International Tax Agreements Amendment Act 2016 (64 of 2016)
Schedule 1 Amendments
Part 1 Agreement with Germany
International Tax Agreements Act 1953
6 Subsection 11(3)
Repeal the subsection, substitute:
(2) For the purposes of the Assessment Act, income that:
(a) is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and
(b) is income in relation to which the agreement remains effective; and
(c) is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;
is taken to be derived from sources in Australia.