Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision B - Withholding amounts for Subdivision 12-F  

SECTION 43   MEANING OF DOUBLE TAX COUNTRY  

43(1)    
If a double tax agreement includes provisions that have the force of law because of the International Tax Agreements Act 1953 , and relate to a withholding payment:

(a)    on income derived by a non-resident on or after a particular day; or

(b)    in respect of dividends derived on or after a particular day;

the other party to the agreement is a double tax country on and after that day.

43(2)    
If a double tax agreement, not being an agreement to which subsection (1) applies, includes a provision that has the force of law because of the International Tax Agreements Act 1953 , and limits the amount of Australian tax payable in respect of a dividend, the other party to the agreement is a double tax country .

43(3)    
The Netherlands, as defined in Article 3 of the Netherlands agreement referred to in the International Tax Agreements Act 1953 , is a double tax country for this Division.