International Tax Agreements Act 1953

S 11C amended by No 45 of 2011, s 3 and Sch 1 item 24, by omitting " (1) " from s 11C(1), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11C formerly read:

SECTION 11C AGREEMENT WITH THE KINGDOM OF BELGIUM  
11C(1)
Subject to this Act, on and after the date of entry into force of the Belgian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law -

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective.

11C(2)
(Omitted by No 165 of 1989)

S 11C inserted by No 134 of 1977.