International Tax Agreements Act 1953

S 11E amended by No 105 of 2014, s 3 and Sch 1 item 7, by substituting " Subject to this Act, the provisions of the Swiss 1980 agreement, so far as those provisions affect Australian tax, continue to have " for " Subject to this Act, on and after the date of entry into force of the Swiss agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, " , effective 24 September 2014.

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

SECTION 11E AGREEMENT WITH THE SWISS FEDERAL COUNCIL  
11E(1)
Subject to this Act, on and after the date of entry into force of the Swiss agreement , the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law -

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January 1979 and in relation to which the agreement remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of the year of income that commenced on 1 July 1979 and of a subsequent year of income in relation to which the agreement remains effective.

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

S 11E inserted by No 23 of 1980.