SECTION 11G
11G
AGREEMENT WITH SWEDEN
Subject to this Act, on and after the date of entry into force of the Swedish 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.
History
S 11G amended by No 45 of 2011, s 3 and Sch 1 item 34, by omitting
"
(1)
"
from s 11G(1), effective 27 June 2011. For transitional provisions see note under s
3(1)
. S 11G formerly read:
SECTION 11G AGREEMENT WITH SWEDEN
11G(1)
Subject to this Act, on and after the date of entry into force of the
Swedish 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.
11G(2)
(Omitted by No 165 of 1989)
S 11G inserted by No 28 of 1981.