International Tax Agreements Act 1953

S 11M repealed by No 45 of 2011, s 3 and Sch 1 item 37, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11M formerly read:

SECTION 11M THE 2006 NORWEGIAN CONVENTION  
11M
Subject to this Act, on and after the date of entry into force of a provision of the 2006 Norwegian convention, the provision has the force of law according to its tenor.

S 11M substituted by No 136 of 2007, s 3 and Sch 2 item 5, effective 3 September 2007. S 11M formerly read:

SECTION 11M CONVENTION WITH THE KINGDOM OF NORWAY  
11M(1)
Subject to this Act, on and after the date of entry into force of the Norwegian convention, the provisions of the convention, 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 July 1982 and in relation to which the convention 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 1982 and in relation to which the convention remains effective.

11M(2) - (3)
(Omitted by No 165 of 1989)

S 11M inserted by No 57 of 1983.