International Tax Agreements Act 1953

S 11P repealed by No 45 of 2011, s 3 and Sch 1 item 39, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11P formerly read:

SECTION 11P THE 2006 FINNISH AGREEMENT  
11P
Subject to this Act, on and after the date of entry into force of a provision of the 2006 Finnish agreement, the provision has the force of law according to its tenor.

S 11P substituted by No 146 of 2007, s 3 and Sch 1 item 7, effective 24 September 2007. S 11P formerly read:

SECTION 11P AGREEMENT WITH FINLAND  
11P(1)
Subject to this Act, on and after the date of entry into force of the Finnish 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 next 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 next following that in which the agreement enters into force and in relation to which the agreement remains effective.

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

S 11P inserted by No 168 of 1985.