International Tax Agreements Act 1953

S 11ZCA amended by No 45 of 2011, s 3 and Sch 1 items 47 to 49, by repealing s 11ZCA(1), omitting " (2) " from s 11ZCA(2) and substituting " Vietnamese notes (No. 1) for the purpose of giving effect to those notes " for " Vietnamese notes for the purpose of giving effect to subsection (1) " in s 11ZCA(2), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11ZCA formerly read:

SECTION 11ZCA EXCHANGE OF NOTES BETWEEN AUSTRALIA AND THE SOCIALIST REPUBLIC OF VIETNAM  
11ZCA(1)
Subject to this Act, on or after the date of entry into force of the Vietnamese notes, the provisions of the notes, so far as those provisions affect Australian tax, have the force of law according to their tenor.

11ZCA(2)
The Commissioner may amend an assessment made before the date of entry into force of the Vietnamese notes for the purpose of giving effect to subsection (1).

S 11ZCA inserted by No 80 of 1997.