International Tax Agreements Act 1953

S 9A repealed by No 45 of 2011, s 3 and Sch 1 item 18, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 9A formerly read:

SECTION 9A PREVIOUS FRENCH AGREEMENTS ETC  
9A
The provisions of:

(a) the 1969 French airline profits agreement; and

(b) the 1976 French agreement; and

(c) the 1976 French agreement as amended by the 1989 French protocol;

so far as those provisions affect Australian tax, continue to have the force of law for tax in respect of income in relation to which the agreements remain effective.

Note 1:

Paragraph 3 of Article 30 of the 2006 French convention preserves the operation of Article 19 of the 1976 French agreement (which provides that the income received in respect of teaching or conducting research by visiting professors and teachers is taxed only in their home country). This applies to individuals who are entitled to the benefit at the time when the 2006 French convention enters into force. The benefit is preserved until the individual concerned would have ceased to be entitled to it under the 1976 French agreement.

Note 2:

Article 19 of the 1976 French agreement is affected by Article 8 of the 1989 French protocol.

S 9 and 9A substituted for s 9, 9A and 9B by No 136 of 2007, s 3 and Sch 1 item 10, effective 3 September 2007. S 9A formerly read:

SECTION 9A AGREEMENT WITH FRANCE  
9A(1)
Subject to this Act, on and after the date of entry into force of the French 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 1973 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 1972 and of a subsequent year of income in relation to which the agreement remains effective.

9A(2)
(Omitted by No 165 of 1989)

9A(3)
For the purposes of the Assessment Act -

(a) income from a lease of land or from any other direct interest in or over land, being income that under paragraph (2) of Article 5 of the French agreement is to be regarded as income from real property, shall be deemed to be derived from sources in the place in which the land is situated;

(b) income from the alienation of a lease of land or of any other direct interest in or over land, being income to which paragraph (1) of Article 12 of the French agreement applies, shall be deemed to be derived from sources in the place in which the land is situated; and

(c) income from the alienation of shares or comparable interests in a real property co-operative or in a company the assets of which consist wholly or principally of real property, being income to which paragraph (2) of Article 12 of the French agreement applies, shall be deemed to be derived from sources in the place in which the real property is situated.

9A(4)
In paragraph (3)(c) -

(a) the references to real property second and third occurring include a reference to a lease of land and any other direct interest in or over land; and

(b) the reference to the place in which real property is situated shall, in its application by virtue of paragraph (a) of this subsection in relation to a lease of land or to any other direct interest in or over land, be construed as a reference to the place where the land to which the lease or other direct interest relates is situated.

9A(5)
Where an amount is to be included in the assessable income of a taxpayer in accordance with subparagraph (b) of paragraph (6) or subparagraph (b) of paragraph (7) of Article 9 of the French agreement -

(a) the amount shall be included in the assessable income of the taxpayer of the year of income in which the amount is paid; and

(b) the amount shall, for the purposes of this Act and the Assessment Act, be deemed to be a dividend.

S 9A inserted by No 52 of 1976.