TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 4 - Dividend, interest, royalty, mining and certain superannuation payments  

REGULATION 39A   MEANING OF DOUBLE TAX COUNTRY  

39A(1)    
If a double tax agreement includes provisions that have the force of law because of the International Tax Agreements Act 1953 , and relate to a withholding payment:

(a) on income derived by a non-resident on or after a particular day; or

(b) in respect of dividends derived on or after a particular day;

the other party to the agreement is a double tax country for this Division on and after that day.

39A(2)    
If a double tax agreement, not being an agreement to which subregulation (1) applies, includes a provision that has the force of law because of the International Tax Agreements Act 1953 , and limits the amount of Australian tax payable in respect of a dividend, the other party to the agreement is a double tax country for this Division.

39A(3)    
The Netherlands, as defined in Article 3 of the Netherlands agreement referred to in the International Tax Agreements Act 1953 , is a double tax country for this Division.