TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)

SCHEDULES

SCHEDULE 2  

(subregulation 6(1))

PROVISIONS OF DOUBLE TAX AGREEMENTS FOR WHICH THE MANNER OF OPERATION IS PRESCRIBED FOR THE PURPOSE OF PARAGRAPH 3A(1)(b) OF THE ACT

Item no.	Double tax agreement	Article
201	Austrian agreement	7
202	Belgian agreement	7
203	Canadian convention	7
204	Chinese agreement	7
205	Czech agreement	7
206	Danish agreement	7
207	Finnish agreement	7
208	French agreement	6
209	German agreement	7
210	Hungarian agreement	7
211	Irish agreement	8
212	Italian convention	7
213	Japanese agreement	4
214	Korean convention	7
215	Malaysian agreement	7
216	Maltese agreement	7
217	Netherlands agreement	7
218	1960 New Zealand agreement	III
219	1972 New Zealand agreement	5
220	New Zealand agreement	7
221	Norwegian convention	7
222	Polish agreement	7
223	Previous Canadian agreement	III
224	Previous United Kingdom agreement	III
225	Previous United States convention	III
226	Singapore agreement	5
227	Spanish agreement	7
228	Swedish agreement	7
229	Swiss agreement	7
230	United Kingdom agreement	5
231	United States convention	7
232	Vietnamese agreement	7