Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Chapter 3 - Minor technical amendment
Minor technical amendment
3.1 Item 1 of Schedule 3 makes a minor technical correction to sub-subparagraph (1)(j)(ii)(B) of Article 3 of Schedule 2 of the International Tax Agreements Act 1953 .
3.2 This amendment corrects a spelling error contained in the enabling legislation for the Australia-United States of America Double Taxation Convention (Act No. 57 of 1983). It substitutes the word resources for the word resouces.
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