House of Representatives

International Tax Agreements Amendment Bill 2003

International Tax Agreements Amendment Act 2003

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: The 2003 United Kingdom convention

Bill reference Paragraph number
Item 1 General outline
Item 2 General outline
Item 3 General outline
Item 4 General outline
Item 5 General outline
Item 6 General outline
Item 7 General outline
Item 8 General outline
Item 9 General outline
Item 10 General outline
Item 11 General outline
Item 12 General outline
Item 13 General outline
Item 14 General outline, 3.6, 3.13
Item 14, Article 2, subparagraph 1(a) 1.15
Item 14, Article 2, subparagraph 1(b) 1.11, 1.12, 1.14
Item 14, Article 2, paragraph 2 1.14, 1.17
Item 14, Article 3, subparagraph 1(a) 1.19
Item 14, Article 3, subparagraph 1(b) 1.18
Item 14, Article 3, subparagraph 1(f) 1.6, 1.20
Item 14, Article 3, subparagraph 1(g) 1.25
Item 14, Article 3, subparagraph 1(j) 1.27, 1.195
Item 14, Article 3, subparagraph 1(l) 1.248
Item 14, Article 3, subparagraph 1(n) 1.29
Item 14, Article 3, sub-subparagraph 1(o)(iii) 1.113
Item 14, Article 3, paragraph 2 1.6, 1.23, 1.34
Item 14, Article 4, paragraph 1 1.35, 1.36
Item 14, Article 4, paragraph 2 1.39
Item 14, Article 4, paragraph 3 1.42
Item 14, Article 4, paragraphs 3 to 5 1.6
Item 14, Article 4, paragraph 4 1.44
Item 14, Article 4, paragraph 5 1.45
Item 14, Article 4, paragraph 6 1.47
Item 14, Article 5, paragraph 1 1.50
Item 14, Article 5, paragraph 2 1.53
Item 14, Article 5, subparagraph 2(g) 1.54
Item 14, Article 5, subparagraph 3(a) 1.55, 1.57
Item 14, Article 5, subparagraph 3(b) 1.64
Item 14, Article 5, subparagraph 3(c) 1.67
Item 14, Article 5, paragraph 4 1.60
Item 14, Article 5, paragraph 5 1.71
Item 14, Article 5, paragraph 6 1.74
Item 14, Article 5, paragraph 7 1.75
Item 14, Article 5, paragraph 8 1.76
Item 14, Article 6 1.6
Item 14, Article 6, paragraph 1 1.77
Item 14, Article 6, paragraph 2 1.79
Item 14, Article 6, paragraph 3 1.80
Item 14, Article 6, paragraph 5 1.82
Item 14, Article 7 1.6
Item 14, Article 7, paragraph 1 1.84
Item 14, Article 7, paragraphs 2 and 3 1.86
Item 14, Article 7, paragraph 4 1.89
Item 14, Article 7, paragraph 5 1.88
Item 14, Article 7, paragraph 6 1.91
Item 14, Article 7, paragraph 7 1.92
Item 14, Article 8 1.6
Item 14, Article 8, paragraphs 1 and 4 1.95
Item 14, Article 8, paragraph 2 1.96
Item 14, Article 8, paragraph 3 1.99
Item 14, Article 8, subparagraph 5(a) 1.97
Item 14, Article 8, subparagraph 5(b) 1.98
Item 14, Article 9 1.6
Item 14, Article 9, paragraph 1 1.102
Item 14, Article 9, paragraph 2 1.104
Item 14, Article 9, paragraph 3 1.106
Item 14, Article 10 1.6
Item 14, Article 10, paragraphs 1 and 2 1.115
Item 14, Article 10, subparagraph 2(a) 1.6
Item 14, Article 10, subparagraph 2(b) 1.6
Item 14, Article 10, paragraph 3 1.6, 1.109
Item 14, Article 10, subparagraphs 3(a) to 3(c) 1.111
Item 14, Article 10, subparagraph 2(a) 1.116
Item 14, Article 10, subparagraph 2(b) 1.117
Item 14, Article 10, paragraph 4 1.125
Item 14, Article 10, paragraph 5 1.121
Item 14, Article 10, paragraph 6 1.124
Item 14, Article 10, paragraph 7 1.126
Item 14, Article 10, paragraph 8 1.114
Item 14, Article 11 1.6
Item 14, Article 11, paragraph 2 1.6
Item 14, Article 11, subparagraph 3(a) 1.6, 1.130
Item 14, Article 11, subparagraph 3(b) 1.6, 1.131, 1.132
Item 14, Article 11, paragraph 4 1.133
Item 14, Article 11, paragraph 5 1.138
Item 14, Article 11, paragraph 6 1.139
Item 14, Article 11, paragraph 7 1.141
Item 14, Article 11, paragraph 8 1.143, 1.147
Item 14, Article 11, paragraph 9 1.148
Item 14, Article 12 1.6
Item 14, Article 12, paragraphs 1 and 2 1.151
Item 14, Article 12, paragraph 2 1.6
Item 14, Article 12, paragraph 3 1.154
Item 14, Article 12, subparagraph 3(e) 1.161
Item 14, Article 12, paragraph 4 1.162
Item 14, Article 12, paragraph 6 1.164, 1.167
Item 14, Article 12, paragraph 7 1.168
Item 14, Article 13 1.6
Item 14, Article 13, paragraph 1 1.169, 1.171
Item 14, Article 13, subparagraph 1(j) 1.174
Item 14, Article 13, paragraph 2 1.172
Item 14, Article 13, paragraph 3 1.173
Item 14, Article 13, paragraph 4 1.177
Item 14, Article 13, paragraph 5 1.180
Item 14, Article 13, paragraph 6 1.184
Item 14, Article 13, paragraph 7 1.171
Item 14, Article 13, paragraph 8 1.171
Item 14, Article 13, paragraph 9 1.185
Item 14, Article 14 1.6
Item 14, Article 14, paragraph 1 1.188
Item 14, Article 14, paragraph 2 1.188, 1.190
Item 14, Article 14, paragraph 3 1.194
Item 14, Article 14, paragraph 4 1.196
Item 14, Article 15 1.6
Item 14, Article 15, paragraph 1 1.205
Item 14, Article 15, subparagraph 2(a) 1.209
Item 14, Article 15, subparagraph 2(b) 1.206
Item 14, Article 16 1.6
Item 14, Article 16, paragraph 1 1.210
Item 14, Article 16, paragraph 2 1.211
Item 14, Article 17 1.6
Item 14, Article 17, paragraphs 1 and 2 1.212
Item 14, Article 18 1.6
Item 14, Article 18, paragraph 1 1.213
Item 14, Article 18, paragraph 2 1.214
Item 14, Article 19 1.6
Item 14, Article 20 1.6
Item 14, Article 20, paragraph 1 1.219
Item 14, Article 20, paragraph 2 1.221
Item 14, Article 20, paragraph 3 1.219
Item 14, Article 20, paragraph 4 1.222
Item 14, Article 20, paragraph 5 1.223
Item 14, Article 21 1.6
Item 14, Article 22, subparagraph 1(a) 1.6, 1.227
Item 14, Article 22, subparagraph 1(b) 1.228
Item 14, Article 22, subparagraph 1(b) and 2(b) 1.6
Item 14, Article 22, subparagraph 2(a) 1.6, 1.234
Item 14, Article 22, subparagraph 2(b) 1.235
Item 14, Article 22, paragraph 3 1.237
Item 14, Article 23 1.6
Item 14, Article 23, paragraph 1 1.238
Item 14, Article 23, paragraph 2 1.240
Item 14, Article 24 1.6, 1.242
Item 14, Article 25 1.6
Item 14, Article 25, paragraph 1 1.246
Item 14, Article 25, paragraph 2 1.256
Item 14, Article 25, paragraph 3 1.259
Item 14, Article 25, paragraph 4 1.260
Item 14, Article 25, paragraph 5 1.263
Item 14, Article 25, paragraph 6 1.266
Item 14, Article 25, subparagraph 6(b) 1.270
Item 14, Article 25, subparagraph 6(c) 1.273
Item 14, Article 25, paragraph 6(d) 1.274
Item 14, Article 25, paragraph 6(e) 1.275
Item 14, Article 25, paragraph 7 1.276
Item 14, Article 26 1.6
Item 14, Article 26, paragraph 1 1.280, 1.283
Item 14, Article 26, paragraph 2 1.279
Item 14, Article 26, paragraph 3 1.292
Item 14, Article 26, paragraph 4 1.293
Item 14, Article 26, paragraph 5 1.295, 1.299
Item 14, Article 27 1.6
Item 14, Article 27, paragraph 1 1.300, 1.303
Item 14, Article 27, paragraph 2 1.304
Item 14, Article 27, subparagraphs 3(a) and (b) 1.306
Item 14, Article 27, subparagraph 3(c) 1.307
Item 14, Article 28 1.311
Item 14, Article 29, paragraph 1 1.312
Item 14, Article 29, paragraph 3 1.6
Item 14, Article 29, sub-subparagraph 1(a)(i) 1.313, 1.317
Item 14, Article 29, sub-subparagraph 1(a)(ii) 1.314
Item 14, Article 29, sub-subparagraph 1(a)(iii) 1.316
Item 14, Article 29, sub-subparagraph 1(b)(ii) 1.318
Item 14, Article 29, sub-subparagraph 1(b)(iii) 1.319
Item 14, Article 29, paragraph 2 1.320, 1.321
Item 14, Article 29, paragraph 3 1.323
Item 14, Article 30 1.324
Item 14, Article 30, subparagraph (a) 1.325
Item 14, Article 30, subparagraph (b) 1.326
Item, 14, Items 1(a) and (b) (Exchange of Notes) 1.31
Item 14, Item 1(c) (Exchange of Notes) 1.31
Item 14, Item 1(d) (Exchange of Notes) 1.6, 1.31, 1.267, 1.329
Item 14, Item 1(d)(iii) (Exchange of Notes) 1.268
Item 14, Item 1(e) (Exchange of Notes) 1.328
Item 14, Item 2 (Exchange of Notes) 1.49
Item 14, Item 3(a) (Exchange of Notes) 1.87
Item 14, Item 3(b) (Exchange of Notes) 1.93
Item 14, Item 4 (Exchange of Notes) 1.102
Item 14, Item 5 (Exchange of Notes) 1.119
Item 14, Item 6(b) (Exchange of Notes) 1.132, 1.141
Item 14, Item 7(a) (Exchange of Notes) 1.6, 1.156
Item 14, Item 7(b) (Exchange of Notes) 1.164
Item 14, Item 8 (Exchange of Notes) 1.6, 1.197
Item 14, Item 8(a) (Exchange of Notes) 1.198
Item 14, Item 8(b) (Exchange of Notes) 1.199
Item 14, Item 8(c) (Exchange of Notes) 1.202
Item 14, Item 9 (Exchange of Notes) 1.6
Item 14, Item 9(a) (Exchange of Notes) 1.262
Item 14, Item 9(b) (Exchange of Notes) 1.261
Item 14, Item 10 (Exchange of Notes) 1.6, 1.294, 1.310
Item 14, Item 11 (Exchange of Notes) 1.283
Item 14, Item 12 (Exchange of Notes) 1.7, 1.330

Schedule 2: The Mexican agreement

Bill reference Paragraph number
Item 1 General outline
Item 2 General outline
Item 3 General outline
Item 3, Article 2, subparagraph 1(a) 2.11
Item 3, Article 2, subparagraph 1(b) 2.9, 2.10
Item 3, Article 2, paragraph 2 2.12, 2.10, 2.20
Item 3, Article 3, subparagraph 1(b) 2.13
Item 3, Article 3, subparagraph 1(e) 2.15
Item 3, Article 3, subparagraph 1(k) 2.18
Item 3, Article 3, subparagraph 1(i) 2.16, 2.147, 2.169
Item 3, Article 4 2.5
Item 3, Article 4, paragraph 1 2.21
Item 3, Article 4, paragraph 2 2.22
Item 3, Article 4, paragraph 3 2.31
Item 3, Article 4, paragraph 4 2.28
Item 3, Article 4, paragraph 5 2.30
Item 3, Article 5, paragraph 1 2.33
Item 3, Article 5, paragraph 2 2.34
Item 3, Article 5, subparagraph 2(g) 2.35
Item 3, Article 5, paragraph 3 2.37, 2.39
Item 3, Article 5, subparagraph 4(a) 2.43
Item 3, Article 5, subparagraph 4(b) 2.46
Item 3, Article 5, paragraph 5 2.50
Item 3, Article 5, subparagraph 5(f) 2.51
Item 3, Article 5, paragraph 6 2.54
Item 3, Article 5, paragraph 7 2.56
Item 3, Article 5, paragraph 8 2.57
Item 3, Article 5, paragraph 9 2.58
Item 3, Article 6 2.5
Item 3, Article 6, paragraph 1 2.59
Item 3, Article 6, paragraphs 2 and 4 2.61
Item 3, Article 6, paragraph 5 2.64
Item 3, Article 7 2.5
Item 3, Article 7, paragraph 1 2.67, 2.71
Item 3, Article 7, subparagraph 1(b) 2.70
Item 3, Article 7, paragraph 2 2.72
Item 3, Article 7, paragraph 3 2.72, 2.73
Item 3, Article 7, paragraph 4 2.74
Item 3, Article 7, paragraph 5 2.76
Item 3, Article 7, paragraph 6 2.80
Item 3, Article 8 2.5
Item 3, Article 8, paragraph 1 2.83
Item 3, Article 8, paragraph 2 2.84
Item 3, Article 8, paragraph 3 2.83
Item 3, Article 8, paragraph 4 2.87
Item 3, Article 9 2.5
Item 3, Article 9, paragraph 1 2.89
Item 3, Article 9, paragraph 2 2.93
Item 3, Article 9, paragraph 3 2.94
Item 3, Article 10 2.5
Item 3, Article 10, paragraph 1 2.95
Item 3, Article 10, paragraph 2 2.98
Item 3, Article 10, subparagraph 2(a) 2.96
Item 3, Article 10, subparagraph 2(b) 2.97
Item 3, Article 10, subparagraph 3(a) 2.96
Item 3, Article 10, paragraph 5 2.106
Item 3, Article 10, paragraph 6 2.103
Item 3, Article 10, paragraph 7 2.105
Item 3, Article 11 2.5
Item 3, Article 11, paragraph 1 2.107
Item 3, Article 11, paragraph 2 2.107, 2.110
Item 3, Article 11, paragraph 4 2.113
Item 3, Article 11, paragraph 5 2.114
Item 3, Article 11, paragraph 6 2.116
Item 3, Article 11, paragraph 7 2.118, 2.121
Item 3, Article 11, paragraph 8 2.122
Item 3, Article 12 2.5
Item 3, Article 12, paragraphs 1 and 2 2.123
Item 3, Article 12, paragraph 3 2.126
Item 3, Article 12, subparagraph 3(f) 2.132
Item 3, Article 12, paragraph 4 2.133
Item 3, Article 12, paragraph 5 2.134
Item 3, Article 12, paragraph 6 2.136
Item 3, Article 12, paragraph 7 2.137
Item 3, Article 12, paragraph 8 2.138
Item 3, Article 13 2.5
Item 3, Article 13, paragraph 2 2.144
Item 3, Article 13, paragraph 3 2.145
Item 3, Article 13, paragraph 4 2.146
Item 3, Article 13, paragraph 5 2.148
Item 3, Article 13, paragraphs 6 and 7 2.141
Item 3, Article 13, paragraph 8 2.151
Item 3, Article 14 2.5
Item 3, Article 14, paragraph 1 2.157
Item 3, Article 15 2.5
Item 3, Article 15, paragraph 1 2.162
Item 3, Article 15, paragraph 2 2.164
Item 3, Article 15, paragraph 3 2.168
Item 3, Article 16 2.5
Item 3, Article 17 2.5
Item 3, Article 17, paragraph 1 2.171
Item 3, Article 17, paragraph 2 2.172
Item 3, Article 18 2.5
Item 3, Article 18, paragraphs 1 and 2 2.173
Item 3, Article 18, paragraph 3 2.174
Item 3, Article 19 2.5
Item 3, Article 19, paragraph 1 2.175
Item 3, Article 19, paragraph 2 2.176
Item 3, Article 20 2.5
Item 3, Article 21 2.5
Item 3, Article 21, paragraph 1 2.181
Item 3, Article 21, paragraph 2 2.182
Item 3, Article 21, paragraph 3 2.181
Item 3, Article 22, paragraph 1 2.183
Item 3, Article 22, paragraph 2 2.184
Item 3, Article 23 2.5
Item 3, Article 23, subparagraph 1(a) 2.193
Item 3, Article 23, subparagraph 1(b) 2.194
Item 3, Article 23, paragraph 2 2.191
Item 3, Article 23, subparagraph 2(a) 2.187
Item 3, Article 23, subparagraph 2(b) 2.188
Item 3, Article 24 2.5
Item 3, Article 24, paragraph 1 2.196
Item 3, Article 24, paragraph 2 2.197
Item 3, Article 24, paragraphs 3 and 4 2.198
Item 3, Article 25 2.5
Item 3, Article 25, paragraph 1 2.204, 2.207
Item 3, Article 25, subparagraph 2(c) 2.208
Item 3, Article 26, paragraph 5 2.199, 2.203
Item 3, Item 1 (Protocol) 2.21, 2.25
Item 3, Item 2 (Protocol) 2.68, 2.77, 2.81
Item 3, Item 3 (Protocol) 2.84, 2.86
Item 3, Item 4 (Protocol) 2.90
Item 3, Item 5 (Protocol) 2.101
Item 3,Item 6 (Protocol) 2.106
Item 3, Item 7(a) (Protocol) 2.110
Item 3, Item 7(b) (Protocol) 2.111
Item 3, Item 8 (Protocol) 2.117, 2.135
Item 3, Item 9 (Protocol) 2.126
Item 3, Item 9(c) (Protocol) 2.131
Item 3, Item 10 (Protocol) 2.160
Item 3, Item 11(a) (Protocol) 2.221
Item 3, Item 11(c) (Protocol) 2.206

Schedule 3: Miscellaneous

Bill reference Paragraph number
Item 1 General outline
Item 2 General outline
Item 3 General outline
Item 3, new subsection 3(2A) of the Agreements Act 3.2
Items 4 and 5 General outline

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