International Tax Agreements Act 1953

SECTION 11FB   SECOND PROTOCOL WITH MALAYSIA  

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11FB(1)    
(Repealed by No 45 of 2011)

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History

S 11FB(1) repealed by No 45 of 2011, s 3 and Sch 1 item 32, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11FB(1) formerly read:

11FB(1)
Subject to this Act, on and after the date of entry into force of the second Malaysian protocol, the provisions of that protocol, so far as those provisions affect Australian tax, have, and are taken to have had, the force of law according to their tenor.

11FB(2)    

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Nothing in section 170 of the Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 2).

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S 11FB(2) amended by No 45 of 2011, s 3 and Sch 1 item 33, by substituting " Malaysian protocol (No. 2) " for " second Malaysian protocol " , effective 27 June 2011. For transitional provisions see note under s 3(1) .

11FB(3)    

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Nothing in former Division 19 of Part III of the Income Tax Assessment Act 1936 prevents the amendment of a determination made, or taken to have been made, under that Division before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 2).

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S 11FB(3) amended by No 45 of 2011, s 3 and Sch 1 item 33, by substituting " Malaysian protocol (No. 2) " for " second Malaysian protocol " , effective 27 June 2011. For transitional provisions see note under s 3(1) .

S 11FB(3) amended by No 143 of 2007, s 3 and Sch 1 item 210, by inserting " former " before " Division 19 " , applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007.

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S 11FB inserted by No 129 of 2002.

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