International Tax Agreements Act 1953
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 Argentine agreement.
Hide history note
View history noteS 11ZI amended by No 45 of 2011, s 3 and Sch 1 items 56 and 57, by repealing s 11ZI(1) and omitting
"
(2)
"
from s 11ZI(2), effective 27 June 2011. For transitional provisions see note under s
3(1)
. S 11ZI formerly read:
SECTION 11ZI ARGENTINE AGREEMENT
11ZI(1)
Subject to this Act, on and after the date of entry into force of the Argentine agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and are taken to have had, the force of law according to their tenor.
11ZI(2)
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 Argentine agreement.
S 11ZI inserted by No 149 of 1999.
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