International Tax Agreements Act 1953

SECTION 6A

6A CONVENTION WITH CANADA

Subject to this Act, on and after the date of entry into force of the Canadian convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1975 and in relation to which the convention remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July 1975 and in relation to which the convention remains effective.

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History

S 6A amended by No 45 of 2011, s 3 and Sch 1 items 13 and 14, by omitting " (1) " from s 6A(1) and repealing s 6A(3), effective 27 June 2011. For transitional provisions see note under s 3(1). S 6A formerly read:

SECTION 6A CONVENTION WITH CANADA
6A(1)
Subject to this Act, on and after the date of entry into force of the Canadian convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1975 and in relation to which the convention remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July 1975 and in relation to which the convention remains effective.

6A(2)
(Omitted by No 165 of 1989)

6A(2A)
(Omitted by No 165 of 1989)
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History

Former s 6A(2A) inserted by No 28 of 1981.

6A(3)
The provisions of the previous Canadian agreement, so far as those provisions affect Australian tax, continue to have the force of law in relation to tax in respect of income in relation to which the agreement remains effective.

6A(4)
(Repealed by No 129 of 2002)

S 6A substituted by No 127 of 1980.

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