International Tax Agreements Act 1953

SECTION 6B CONVENTION WITH NEW ZEALAND

6B(1)
This section applies in relation to:

(a)

income described in paragraph 3 of Article 17 of the New Zealand convention, derived in respect of personal activities exercised by a sportsperson; and

(b)

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income derived by an individual covered by subsection (4) in respect of a sportsperson, if that income is derived from providing services mentioned in paragraph (4)(a) to:

(i) the sportsperson in deriving income mentioned in paragraph (a) ; or

(ii) a recognised team regularly playing in a league competition (as described in paragraph 3 of Article 17 of the New Zealand convention) of which the sportsperson is a member.

6B(2)

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Subsection (3) applies in determining whether an individual was present in Australia on a particular day, for the purposes of determining whether the condition in subparagraph 2(a) of Article 14 of the New Zealand convention was met in relation to:

(a) the 2020-21 year of income; or

(b) the 2021-22 year of income.

6B(3)
Treat the individual as not being present in Australia on that day if it was impractical, because of measures or arrangements related to the coronavirus known as COVID-19, for the individual to leave Australia on that day and continue to:

(a) exercise the personal activities mentioned in paragraph (1)(a) ; or

(b) provide the services mentioned in paragraph (1)(b) .

6B(4)
This subsection covers, in respect of a sportsperson, an individual who:

(a) provides any of the following services to the sportsperson or to a recognised team of which the sportsperson is a member:

(i) services as a manager, coach, trainer, runner, physician or physiotherapist;

(ii) advertising or promotional services;

(iii) any other similar services; and

(b) is employed by a person that:

(i) employs the sportsperson; or

(ii) if a body corporate employs the sportsperson - is a related body corporate (within the meaning of the Corporations Act 2001 ) of that body corporate.

6B(5)
In this section:

recognised team
has the same meaning as in paragraph 3 of Article 17 of the New Zealand convention.

sportsperson
has the same meaning as in paragraph 3 of Article 17 of the New Zealand convention.

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History

S 6B inserted by No 72 of 2021, s 3 and Sch 5 item 2, effective 1 July 2021.

Former s 6B repealed by No 45 of 2011, s 3 and Sch 1 item 15, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 6B formerly read:

SECTION 6B THE 2009 NEW ZEALAND CONVENTION
6B
Subject to this Act, on and after the date of entry into force of a provision of the 2009 New Zealand convention, the provision has the force of law according to its tenor.

Former s 6B substituted by No 13 of 2010, s 3 and Sch 1 item 14, effective 11 March 2010. S 6B formerly read:

SECTION 6B AGREEMENT WITH NEW ZEALAND
6B(1A)
Subject to this Act, on and after the date of entry into force of the New Zealand agreement , the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.
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History

S 6B(1A) inserted by No 22 of 1995.

6B(1)
Subject to this Act, the provisions of the 1972 New Zealand agreement, so far as those provisions affect Australian tax, continue to have the force of law:

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1972, and in relation to which the agreement remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of the year of income that commenced on 1 July 1972, or of a subsequent year of income in relation to which the agreement remains effective.
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S 6B(1) amended by No 22 of 1995.

6B(2)
Subject to this Act, the provisions of subparagraph (b) of paragraph (3) of Article 18 of the 1972 New Zealand agreement continue to have the force of law for the purposes of paragraph 23(q) of the Assessment Act in relation to income of the year of income that ended on 30 June 1972, and of the 13 years of income immediately preceding that year of income.
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S 6B(2) amended by No 22 of 1995.

6B(3)
The provisions of the 1960 New Zealand 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.
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History

S 6B(3) amended by No 22 of 1995.

Former s 6B amended by No 52 of 1976 and substituted by No 11 of 1973.

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