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International Tax Agreements Act 1953
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 INTERPRETATION
- SECTION 3AAA DEFINITIONS - CURRENT AGREEMENTS
- SECTION 3AAB DEFINITIONS - AGREEMENTS FOR EARLIER PERIODS
- SECTION 3AA SOURCE OF INCOME FROM FUNDS MANAGEMENT ACTIVITIES
- SECTION 3A ALIENATION OF REAL PROPERTY THROUGH INTERPOSED ENTITIES
- SECTION 4 INCORPORATION OF ASSESSMENT ACT
- SECTION 4AA INCORPORATION OF FRINGE BENEFITS TAX ASSESSMENT ACT
- SECTION 4A TREASURER TO NOTIFY ENTRY INTO FORCE OF AGREEMENTS, EXCHANGES OF LETTERS UNDER AGREEMENTS ETC.
- SECTION 5 CURRENT AGREEMENTS HAVE THE FORCE OF LAW
- SECTION 5A EARLIER AGREEMENTS CONTINUE TO HAVE THE FORCE OF LAW
- SECTION 6 CONVENTION WITH UNITED STATES OF AMERICA
- ### (Repealed) SECTION 6AA PROTOCOL WITH THE UNITED STATES OF AMERICA
- SECTION 6A CONVENTION WITH CANADA
- ### (Repealed) SECTION 6AB PROTOCOL WITH CANADA
- SECTION 6B CONVENTION WITH NEW ZEALAND
- ### (Repealed) SECTION 6C PREVIOUS NEW ZEALAND AGREEMENTS
- SECTION 7 AGREEMENT WITH SINGAPORE
- ### (Repealed) SECTION 7A FIRST PROTOCOL WITH SINGAPORE
- ### (Repealed) SECTION 7B SECOND PROTOCOL WITH SINGAPORE
- ### (Repealed) SECTION 8 CONVENTION WITH JAPAN
- ### (Repealed) SECTION 9 THE 2006 FRENCH CONVENTION
- ### (Repealed) SECTION 9A PREVIOUS FRENCH AGREEMENTS ETC
- ### (Repealed) SECTION 9B PROTOCOL WITH FRANCE
- ### (Repealed) SECTION 10 AIRLINE PROFITS AGREEMENT WITH ITALY
- SECTION 10A CONVENTION WITH ITALY
- SECTION 11 EARLIER AGREEMENT WITH GERMANY
- SECTION 11A AGREEMENT WITH THE NETHERLANDS
- ### (Repealed) SECTION 11AA SECOND PROTOCOL WITH THE KINGDOM OF THE NETHERLANDS
- ### (Repealed) SECTION 11B AIRLINE PROFITS AGREEMENT WITH THE HELLENIC REPUBLIC
- SECTION 11C AGREEMENT WITH BELGIUM
- ### (Repealed) SECTION 11CA FIRST PROTOCOL WITH THE KINGDOM OF BELGIUM
- ### (Repealed) SECTION 11CB SECOND PROTOCOL WITH THE KINGDOM OF BELGIUM
- SECTION 11D AGREEMENT WITH THE PHILIPPINES
- SECTION 11E EARLIER AGREEMENT WITH SWITZERLAND
- SECTION 11F AGREEMENT WITH MALAYSIA
- SECTION 11FA FIRST PROTOCOL WITH MALAYSIA
- SECTION 11FB SECOND PROTOCOL WITH MALAYSIA
- SECTION 11G AGREEMENT WITH SWEDEN
- SECTION 11H AGREEMENT WITH DENMARK
- SECTION 11J AGREEMENT WITH INDIA
- SECTION 11K AGREEMENT WITH IRELAND
- SECTION 11L CONVENTION WITH KOREA
- ### (Repealed) SECTION 11M THE 2006 NORWEGIAN CONVENTION
- ### (Repealed) SECTION 11MA THE 1982 NORWEGIAN CONVENTION
- SECTION 11N AGREEMENT WITH MALTA
- ### (Repealed) SECTION 11P THE 2006 FINNISH AGREEMENT
- ### (Repealed) SECTION 11PA PREVIOUS FINNISH AGREEMENTS ETC
- SECTION 11Q AIRLINE PROFITS AGREEMENT WITH CHINA
- SECTION 11R AGREEMENT WITH AUSTRIA
- SECTION 11S AGREEMENT WITH CHINA
- ### (Repealed) SECTION 11T AGREEMENT WITH THE INDEPENDENT STATE OF PAPUA NEW GUINEA
- ### (Repealed) SECTION 11U AGREEMENT WITH THAILAND
- ### (Repealed) SECTION 11V AGREEMENT WITH SRI LANKA
- ### (Repealed) SECTION 11W AGREEMENT WITH FIJI
- ### (Repealed) SECTION 11X AGREEMENT WITH THE REPUBLIC OF HUNGARY
- ### (Repealed) SECTION 11Y AGREEMENT WITH KIRIBATI
- ### (Repealed) SECTION 11Z AGREEMENT WITH THE REPUBLIC OF INDIA
- SECTION 11ZA AGREEMENT WITH POLAND
- ### (Repealed) SECTION 11ZB AGREEMENT WITH THE REPUBLIC OF INDONESIA
- ### (Repealed) SECTION 11ZC AGREEMENT WITH THE SOCIALIST REPUBLIC OF VIETNAM
- SECTION 11ZCA EXCHANGE OF NOTES BETWEEN AUSTRALIA AND VIETNAM
- ### (Repealed) SECTION 11ZD AGREEMENT WITH THE KINGDOM OF SPAIN
- ### (Repealed) SECTION 11ZE AGREEMENT WITH THE CZECH REPUBLIC
- SECTION 11ZF AGREEMENT WITH TAIPEI ECONOMIC AND CULTURAL OFFICE
- ### (Repealed) SECTION 11ZG AGREEMENT WITH THE REPUBLIC OF SOUTH AFRICA
- ### (Repealed) SECTION 11ZGA PROTOCOL WITH THE REPUBLIC OF SOUTH AFRICA
- ### (Repealed) SECTION 11ZH AGREEMENT WITH THE SLOVAK REPUBLIC
- SECTION 11ZI ARGENTINE AGREEMENT
- ### (Repealed) SECTION 11ZJ AGREEMENT WITH ROMANIA
- ### (Repealed) SECTION 11ZK AGREEMENT WITH RUSSIA
- ### (Repealed) SECTION 11ZL AGREEMENT WITH MEXICO
- ### (Repealed) SECTION 11ZM AGREEMENT WITH THE BRITISH VIRGIN ISLANDS
- ### (Repealed) SECTION 11ZN AGREEMENT WITH THE ISLE OF MAN
- ### (Repealed) SECTION 11ZO AGREEMENT WITH JERSEY
- ### (Repealed) SECTION 12 PROVISIONS RELATING TO CERTAIN INCOME DERIVED FROM SOURCES IN CERTAIN COUNTRIES
- ### (Repealed) SECTION 13 DEDUCTIONS FOR UNITED KINGDOM TAX NOT TO BE TAKEN INTO ACCOUNT IN CALCULATING AMOUNT OF DIVIDEND, INTEREST OR ROYALTY
- ### (Repealed) SECTION 14 PROVISIONS RELATING TO CREDITS FOR FOREIGN TAX
- ### (Repealed) SECTION 15 ASCERTAINMENT OF AUSTRALIAN TAX
- SECTION 16 REBATES OF EXCESS TAX ON INCOME INCLUDED IN ASSESSABLE INCOME
- ### (Repealed) SECTION 17 REBATES OF EXCESS TAX ON DIVIDENDS
- SECTION 17A WITHHOLDING TAX
- ### (Repealed) SECTION 17B INTEREST PAID BY A COMPANY TO A PERSON RESIDENT IN THE UNITED KINGDOM
- SECTION 18 SOURCE OF DIVIDENDS
- ### (Repealed) SECTION 19 CERTAIN DIVIDENDS PAID TO UNITED KINGDOM RESIDENTS
- ### (Repealed) SECTION 19A CERTAIN FOREIGN CONTRACTORS DEEMED NOT TO BE TRADING THROUGH PERMANENT ESTABLISHMENTS IN AUSTRALIA
- SECTION 20 COLLECTION OF TAX DUE TO THE UNITED STATES OF AMERICA
- SECTION 21 REGULATIONS
- SECTION 22 APPLICATION OF THIS ACT
- SECTION 23 GATHERING AND EXCHANGING INFORMATION
- SECTION 24 RELIEF FROM DOUBLE TAXATION WHERE PROFITS ADJUSTED
- Taipei Agreement
- AGREEMENT BETWEEN THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE CONCERNING THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- ARTICLE 1 Personal scope
- ARTICLE 2 Taxes covered
- ARTICLE 3 General definitions
- ARTICLE 4 Residence
- ARTICLE 5 Permanent establishment
- ARTICLE 6 Income from Real property
- ARTICLE 7 Business profits
- ARTICLE 8 Ships and aircraft
- ARTICLE 9 Associated enterprises
- ARTICLE 10 Dividends
- ARTICLE 11 Interest
- ARTICLE 12 Royalties
- ARTICLE 13 Alienation of property
- ARTICLE 14 Independent personal services
- ARTICLE 15 Dependent personal services
- ARTICLE 16 Directors ' fees
- ARTICLE 17 Entertainers and sportspersons
- ARTICLE 18 Pensions and annuities
- ARTICLE 19 Public service
- ARTICLE 20 Students
- ARTICLE 21 Other income
- ARTICLE 22 Methods of elimination of double taxation
- ARTICLE 23 Mutual agreement procedure
- ARTICLE 24 Exchange of information
- ARTICLE 25 Entry into effect
- ARTICLE 26 Termination
- SECTION 1.
- SECTION 2.
- SIGNATURES
- Tax Treaties
- (Repealed) FORMER SCHEDULE 1 - 2003 United Kingdom Convention and Notes
- (Repealed) SCHEDULE 1A - Protocol to UK Agreement (Repealed)
- (Repealed) SCHEDULE 2 - USA Convention
- (Repealed) SCHEDULE 2A - United States Protocol
- (Repealed) SCHEDULE 3 - Canadian Convention
- (Repealed) SCHEDULE 3A - Canadian Protocol
- (Repealed) SCHEDULE 4 - New Zealand Convention
- SCHEDULE 4A - The New Zealand protocol (Repealed)
- (Repealed) SCHEDULE 5 - Singapore Agreement
- (Repealed) SCHEDULE 5A - Protocol to Singapore Agreement
- (Repealed) SCHEDULE 5B - The Second Singapore Protocol
- (Repealed) SCHEDULE 6 - CONVENTION BETWEEN AUSTRALIA AND JAPAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
- SCHEDULE 7 - French Airline Profits Agreement (Terminated)
- (Repealed) SCHEDULE 8 - Italian Airline Profits Agreement
- (Repealed) SCHEDULE 9 - German Agreement
- (Repealed) SCHEDULE 10 - Netherlands Agreement
- (Repealed) SCHEDULE 10A - Second Protocol to Netherlands Agreement
- (Repealed) SCHEDULE 11 - 2006 French Convention
- (Repealed) SCHEDULE 11A - Protocol to French Agreement
- (Repealed) SCHEDULE 12 - Greek Agreement
- (Repealed) SCHEDULE 13 - Belgian Agreement
- (Repealed) SCHEDULE 13A - Protocol to Belgian Agreement
- (Repealed) SCHEDULE 13B - The Second Belgian Protocol
- (Repealed) SCHEDULE 14 - Philippine Agreement
- (Repealed) SCHEDULE 15 - Swiss Agreement
- (Repealed) SCHEDULE 16 - Malaysian Agreement
- (Repealed) SCHEDULE 16A - Malaysian Protocol
- (Repealed) SCHEDULE 16B - Second Malaysian Protocol
- (Repealed) SCHEDULE 17 - Swedish Agreement
- (Repealed) SCHEDULE 18 - Danish Agreement
- (Repealed) SCHEDULE 19 - Indian Airline Profits Agreement (Repealed)
- (Repealed) SCHEDULE 20 - Irish Agreement
- (Repealed) SCHEDULE 21 - Italian Convention
- (Repealed) SCHEDULE 22 - Korean Convention
- (Repealed) SCHEDULE 23 - 2006 Norwegian Convention
- (Repealed) SCHEDULE 24 - Maltese Agreement
- (Repealed) SCHEDULE 25 - 2006 Finnish Agreement
- SCHEDULE 25A - Second Finnish Protocol (Repealed)
- (Repealed) SCHEDULE 26 - Chinese Airline Profits Agreement
- (Repealed) SCHEDULE 27 - Austrian Agreement
- (Repealed) SCHEDULE 28 - Chinese Agreement
- (Repealed) SCHEDULE 29 - Papua New Guinea Agreement
- (Repealed) SCHEDULE 30 - Thai Agreement
- (Repealed) SCHEDULE 31 - Sri Lankan Agreement
- (Repealed) SCHEDULE 32 - Fijian Agreement
- (Repealed) SCHEDULE 33 - Hungarian Agreement
- (Repealed) SCHEDULE 34 - Kiribati Agreement
- (Repealed) SCHEDULE 35 - Indian Agreement
- (Repealed) SCHEDULE 36 - Polish Agreement
- (Repealed) SCHEDULE 37 - Indonesian Agreement
- (Repealed) SCHEDULE 38 - Vietnamese Agreement
- (Repealed) SCHEDULE 38A - Vietnamese Agreement - Exchange of Notes
- (Repealed) SCHEDULE 39 - Spanish Agreement
- (Repealed) SCHEDULE 40 - Czech Agreement
- (Repealed) SCHEDULE 41 - Taipei Agreement
- (Repealed) SCHEDULE 42 - South African Agreement
- (Repealed) Schedule 42A - South African Protocol
- (Repealed) SCHEDULE 43 - Slovak Agreement
- (Repealed) SCHEDULE 44 - Argentine Agreement
- (Repealed) SCHEDULE 45 - Romanian Agreement
- (Repealed) SCHEDULE 46 - Russian Agreement
- (Repealed) SCHEDULE 47 - Mexican Agreement and Protocol
- (Repealed) Schedule 48 - The British Virgin Islands Agreement
- (Repealed) Schedule 49 - The Isle of Man Agreement
- (Repealed) Schedule 50 - The Jersey Agreement
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