International Tax Agreements Amendment Act (No. 1) 2011 (45 of 2011)

Schedule 2  

International Tax Agreements Act 1953

2   Subsection 3AAA(1)

Insert:

Chilean convention means:

(a) the Convention between Australia and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion; and

(b) the protocol to that convention;

each done at Santiago on 10 March 2010.

Note: In 2011, the text of this convention and protocol was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).