International Tax Agreements Amendment Act (No. 1) 2011 (45 of 2011)
Schedule 2
International Tax Agreements Act 1953
3 Subsection 3AAA(1)
Insert:
Cook Islands agreement means the Agreement between the Government of Australia and the Government of the Cook Islands on the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Rarotonga on 27 October 2009.
Note: In 2011, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
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