International Tax Agreements Amendment Act (No. 1) 2011 (45 of 2011)
Schedule 2
International Tax Agreements Act 1953
4 Subsection 3AAA(1)
Insert:
Guernsey agreement means the Agreement between the Government of Australia and the States of Guernsey for 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 London on 7 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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