International Tax Agreements Amendment Act 2014 (105 of 2014)

Schedule 1   Amendments

Part 1   Convention with Switzerland

International Tax Agreements Act 1953

2   Subsection 3AAA(1)

Insert:

Swiss convention means:

(a) the Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income; and

(b) the protocol to that convention;

each done at Sydney on 30 July 2013.

Note: In 2013, the text of this convention and protocol was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).