International Tax Agreements Amendment Act 2014 (105 of 2014)
Schedule 1 Amendments
Part 2 Other amendments
International Tax Agreements Act 1953
8 After subsection 3(4)
Insert:
(5) To the extent that an agreement provides that the expression immovable property has the meaning it has under the law of Australia, that expression, for the purposes of that agreement, includes real property.
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