Treasury Laws Amendment (International Tax Agreements) Act 2019 (107 of 2019)

Schedule 2   Source rules

International Tax Agreements Act 1953

4   At the end of subsection 3AA(2)

Add:

; (d) section 764-5 of the Income Tax Assessment Act 1997.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).