Treasury Laws Amendment (Foreign Investment) Act 2024 (18 of 2024)
Schedule 1 International tax agreements
International Tax Agreements Act 1953
1 At the end of section 5
Add:
(3) The operation of a provision of an agreement provided for by subsection (1) is subject to anything inconsistent with the provision contained in a law of the Commonwealth, or of a State or Territory, that imposes a tax other than Australian tax, unless expressly provided otherwise in that law.
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