Treasury Laws Amendment (Foreign Investment) Act 2024 (18 of 2024)
Schedule 1 International tax agreements
International Tax Agreements Act 1953
2 Application of amendments
The amendment made by this Schedule applies in relation to:
(a) taxes (other than Australian tax) payable on or after 1 January 2018; and
(b) taxes (other than Australian tax) payable in relation to tax periods (however described) that end on or after 1 January 2018.
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