TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)
SCHEDULES
SCHEDULE 1(regulation 5)
PROVISIONS OF DOUBLE TAX AGREEMENTS PRESCRIBED FOR THE PURPOSE OF PARAGRAPH 3A(1)(b) OF THE ACT
| Provision | |||
| Item no. | Double tax agreement | Article | Paragraph |
| 101 | Austrian agreement | 9 | (3) |
| 102 | Belgian agreement | 9 | (3) |
| 103 | Canadian convention | 9 | (3) |
| 104 | Chinese agreement | 9 | 3 |
| 105 | Czech agreement | 9 | 3 |
| 106 | Danish agreement | 9 | (3) |
| 107 | Fijian agreement | 9 | (4) |
| 108 | Finnish agreement | 9 | (3) |
| 109 | French agreement | 8 | (3) |
| 110 | Hungarian agreement | 9 | (3) |
| 111 | Indian agreement | 9 | (3) |
| 112 | Indonesian agreement | 9 | (3) |
| 113 | Irish agreement | 10 | (4) |
| 114 | Japanese agreement | 17 | (4) |
| 115 | Kiribati agreement | 9 | 3 |
| 116 | Korean convention | 9 | (5) |
| 117 | Malaysian agreement | 23 | 4 |
| 118 | Maltese agreement | 9 | (3) |
| 119 | Netherlands agreement | 9 | (2) |
| 120 | 1972 New Zealand agreement | 18 | (4) |
| 121 | New Zealand agreement | 9 | 3 |
| 122 | Norwegian convention | 9 | (3) |
| 123 | Papua New Guinea agreement | 9 | 3 |
| 124 | Philippine agreement | 9 | (3) |
| 125 | Polish agreement | 9 | 3 |
| 126 | Singapore agreement (as in force at any time) | 6 | 3 |
| 127 | Singapore agreement (as in force before 19.12.1989) | 18 | 6 |
| 128 | Spanish agreement | 9 | (3) |
| 129 | Sri Lankan agreement | 9 | (3) |
| 130 | Swedish agreement | 9 | (3) |
| 131 | Thai agreement | 9 | 3 |
| 132 | United Kingdom agreement | 19 | (4) |
| 133 | United States convention | 9 | (2) |
| 134 | Vietnamese agreement | 9 | (3) |
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