TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)
SCHEDULES
SCHEDULE 2(subregulation 6(1))
PROVISIONS OF DOUBLE TAX AGREEMENTS FOR WHICH THE MANNER OF OPERATION IS PRESCRIBED FOR THE PURPOSE OF PARAGRAPH 3A(1)(b) OF THE ACT
| Item no. | Double tax agreement | Article |
| 201 | Austrian agreement | 7 |
| 202 | Belgian agreement | 7 |
| 203 | Canadian convention | 7 |
| 204 | Chinese agreement | 7 |
| 205 | Czech agreement | 7 |
| 206 | Danish agreement | 7 |
| 207 | Finnish agreement | 7 |
| 208 | French agreement | 6 |
| 209 | German agreement | 7 |
| 210 | Hungarian agreement | 7 |
| 211 | Irish agreement | 8 |
| 212 | Italian convention | 7 |
| 213 | Japanese agreement | 4 |
| 214 | Korean convention | 7 |
| 215 | Malaysian agreement | 7 |
| 216 | Maltese agreement | 7 |
| 217 | Netherlands agreement | 7 |
| 218 | 1960 New Zealand agreement | III |
| 219 | 1972 New Zealand agreement | 5 |
| 220 | New Zealand agreement | 7 |
| 221 | Norwegian convention | 7 |
| 222 | Polish agreement | 7 |
| 223 | Previous Canadian agreement | III |
| 224 | Previous United Kingdom agreement | III |
| 225 | Previous United States convention | III |
| 226 | Singapore agreement | 5 |
| 227 | Spanish agreement | 7 |
| 228 | Swedish agreement | 7 |
| 229 | Swiss agreement | 7 |
| 230 | United Kingdom agreement | 5 |
| 231 | United States convention | 7 |
| 232 | Vietnamese agreement | 7 |
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