Document ID: chunk:federal_register_of_legislation:C2016C01071:section:7:p2
Version: federal_register_of_legislation:C2016C01071
Segment Type: section
Provision Reference: s 7 (pt 2/2)
Character Range: 9320–10204

or restricting the importation into, or the exportation from, Australia or that Territory, as the case may be, of any animals, plants or goods, but this subsection does not prejudice the immunity from suit or from civil or criminal process that a person has by virtue of subsection (1).
 (4) The provisions of the Convention, in so far as they provide for the exemption from tax of any income, apply, for the purposes of the application of the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997, to assessments in respect of income of the year of income that commenced on 1 July 1967, and in respect of income of all subsequent years of income.
 (5) For the purposes of section 38 of the Judiciary Act 1903, a matter arising under the Convention as having the force of law by virtue of this section shall be deemed not to be a matter arising directly under a treaty.