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International Tax Agreements Act 1953

No. 82, 1953

Compilation No. 45

Compilation date: 11 December 2024

                Includes amendments: Act No. 134, 2024

About this compilation

This compilation

This is a compilation of the International Tax Agreements Act 1953 that shows the text of the law as amended and in force on 11 December 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
2 Commencement
3 Interpretation
3AAA Definitions—current agreements
3AAB Definitions—agreements for earlier periods
3AA Source of income from funds management activities
3A Alienation of real property through interposed entities
4 Incorporation of Assessment Act
4AA Incorporation of Fringe Benefits Tax Assessment Act
4A Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc.
5 Current agreements have the force of law
5A Earlier agreements continue to have the force of law
6 Convention with United States of America
6A Convention with Canada
6B Convention with New Zealand
7 Agreement with Singapore
10A Convention with Italy
11 Earlier agreement with Germany
11A Agreement with the Netherlands
11C Agreement with Belgium
11D Agreement with the Philippines
11E Earlier agreement with Switzerland
11F Agreement with Malaysia
11FA First protocol with Malaysia
11FB Second protocol with Malaysia
11G Agreement with Sweden
11H Agreement with Denmark
11J Agreement with India
11K Agreement with Ireland
11L Convention with Korea
11N Agreement with Malta
11Q Airline profits