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Income Tax (International Agreements) Amendment Act 1980

No. 23 of 1980

An Act to amend the Income Tax (International Agreements) Act 1953

[Assented to 1 May 1980]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.
1. (1) This Act may be cited as the Income Tax (International Agreements) Amendment Act 1980.
(2) The Income Tax (International Agreements) Act 1953 is in this Act referred to as the Principal Act.

Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation
3. Section 3 of the Principal Act is amended—
     (a) by inserting in sub-section (1), after the definition of "the New Zealand agreement", the following definition:
          "'the Philippine agreement' means the Agreement between the Government of Australia and the Government of the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, being the agreement a copy of which is set out in Schedule 14;";
     (b) by inserting in sub-section (1), after the definition of "the Singapore agreement", the following definition:
          "'the Swiss agreement' means the Agreement between the Government of Australia and the Swiss Federal Council for the avoidance of double taxation with respect to taxes on income and the protocol to that agreement, being the agreement and protocol a copy of each of which in the English language is set out in Schedule 15;"; and
     (c) by omitting from sub-section (1) the definition of "the United Kingdom agreement" and substituting the following definitions:
          "'the United Kingdom agreement' means the Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains (being the agreement a copy of which is set out in Schedule 1), as amended by the United Kingdom protocol;
          "'the United Kingdom protocol' means the Protocol between the Government of the Commonwealth of Australia and the Government of the United Kingdom amending the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, being the protocol a copy of which is set out in Schedule 1a;".

4. After section 5 of the Principal Act the following section is inserted:

Protocol with the Government of the United Kingdom
"5a. (1) Subject to this Act, on and after the date of entry into force of the United Kingdom protocol, the provisions of the protocol, so far as those provisions affect Australian tax, have, and shall