Document ID: chunk:federal_register_of_legislation:F2025C00013:reg:43
Version: federal_register_of_legislation:F2025C00013
Segment Type: reg
Provision Reference: reg 43
Character Range: 51961–52883

43  Meaning of double tax country
 (1) If a double tax agreement includes provisions that have the force of law because of the International Tax Agreements Act 1953, and relate to a withholding payment:
 (a) on income derived by a non‑resident on or after a particular day; or
 (b) in respect of dividends derived on or after a particular day;
the other party to the agreement is a double tax country on and after that day.
 (2) If a double tax agreement, not being an agreement to which subsection (1) applies, includes a provision that has the force of law because of the International Tax Agreements Act 1953, and limits the amount of Australian tax payable in respect of a dividend, the other party to the agreement is a double tax country.
 (3) The Netherlands, as defined in Article 3 of the Netherlands agreement referred to in the International Tax Agreements Act 1953, is a double tax country for this Division.