Document ID: chunk:federal_register_of_legislation:C2004A04052:body:0:p2
Version: federal_register_of_legislation:C2004A04052
Segment Type: other
Provision Reference: 
Character Range: 2463–3378

be taxed in Australia, are taken to be derived from sources in Australia.

"(3) The provisions of the Chinese agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of Australia to a resident of China that, apart from that agreement, would not be subject to Australian tax.".

6. Before section 16 of the Principal Act the following sections are inserted:

Agreement with Sri Lanka

"11v. Subject to this Act, on and after the date of entry into force of the Sri Lankan agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.

Agreement with Fiji

"11w. Subject to this Act, on and after the date of entry into force of the Fijian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.".