Document ID: chunk:federal_register_of_legislation:C2016A00064:clause:1_6
Version: federal_register_of_legislation:C2016A00064
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 3636–4174

6  Subsection 11(3)
Repeal the subsection, substitute:
 (2) For the purposes of the Assessment Act, income that:
 (a) is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and
 (b) is income in relation to which the agreement remains effective; and
 (c) is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;
is taken to be derived from sources in Australia.

Part 2—Technical amendments

International Tax Agreements Act 1953