Document ID: chunk:federal_register_of_legislation:C2011A00045:clause:1_3aaa:p10
Version: federal_register_of_legislation:C2011A00045
Segment Type: clause
Provision Reference: sch 1 cl 3AAA (pt 10/10)
Character Range: 25729–26611

Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Hanoi on 13 April 1992.
Note 1: The text of this agreement is set out in Australian Treaty Series 1992 No. 44 ([1992] ATS 44).
Note 2: The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 2003 No. 9 ([2003] ATS 9).
Vietnamese notes (No. 1) means the exchange of notes, done at Canberra on 22 November 1996, amending the Vietnamese agreement.
Note: The text of these notes is set out in Australian Treaty Series 1997 No. 20 ([1997] ATS 20).
 (2) For the purposes of this Act, when construing the English language text of the French convention:
 (a) words in the singular include the plural; and
 (b) words in the plural include the singular;
unless the contrary intention appears.