Document ID: chunk:federal_register_of_legislation:C2024C00814:section:3aab:p1
Version: federal_register_of_legislation:C2024C00814
Segment Type: section
Provision Reference: s 3AAB (pt 1/4)
Character Range: 38187–40850

3AAB  Definitions—agreements for earlier periods
 (1) In this Act:
Canadian 1957 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Mont Tremblant on 1 October 1957.
Note: The text of this agreement is set out in Australian Treaty Series 1958 No. 12 ([1958] ATS 12).
Finnish 1984 agreement means:
 (a) the Agreement between Australia and Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
 (b) the protocol to that agreement;
each done at Canberra on 12 September 1984.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 1986 No. 6 ([1986] ATS 6).
Finnish 1997 protocol means the protocol, done at Canberra on 5 November 1997, amending the Finnish 1984 agreement.
Note: The text of this protocol is set out in Australian Treaty Series 2000 No. 24 ([2000] ATS 24).
French 1969 airline profits agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the French Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 27 March 1969.
Note: The text of this agreement is set out in Australian Treaty Series 1970 No. 13 ([1970] ATS 13).
French 1976 agreement means the Agreement between the Government of Australia and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 13 April 1976.
Note 1: The text of this agreement is set out in Australian Treaty Series 1977 No. 21 ([1977] ATS 21).
Note 2: Subsection (2) applies to this agreement.
French 1989 protocol means the protocol, done at Paris on 19 June 1989, amending the French 1976 agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1990 No. 26 ([1990] ATS 26).
German 1972 agreement means:
 (a) the Agreement between the Commonwealth of Australia and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes; and
 (b) the protocol to that agreement;
each done at Melbourne on 24 November 1972.
Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1975 No. 8 ([1975] ATS 8).
Note 2: Section 11 continues to give this agreement and protocol the force of law in respect of certain income.
Japanese 1969 agreement means:
 (a)