Document ID: chunk:federal_register_of_legislation:C2024C00814:section:3aab:p3
Version: federal_register_of_legislation:C2024C00814
Segment Type: section
Provision Reference: s 3AAB (pt 3/4)
Character Range: 43001–45568

Treaty Series 1983 No. 19 ([1983] ATS 19).
Swiss 1980 agreement means:
 (a) the Agreement between Australia and Switzerland for the avoidance of double taxation with respect to taxes on income; and
 (b) the protocol to that agreement;
each done at Canberra on 28 February 1980.
Note 1: The text of this agreement and protocol is set out in Australian Treaty Series 1981 No. 5 ([1981] ATS 5).
Note 2: Section 11E continues to give this agreement and protocol the force of law in respect of certain income.
United Kingdom 1946 agreement means the Agreement between the Government of Australia and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at London on 29 October 1946.
Note: The text of this agreement is set out in Australian Treaty Series 1947 No. 18 ([1947] ATS 18).
United Kingdom 1967 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 7 December 1967.
Note: The text of this agreement is set out in Australian Treaty Series 1968 No. 9 ([1968] ATS 9).
United Kingdom 1980 protocol means the protocol, done at Canberra on 29 January 1980, amending the United Kingdom 1967 agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1980 No. 22 ([1980] ATS 22).
United States 1953 convention means the Convention between the Government of the Commonwealth of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Washington on 14 May 1953.
Note: The text of this convention is set out in Australian Treaty Series 1953 No. 4 ([1953] ATS 4).
 (2) For the purposes of this Act, when construing the English language texts of the French 1976 agreement and the Japanese 1969 agreement:
 (a) words in the singular include the plural; and
 (b) words in the plural include the singular;
unless the contrary intention appears.
 (3) For the purposes of this Act, a reference in the Japanese 1969 agreement to an area adjacent to Australia as specified in the Second Schedule to the Petroleum (Submerged Lands) Act 1967‑1968 includes a reference to an area adjacent to Australia as specified in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006.