Document ID: chunk:federal_register_of_legislation:C2010C00691:body:0:p52
Version: federal_register_of_legislation:C2010C00691
Segment Type: other
Provision Reference: 
Character Range: 126584–128340

the taxpayer is not the owner of the vine;
the taxpayer is taken to be the owner of the grape vine instead of any other
person.
  "Person" includes a partnership or trustee   "(12) A reference in this
section to a person includes a reference to a partnership or a person in the
capacity of a trustee.".

PART 5 - AMENDMENT OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT 1953

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 117
Principal Act

  117. In this Part, "Principal Act" means the Income Tax (International
Agreements) Act 1953.*4*
Income Tax (International Agreements) 1953
*4* No. 82, 1953, as amended. For previous amendments, see No. 25, 1958; No.
88, 1959; Nos. 19 and 29, 1960; No. 71, 1963; No. 112, 1964; No. 105, 1965;
No. 17, 1966; Nos. 39 and 86, 1967; No. 3, 1968; No. 24, 1969; No. 48, 1972;
Nos. 11 and 216, 1973; No. 129, 1974; No. 119, 1975; Nos. 52, 55 and 143,
1976; No. 134, 1977; No. 87, 1978; Nos. 23 and 127, 1980; Nos. 28, 110, 143
and 154, 1981; Nos. 51 and 57, 1983; Nos. 123 and 125, 1984; Nos. 168 and 173,
1985; Nos. 49, 51 and 112, 1986; No. 165, 1989; No. 121, 1990; Nos. 5, 96 and
214, 1991; and Nos. 35, 139 and 224, 1992.

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 118
Object of Part

  118.(1) The object of this Part is to correct an error in the Vietnamese
agreement.
  (2) In an exchange of Notes dated 1 and 4 February 1993, the Government of
Australia and the Government of the Socialist Republic of Vietnam agreed to
regard the English language text of the Vietnamese agreement as rectified ab
initio by deleting the words "of any other" from subparagraph 1.(b) of Article
4 and substituting "or any other".

TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993
- SECT 119