Document ID: chunk:federal_register_of_legislation:C2004A02224:body:0:p5
Version: federal_register_of_legislation:C2004A02224
Segment Type: other
Provision Reference: 
Character Range: 9734–12462

applies" means the amendments made by paragraph 3(c) and section 4.
(2) The amendments to which this section applies do not affect the operation of the Income Tax (International Agreements) Act 1953 with respect to any Australian tax, other than tax in respect of—
     (a) remuneration to which paragraph (3)(a) of Article 2 of the United Kingdom agreement applies, being income of the year of income that commences on 1 July 1980 and of a subsequent year of income in relation to which the United Kingdom agreement remains effective; or
     (b) dividends to which Article 8 of the United Kingdom agreement applies, being dividends derived on or after 6 April 1977 and in relation to which the United Kingdom agreement remains effective.
(3) Where a taxpayer derived, on or after 6 April 1977 but before 30 January 1980, a dividend in respect of which he is entitled to a tax credit under paragraph (2) of Article 8 of the United Kingdom agreement, the amendments to which this section applies shall not operate to increase the Australian tax payable by the taxpayer in respect of the year of income in which the dividend is derived.
(4) The Commissioner may amend an assessment made before the date of entry into force of the United Kingdom protocol for the purpose of giving effect to the amendments to which this section applies (including those amendments as affected by sub-section (3) of this section).

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                     SCHEDULE 1 Section 8
SCHEDULE TO BE INSERTED AFTER SCHEDULE 1 TO THE PRINCIPAL ACT
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                     SCHEDULE 1a Section 3
PROTOCOL BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AMENDING THE AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT CANBERRA ON 7 DECEMBER 1967
The Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland;
Desiring to conclude a Protocol to amend the Agreement between the Contracting Governments for the Avoidance of Double Taxation and the prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed at Canberra on 7 December 1967 (hereinafter referred to as "the Agreement"); Have agreed as follows:
ARTICLE I
The following paragraph shall be added after paragraph (3) of Article 2 of the Agreement.
"(3) (a) Where under the law in force in one of the territories an individual's remuneration from an employment is reduced in charging it to tax in consequence of a period or periods of absence by the individual from that territory, or of the place where the employment is