Document ID: chunk:federal_register_of_legislation:C2011A00045:clause:1_3aab:p3
Version: federal_register_of_legislation:C2011A00045
Segment Type: clause
Provision Reference: sch 1 cl 3AAB (pt 3/3)
Character Range: 31450–32953

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.