Document ID: chunk:federal_register_of_legislation:C2024C00814:section:3aaa:p1
Version: federal_register_of_legislation:C2024C00814
Segment Type: section
Provision Reference: s 3AAA (pt 1/12)
Character Range: 10733–13402

3AAA  Definitions—current agreements
 (1) In this Act:
Argentine agreement means:
 (a) the Agreement between the Government of Australia and the Government of the Argentine Republic 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 Buenos Aires on 27 August 1999.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 36 ([1999] ATS 36).
Aruban agreement means the Agreement between the Government of Australia and the Kingdom of the Netherlands, in respect of Aruba, for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.
Note: The text of this agreement is set out in Australian Treaty Series 2011 No. 35 ([2011] ATS 35).
Austrian agreement means the Agreement between Australia and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Vienna on 8 July 1986.
Note 1: The text of this agreement is set out in Australian Treaty Series 1988 No. 21 ([1988] ATS 21).
Note 2: Section 11R gives this agreement the force of law.
Belgian agreement means the Agreement between Australia and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 13 October 1977.
Note 1: The text of this agreement is set out in Australian Treaty Series 1979 No. 21 ([1979] ATS 21).
Note 2: Section 11C gives this agreement the force of law.
Belgian protocol (No. 1) means the protocol, done at Canberra on 20 March 1984, amending the Belgian agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1986 No. 25 ([1986] ATS 25).
Belgian protocol (No. 2) means the protocol, done at Paris on 24 June 2009, amending the Belgian agreement (as amended by the Belgian protocol (No. 1)).
Note: The text of this protocol is set out in Australian Treaty Series 2014 No. 37 ([2014] ATS 37).
British Virgin Islands agreement means the Agreement between the Government of Australia and the Government of the British Virgin Islands for the allocation of taxing rights with respect to certain income of individuals, done at London on 27 October 2008.
Note: The text of this agreement is set out in Australian Treaty Series 2010 No. 13 ([2010] ATS 13).
Canadian convention means the Convention between Australia and Canada for the avoidance of double taxation and the prevention of fiscal evasion