International Tax Agreements Amendment Act (No. 1) 2010 (13 of 2010)

Schedule 1   Amendments

International Tax Agreements Act 1953

14   Sections 6B and 6C

Repeal the sections, substitute:

6B The 2009 New Zealand convention

Subject to this Act, on and after the date of entry into force of a provision of the 2009 New Zealand convention, the provision has the force of law according to its tenor.

6C Previous New Zealand agreements

The provisions of each of the following agreements:

(a) the 1960 New Zealand agreement;

(b) the 1972 New Zealand agreement;

(c) the 1995 New Zealand agreement;

(d) the 1995 New Zealand agreement as amended by the 2005 New Zealand protocol;

so far as those provisions affect Australian tax, continue to have the force of law for tax in respect of income or fringe benefits in relation to which the agreement remains effective.