International Tax Agreements Act 1953

S 8 repealed by No 45 of 2011, s 3 and Sch 1 item 18, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 8 formerly read:

SECTION 8 CONVENTION WITH JAPAN  
8(1)
Subject to this Act, on and after the date of entry into force of the 2008 Japanese convention , the provisions of the convention have the force of law according to their tenor.

8(2)
The provisions of the 1969 Japanese agreement, so far as those provisions affect Australian tax, continue to have the force of law in relation to tax in respect of income in relation to which the agreement remains effective.

Note:

Paragraph 5 of Article 31 of the 2008 Japanese convention preserves the operation of Article 15 of the 1969 Japanese agreement (which provides that the income received in respect of teaching or conducting research by visiting professors and teachers is exempt from tax in the country where the teaching or research activities are conducted). This applies to individuals who are entitled to the benefit at the time when the 2008 Japanese convention enters into force. The benefit is preserved until the individual concerned would have ceased to be entitled to it under the 1969 Japanese agreement.

S 8 substituted by No 102 of 2008 , s 3 and Sch 1 item 8, effective 3 October 2008. S 8 formerly read:

SECTION 8 AGREEMENT WITH JAPAN  
8(1)
Subject to this Act, on and after the date of entry into force of the Japanese agreement , the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law -

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July in the calendar year in which the agreement enters into force, and in relation to which the agreement remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of the year of income that commences on 1 July in the calendar year in which the agreement enters into force, or of a subsequent year of income in relation to which the agreement remains effective.

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History

S 8(1) amended by No 52 of 1976.

8(2)
For the purposes of paragraph 5 of the protocol that forms part of the Japanese agreement , as having the force of law in accordance with the last preceding subsection, section 6AA of the Assessment Act shall be taken to be a provision by virtue of which Australian tax law is in force in relation to the areas referred to in that paragraph.

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History

S 8(2) amended by No 129 of 1974.

8(3)
(Omitted by No 165 of 1989)