House of Representatives

Taxation Laws Amendment (International Agreements) Bill 1990

Taxation Laws Amendment (International Agreements) Act 1990

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)


This Bill will amend the Income Tax (International Agreements) Act 1953 to give the force of law in Australia to three comprehensive double taxation agreements - between Australia and China, Australia and Sri Lanka, and Australia and Fiji - covering various forms of income flows between the two countries. The agreement with China was signed in Canberra on 17 November 1988, the agreement with Sri Lanka in Canberra on 18 December 1989 and the agreement with Fiji in Canberra on 15 October 1990.

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