International Tax Agreements Act 1953

S 11D amended by No 45 of 2011, s 3 and Sch 1 item 26, by omitting " (1) " from s 11D(1), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11D formerly read:

SECTION 11D AGREEMENT WITH THE REPUBLIC OF THE PHILIPPINES  
11D(1)
Subject to this Act, on and after the date of entry into force of the Philippine agreement , the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law -

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January 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 any year of income commencing 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.

11D(2)
(Omitted by No 165 of 1989)

11D(3)
(Omitted by No 165 of 1989)

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History

Former s 11D(3) inserted by No 28 of 1981.

S 11D inserted by No 23 of 1980.