International Tax Agreements Act 1953

S 11L amended by No 45 of 2011, s 3 and Sch 1 item 36, by omitting " (1) " from s 11L(1), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11L formerly read:

SECTION 11L CONVENTION WITH THE REPUBLIC OF KOREA  
11L(1)
Subject to this Act, on and after the date of entry into force of the Korean convention, the provisions of the convention, 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 1982 and in relation to which the convention 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 1982 and in relation to which the convention remains effective.

11L(2) - (4)
(Omitted by No 165 of 1989)

S 11L inserted by No 57 of 1983.