International Tax Agreements Act 1953
SECTION 5
CURRENT AGREEMENTS HAVE THE FORCE OF LAW
5(1)
Subject to this Act, on and after the date of entry into force of a provision of an agreement mentioned below, the provision has the force of law according to its tenor.
5(2)
Subsection (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No. 1)).
5(3)
The operation of a provision of an agreement provided for by subsection (1) is subject to anything inconsistent with the provision contained in a law of the Commonwealth, or of a State or Territory, that imposes a tax other than Australian tax, unless expressly provided otherwise in that law.
5(4)
Subsection (3) does not apply in relation to the operation of a provision of an agreement, to the extent that it is inconsistent with a provision contained in a law of the Commonwealth, or of a State or Territory, if: (a) either:
5(5)
For the purposes of subsection (4) , the Minister may, by legislative instrument, make a determination specifying: (a) a provision of an agreement; and (b) a provision contained in a law of the Commonwealth, or of a State or Territory.
Subject to this Act, on and after the date of entry into force of a provision of an agreement mentioned below, the provision has the force of law according to its tenor.
Note 1:
The table also lists some provisions of this Act that relate to the agreement.
Note 2:
Some current agreements are given the force of law by other provisions of this Act.
| Current agreements | |
| Agreement | Related provisions |
| Argentine agreement | section 11ZI |
| Aruban agreement | nil |
| Belgian protocol (No. 1) | section 11C |
| Belgian protocol (No. 2) | section 11C |
| British Virgin Islands agreement | nil |
| Canadian protocol (No. 1) | section 6A |
| Chilean convention | nil |
| Chinese agreement | section 11S |
| Cook Islands agreement | nil |
| Czech agreement | nil |
| Fijian agreement | nil |
| Finnish agreement | nil |
| French convention | nil |
| German agreement | nil |
| Greek airline profits agreement | nil |
| Guernsey agreement | nil |
| Hungarian agreement | nil |
| Icelandic convention | nil |
| Indian agreement | section 11J |
| Indian protocol (No. 1) | section 11J |
| Indonesian agreement | nil |
| Isle of Man agreement | nil |
| Israeli convention | nil |
| Italian airline profits agreement | nil |
| Japanese convention | nil |
| Jersey agreement | nil |
| Kiribati agreement | nil |
| Malaysian protocol (No. 1) | sections 11F and 11FA |
| Malaysian protocol (No. 2) | sections 11F and 11FB |
| Malaysian protocol (No. 3) | section 11F |
| Marshall Islands agreement | nil |
| Mauritius agreement | nil |
| Mexican agreement | nil |
| Multilateral Convention | nil |
| Netherlands agreement | section 11A |
| Netherlands protocol (No. 2) | section 11A |
| New Zealand convention | section 6B |
| Norwegian convention | nil |
| Papua New Guinea agreement | nil |
| Polish agreement | section 11ZA |
| Romanian agreement | nil |
| Russian agreement | nil |
| Samoan agreement | nil |
| Singaporean protocol (No. 1) | section 7 |
| Singaporean protocol (No. 2) | section 7 |
| Slovak agreement | nil |
| South African agreement | nil |
| South African protocol (No. 2) | nil |
| Spanish agreement | nil |
| Sri Lankan agreement | nil |
| Swiss convention | nil |
| Taipei agreement | section 11ZF |
| Thai agreement | nil |
| Turkish convention | nil |
| United Kingdom convention | nil |
| United States convention | sections 6 and 20 |
| United States protocol (No. 1) | sections 6 and 20 |
| Vietnamese agreement | nil |
| Vietnamese notes (No. 1) | section 11ZCA |
View history note
Hide history note5(2)
Subsection (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No. 1)).
5(3)
The operation of a provision of an agreement provided for by subsection (1) is subject to anything inconsistent with the provision contained in a law of the Commonwealth, or of a State or Territory, that imposes a tax other than Australian tax, unless expressly provided otherwise in that law.
5(4)
Subsection (3) does not apply in relation to the operation of a provision of an agreement, to the extent that it is inconsistent with a provision contained in a law of the Commonwealth, or of a State or Territory, if: (a) either:
(i) the provision of the agreement is specified in a determination under subsection (5) ; or
(b) the provision contained in a law of the Commonwealth, or of a State or Territory is specified in a determination under subsection (5) .
(ii) the provision of the agreement corresponds with a provision of an agreement that is specified in a determination under subsection (5) ; and
5(5)
For the purposes of subsection (4) , the Minister may, by legislative instrument, make a determination specifying: (a) a provision of an agreement; and (b) a provision contained in a law of the Commonwealth, or of a State or Territory.
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