International Tax Agreements Amendment Act (No. 2) 2002 (129 of 2002)

Schedule 1   Protocol to the Convention with Canada

International Tax Agreements Act 1953

2   Subsection 3(1)

Insert:

the Canadian protocol means the Protocol amending the Convention between the Government of Australia and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, being the protocol a copy of which in the English language is set out in Schedule 3A.