Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003 (10 of 2003)
Schedule 1 Consequential amendments
Part 1 Amendments
Income Tax Assessment Act 1936
39 Subsection 136AA(1)
international tax sharing treaty :
(a) means an agreement between Australia and another country under which Australia and the other country share tax revenues from activities undertaken in an area identified by or under the agreement; and
(b) does not include an agreement within the meaning of the International Tax Agreements Act 1953.