International Tax Agreements Amendment Act (No. 1) 2006 (100 of 2006)

Schedule 3   The New Zealand protocol

International Tax Agreements Act 1953

2   Subsection 3(1)

Insert:

the New Zealand protocol means the Protocol amending the Agreement between the Government of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. A copy of the protocol is set out in Schedule 4A.