International Tax Agreements Amendment Act 2016 (64 of 2016)

Schedule 1   Amendments

Part 1   Agreement with Germany

International Tax Agreements Act 1953

6   Subsection 11(3)

Repeal the subsection, substitute:

(2) For the purposes of the Assessment Act, income that:

(a) is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and

(b) is income in relation to which the agreement remains effective; and

(c) is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;

is taken to be derived from sources in Australia.