Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)

Schedule 1   Icelandic convention and minor amendments

Part 1   Icelandic convention

International Tax Agreements Act 1953

1   Subsection 3AAA(1)

Insert:

Icelandic convention means:

(a) the Convention between Australia and Iceland for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and

(b) the protocol to that convention;

each done at Reykjavik on 12 October 2022.

Note: The text of this convention and protocol could in 2023 be viewed on the Department's website (http://www.treasury.gov.au).