Treasury Laws Amendment (OECD Multilateral Instrument) Act 2018 (83 of 2018)

Schedule 1   Amendments

Part 1   Multilateral Convention

International Tax Agreements Act 1953

1   Subsection 3AAA(1)

Insert:

Multilateral Convention means the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 7 June 2017.

Note: In 2018, the text of this convention was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).