International Tax Agreements Amendment Act (No. 1) 2002 (59 of 2002)

Schedule 1   Agreement with Russia

International Tax Agreements Act 1953

1   Subsection 3(1)

Insert:

the Russian agreement means the Agreement between the Government of Australia and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the protocol to that agreement, being the agreement and protocol a copy of each of which in the English language is set out in Schedule 46.