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

Schedule 2   Protocol to the Convention with the United States

International Tax Agreements Act 1953

2   Subsection 3(1)

Insert:

the United States protocol means the Protocol amending the Convention between the Government of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, being the protocol a copy of which is set out in Schedule 2A.