International Tax Agreements Act 1953
This section applies to the following events:
(a) the entry into force of an agreement;
(b) the giving of notice of termination of an agreement;
(c) the exchange of letters under a provision of an agreement;
(d) the exchange of instruments of ratification under an agreement;
(e) the confirmation of receipt of a notice under a provision of an agreement;
(f) the occurrence of any similar thing. 4A(2)
As soon as practicable after any such event occurs, the Treasurer must cause to be published in the Gazette a notice setting out particulars of the event.
S 4A(2) will be amended by No 64 of 2020, s 3 and Sch 3 item 254, by substituting
must, by notifiable instrument, publish particulars of the event
must cause to be published in the
a notice setting out particulars of the event
, effective 1 October 2020. No 64 of 2020, s 3 and Sch 3 item 325 contains the following transitional provision:
general provision to preserve existing instruments
Subitem (2) applies to an instrument (however described) made under, or for the purposes of, a provision amended by an item of this Part if:
(a) the instrument was in force immediately before the commencement of this Part; and
(b) the provision, as amended, provides for the same instrument, or a similar instrument, to be made as a notifiable instrument or a legislative instrument; and
(c) item 326 does not apply to the instrument.
The instrument continues in force (and may be dealt with) as if it had been made under, or for the purposes of, the provision as amended.