International Tax Agreements Act 1953
(Repealed by No 45 of 2011)
View history note
Hide history noteS 6B repealed by No 45 of 2011, s 3 and Sch 1 item 15, effective 27 June 2011. For transitional provisions see note under s
3(1)
. S 6B formerly read:
SECTION 6B THE 2009 NEW ZEALAND CONVENTION
6B
Subject to this Act, on and after the date of entry into force of a provision of the 2009 New Zealand convention, the provision has the force of law according to its tenor.
S 6B substituted by No 13 of 2010, s 3 and Sch 1 item 14, effective 11 March 2010. S 6B formerly read:
S 6B(1A) inserted by No 22 of 1995. S 6B(1) amended by No 22 of 1995. S 6B(2) amended by No 22 of 1995. S 6B(3) amended by No 22 of 1995.
SECTION 6B AGREEMENT WITH NEW ZEALAND
6B(1A)
Subject to this Act, on and after the date of entry into force of the
New Zealand agreement
, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.
6B(1)
Subject to this Act, the provisions of the 1972 New Zealand agreement, so far as those provisions affect Australian tax, continue to have the force of law:
(a)
in relation to withholding tax
-
in respect of dividends or interest derived on or after 1 July 1972, and in relation to which the agreement remains effective; and
(b)
in relation to tax other than withholding tax
-
in respect of income of the year of income that commenced on 1 July 1972, or of a subsequent year of income in relation to which the agreement remains effective.
6B(2)
Subject to this Act, the provisions of subparagraph (b) of paragraph (3) of Article
18
of the
1972 New Zealand agreement
continue to have the force of law for the purposes of paragraph 23(q) of the Assessment Act in relation to income of the year of income that ended on 30 June 1972, and of the 13 years of income immediately preceding that year of income.
6B(3)
The provisions of the 1960 New Zealand agreement, so far as those provisions affect Australian tax, continue to have the force of law in relation to tax in respect of income in relation to which the agreement remains effective.
S 6B amended by No 52 of 1976 and substituted by No 11 of 1973.
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