INTERNATIONAL TAX AGREEMENTS ACT 1953

SCHEDULE 1 - Taipei Agreement  

ANNEX  

SECTION 1.   1.  
If a subsequent agreement that is given effect under the International Tax Agreements Act 1953 in the territory in which the taxation law administered by the Australian Taxation Office is applied, includes a Non-Discrimination Article, the parties to this Annex will enter into negotiations with a view to providing the same treatment as is provided for in the Non-Discrimination Article;




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