INTERNATIONAL TAX AGREEMENTS ACT 1953
(Repealed by No 45 of 2011)
Sch 13A repealed by No 45 of 2011, s 3 and Sch 1 item 67, to remove the text of the Protocol to Belgian Agreement from this Act, effective 27 June 2011. For transitional provisions see note under s 3(1) . Sch 13A formerly read:
SCHEDULE 13A - Protocol to Belgian Agreement
Section 3PROTOCOL AMENDING THE AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED AT CANBERRA ON 13 OCTOBER 1977
Article 7 of the Agreement shall be amended by deleting paragraphs (8) and (9).
Article 9 of the Agreement shall be amended by:
(a) deleting from paragraph (2) " of this Article " and substituting " of paragraph (1) " ; and
(b) adding at the end thereof the following paragraph:
" (4) Notwithstanding the provisions of this Article, an enterprise of one of the Contracting States may be taxed by that State as if this Article had not come into effect but, so far as it is practicable to do so, in accordance with the principles of paragraph (1). "
Article 10 of the Agreement shall be amended by adding at the end thereof the following paragraph:
" (6) Nothing in this Agreement shall be construed as preventing one of the Contracting States from imposing on the profits of a company which is a resident of the other Contracting State tax in addition to or at a higher rate than the tax which would be imposed on the profits of a company which is a resident of the first-mentioned State. However, if the provisions of the law in force in either Contracting State which relate to such additional tax or such higher rate are varied (otherwise than in minor respects so as not to affect its general character) the Contracting States shall consult with each other with a view to agreeing to such amendments to this Article as may be appropriate. "
Article 12 of the Agreement shall be amended by omitting paragraph (3) and substituting the following paragraph:
" (3) The term ' royalties ' in this Article means payments (including credits), whether periodical or not, and however described or computed, to the extent to which they are made as consideration for the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trade-mark or other like property or right, or industrial, commercial or scientific equipment, or for the supply of scientific, technical, industrial or commercial knowledge or information, or for the supply of any assistance of an ancillary or subsidiary nature furnished as a means of enabling the application or enjoyment of such knowledge or information or any other property or right to which this Article applies, and includes any payments (including credits) to the extent to which they are made as consideration for the use of, or the right to use, motion picture films, films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting, or for total or partial forbearance in respect of the use or supply of a property or right referred to in this paragraph. "
This Protocol, which shall form an integral part of the Agreement, shall enter into force on the fifteenth day after the date on which the Contracting States exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Protocol the force of law in Australia and in Belgium respectively, and thereupon this Protocol shall have effect:
(a) in Australia, in relation to income of any year of income beginning on or after 1 July in the calendar year immediately following that in which the Protocol enters into force;
(b) in Belgium, on income of any accounting period beginning on or after 1 January in the calendar year immediately following that in which the Protocol enters into force.
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Protocol.
DONE in duplicate at Canberra this twentieth day of March One thousand nine hundred and eighty-four in the English, French and Dutch languages, the three texts being equally authentic.
FOR THE KINGDOM OF BELGIUM
Sch 13A inserted by No 125 of 1984. The Belgian Protocol entered into force on 20 September 1986.