TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 4 - Dividend, interest, royalty, mining and certain superannuation payments  

REGULATION 39B   MEANING OF TAX SHARING COUNTRY  

39B(1)    
If an international tax sharing treaty includes provisions that have the force of law because of an Act, and relate to a withholding payment:

(a) on income derived by a non-resident on or after a particular day; or

(b) in respect of dividends derived on or after a particular day;

the other party to the treaty is a tax sharing country for this Division on and after that day.

39B(2)    
If an international tax sharing treaty, not being a treaty to which subregulation (1) applies, includes a provision that has the force of law because of an Act, and limits the amount of Australian tax payable in respect of a dividend, the other party to the treaty is a tax sharing country for this Division.