INTERNATIONAL TAX AGREEMENTS ACT 1953

SECTION 1   1   SHORT TITLE  


This Act may be cited as the International Tax Agreements Act 1953.

SECTION 2   2   COMMENCEMENT  
This Act shall come into operation on the day on which it receives the Royal Assent.

SECTION 3   INTERPRETATION  

3(1)  


In this Act:

agreement
means a treaty or other agreement described in section 3AAA (about current agreements) or 3AAB (about agreements for earlier periods).

Note:

Most of the conventions, protocols and other agreements described in these sections are set out in the Australian Treaty Series. In 2011, the text of an agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Assessment Act
means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

Australian tax
means:


(a) income tax imposed as such by an Act; or


(b) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986.

Note:

This includes Medicare levy (see subsection (10)).

foreign tax
means tax, other than Australian tax, which is the subject of an agreement.

prescribed trust estate
, in relation to a year of income, means a trust estate that is a public trading trust, within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936, in relation to the year of income.

3(2)  
For the purposes of this Act and the Assessment Act, a reference in an agreement to profits of an activity or business shall, in relation to Australian tax, be read, where the context so permits, as a reference to taxable income derived from that activity or business.

3(2A)  


After the commencement of this subsection, a reference in an agreement to income from shares, or to income from other rights participating in profits, does not include a reference to a return on a debt interest (as defined in Subdivision 974-B of the Income Tax Assessment Act 1997).

3(3)  


For the purposes of this Act, an amount of income derived by a person, being income other than interest or royalties, shall be deemed to be income attributable to interest or royalties, as the case may be:


(a) if the person derived the amount of income by reason of being beneficially entitled to an amount representing the interest or royalties; or


(b) if the person derived the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to the interest or royalties or to an amount that is to be deemed, by any application or successive applications of this subsection, to be an amount of income attributable to the interest or royalties.

3(4)  


Where a beneficiary in a trust estate, other than a trust estate that is a prescribed trust estate, in relation to the year of income, is presently entitled to income of the trust estate, that income shall, for the purposes of this Act, be deemed to be an amount of income derived by the person.

3(5)  


To the extent that an agreement provides that the expression immovable property has the meaning it has under the law of Australia, that expression, for the purposes of that agreement, includes real property.

3(6)  
(Repealed by No 143 of 2007)

3(7)  
(Repealed by No 45 of 2011)

3(7A)  
(Repealed by No 45 of 2011)

3(8)  


Where, by virtue of a provision of an agreement, the expression royalties as used in, or in a particular provision of, that agreement has the meaning that that expression has under the law of Australia relating to income tax, that expression has, for the purposes of that agreement or of that particular provision, as the case may be, the meaning that that expression has by virtue of subsection 6(1) of the Income Tax Assessment Act 1936.

3(9)  


Where, by virtue of a provision of an agreement, expressions used in, or in a particular provision of, that agreement and not otherwise defined for the purposes of that agreement or of that particular provision have the meanings that those expressions have under the law of Australia relating to income tax, subsection (8) does not affect the interpretation of that agreement or of that particular provision, as the case may be, in relation to the meaning of expressions other than the expression royalties .

3(10)  


For the purposes of this Act, Medicare levy shall be deemed to be income tax and to be imposed as such and, unless the contrary intention appears, references to income tax or tax shall be construed accordingly.

3(11)  


Where:


(a) a beneficiary of a trust estate (not being a prescribed trust estate) who is a resident of a country with which, or with the government of which, Australia, or the Government of Australia, has made an agreement before the commencement of this subsection is presently entitled, either directly or through one or more interposed trust estates, to a share of the income of the trust estate derived from the carrying on by the trustee in Australia of a business through a permanent establishment in Australia; and


(b) under the agreement, the income is to be dealt with in accordance with the article (in this subsection referred to as the business profits article ) of the agreement relating to the taxing of income of an enterprise of a Contracting State where the enterprise carries on a business in the other Contracting State through a permanent establishment in the other Contracting State;

for the purpose of determining whether the beneficiary's share of the income may be taxed in Australia in accordance with the business profits article:


(c) the beneficiary shall be deemed to carry on in Australia, through a permanent establishment in Australia, the business carried on in Australia by the trustee; and


(d) the beneficiary's share of the income shall be deemed to be attributable to that permanent establishment.

3(11A)  
If:


(a) the licensee of a spectrum licence (within the meaning of the Radiocommunications Act 1992), or a person authorised under section 68 of that Act by the licensee, derives income from operating radiocommunications devices (within the meaning of that Act) under the licence or from authorising others to do so; and


(b) the licensee or authorisedperson is a resident of a country (other than Australia), or a territory (other than an Australian-controlled territory), to whose residents an agreement applies; and


(c) under the agreement, the income is to be dealt with in accordance with the business profits article of the agreement referred to in paragraph 3(11)(b);

for the purpose of determining whether the income may be taxed in Australia in accordance with the business profits article:


(d) the licensee or authorised person is taken to carry on a business, through a permanent establishment, in Australia; and


(e) the income is taken to be attributable to that permanent establishment.

3(12)  


In subsections (11) and (11A):

Contracting State
, in relation to an agreement, means a country which, or the government of which, is a party to the agreement.

corporate unit trust
(Repealed by No 173 of 1985)

income
includes profit.

permanent establishment
in relation to an agreement, has the same meaning as in the agreement.

SECTION 3   INTERPRETATION  

3(1)  


In this Act:

agreement
means a treaty or other agreement described in section 3AAA (about current agreements) or 3AAB (about agreements for earlier periods).

Note:

Most of the conventions, protocols and other agreements described in these sections are set out in the Australian Treaty Series. In 2011, the text of an agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Assessment Act
means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

Australian tax
means:


(a) income tax imposed as such by an Act; or


(b) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986.

Note:

This includes Medicare levy (see subsection (10)).

foreign tax
means tax, other than Australian tax, which is the subject of an agreement.

prescribed trust estate
, in relation to a year of income, means a trust estate that is a public trading trust, within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936, in relation to the year of income.

3(2)  
For the purposes of this Act and the Assessment Act, a reference in an agreement to profits of an activity or business shall, in relation to Australian tax, be read, where the context so permits, as a reference to taxable income derived from that activity or business.

3(2A)  


After the commencement of this subsection, a reference in an agreement to income from shares, or to income from other rights participating in profits, does not include a reference to a return on a debt interest (as defined in Subdivision 974-B of the Income Tax Assessment Act 1997).

3(3)  


For the purposes of this Act, an amount of income derived by a person, being income other than interest or royalties, shall be deemed to be income attributable to interest or royalties, as the case may be:


(a) if the person derived the amount of income by reason of being beneficially entitled to an amount representing the interest or royalties; or


(b) if the person derived the amount of income as a beneficiary in a trust estate and the amount of income can be attributed, directly or indirectly, to the interest or royalties or to an amount that is to be deemed, by any application or successive applications of this subsection, to be an amount of income attributable to the interest or royalties.

3(4)  


Where a beneficiary in a trust estate, other than a trust estate that is a prescribed trust estate, in relation to the year of income, is presently entitled to income of the trust estate, that income shall, for the purposes of this Act, be deemed to be an amount of income derived by the person.

3(5)  


To the extent that an agreement provides that the expression immovable property has the meaning it has under the law of Australia, that expression, for the purposes of that agreement, includes real property.

3(6)  
(Repealed by No 143 of 2007)

3(7)  
(Repealed by No 45 of 2011)

3(7A)  
(Repealed by No 45 of 2011)

3(8)  


Where, by virtue of a provision of an agreement, the expression royalties as used in, or in a particular provision of, that agreement has the meaning that that expression has under the law of Australia relating to income tax, that expression has, for the purposes of that agreement or of that particular provision, as the case may be, the meaning that that expression has by virtue of subsection 6(1) of the Income Tax Assessment Act 1936.

3(9)  


Where, by virtue of a provision of an agreement, expressions used in, or in a particular provision of, that agreement and not otherwise defined for the purposes of that agreement or of that particular provision have the meanings that those expressions have under the law of Australia relating to income tax, subsection (8) does not affect the interpretation of that agreement or of that particular provision, as the case may be, in relation to the meaning of expressions other than the expression royalties .

3(10)  


For the purposes of this Act, Medicare levy shall be deemed to be income tax and to be imposed as such and, unless the contrary intention appears, references to income tax or tax shall be construed accordingly.

3(11)  


Where:


(a) a beneficiary of a trust estate (not being a prescribed trust estate) who is a resident of a country with which, or with the government of which, Australia, or the Government of Australia, has made an agreement before the commencement of this subsection is presently entitled, either directly or through one or more interposed trust estates, to a share of the income of the trust estate derived from the carrying on by the trustee in Australia of a business through a permanent establishment in Australia; and


(b) under the agreement, the income is to be dealt with in accordance with the article (in this subsection referred to as the business profits article ) of the agreement relating to the taxing of income of an enterprise of a Contracting State where the enterprise carries on a business in the other Contracting State through a permanent establishment in the other Contracting State;

for the purpose of determining whether the beneficiary's share of the income may be taxed in Australia in accordance with the business profits article:


(c) the beneficiary shall be deemed to carry on in Australia, through a permanent establishment in Australia, the business carried on in Australia by the trustee; and


(d) the beneficiary's share of the income shall be deemed to be attributable to that permanent establishment.

3(11A)  
If:


(a) the licensee of a spectrum licence (within the meaning of the Radiocommunications Act 1992), or a person authorised under section 68 of that Act by the licensee, derives income from operating radiocommunications devices (within the meaning of that Act) under the licence or from authorising others to do so; and


(b) the licensee or authorised person is a resident of a country (other than Australia), or a territory (other than an Australian-controlled territory), to whose residents an agreement applies; and


(c) under the agreement, the income is to be dealt with in accordance with the business profits article of the agreement referred to in paragraph 3(11)(b);

for the purpose of determining whether the income may be taxed in Australia in accordance with the business profits article:


(d) the licensee or authorised person is taken to carry on a business, through a permanent establishment, in Australia; and


(e) the income is taken to be attributable to that permanent establishment.

3(12)  


In subsections (11) and (11A):

Contracting State
, in relation to an agreement, means a country which, or the government of which, is a party to the agreement.

corporate unit trust
(Repealed by No 173 of 1985)

income
includes profit.

permanent establishment
in relation to an agreement, has the same meaning as in the agreement.

SECTION 3AAA   DEFINITIONS - CURRENT AGREEMENTS  

3AAA(1)  


In this Act:

Argentine agreement
means:


(a) the Agreement between the Government of Australia and the Government of the Argentine Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Buenos Aires on 27 August 1999.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 36 ([1999] ATS 36).

Aruban agreement
means the Agreement between the Government of Australia and the Kingdom of the Netherlands, in respect of Aruba, for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.

Note:

The text of this agreement is set out in Australian Treaty Series 2011 No. 35 ([2011] ATS 35).

Austrian agreement
means the Agreement between Australia and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Vienna on 8 July 1986.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1988 No. 21 ([1988] ATS 21).

Note 2:

Section 11R gives this agreement the force of law.

Belgian agreement
means 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, done at Canberra on 13 October 1977.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1979 No. 21 ([1979] ATS 21).

Note 2:

Section 11C gives this agreement the force of law.

Belgian protocol (No. 1)
means the protocol, done at Canberra on 20 March 1984, amending the Belgian agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 1986 No. 25 ([1986] ATS 25).

Belgian protocol (No. 2)
means the protocol, done at Paris on 24 June 2009, amending the Belgian agreement (as amended by the Belgian protocol (No. 1)).

Note:

In 2011, the text of this protocol was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

British Virgin Islands agreement
means the Agreement between the Government of Australia and the Government of the British Virgin Islands for the allocation of taxing rights with respect to certain income of individuals, done at London on 27 October 2008.

Note:

The text of this agreement is set out in Australian Treaty Series 2010 No. 13 ([2010] ATS 13).

Canadian convention
means the Convention between Australia and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 21 May 1980.

Note 1:

The text of this convention is set out in Australian Treaty Series 1981 No. 14 ([1981] ATS 14).

Note 2:

Section 6A gives this convention the force of law.

Canadian protocol (No. 1)
means the protocol, done at Canberra on 23 January 2002, amending the Canadian convention.

Note:

The text of this protocol is set out in Australian Treaty Series 2002 No. 26 ([2002] ATS 26).

Chilean convention
means:


(a) the Convention between Australia and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion; and


(b) the protocol to that convention;

each done at Santiago on 10 March 2010.

Note:

The text of this convention is set out in Australian Treaty Series 2013 No. 7 ([2013] ATS 7).

Chinese agreement
means the Agreement between the Government of Australia and the Government of the People's Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 17 November 1988.

Note:

The text of this agreement is set out in Australian Treaty Series 1990 No. 45 ([1990] ATS 45).

Chinese airline profits agreement
means the Agreement between the Government of Australia and the Government of the People's Republic of China for the avoidance of double taxation of income and revenues derived by air transport enterprises from international air transport, done at Beijing on 22 November 1985.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1986 No. 31 ([1986] ATS 31).

Note 2:

Section 11Q gives this agreement the force of law.

Cook Islands agreement
means the Agreement between the Government of Australia and the Government of the Cook Islands on the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Rarotonga on 27 October 2009.

Note:

In 2011, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Czech agreement
means the Agreement between Australia and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 28 March 1995.

Note:

The text of this agreement is set out in Australian Treaty Series 1995 No. 30 ([1995] ATS 30).

Danish agreement
means the Agreement between the Government of Australia and the Government of the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 1 April 1981.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1981 No. 26 ([1981] ATS 26).

Note 2:

Section 11H gives this agreement the force of law.

Fijian agreement
means the Agreement between Australia and Fiji for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 15 October 1990.

Note:

The text of this agreement is set out in Australian Treaty Series 1990 No. 44 ([1990] ATS 44).

Finnish agreement
means:


(a) the Agreement between the Government of Australia and the Government of Finland for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and


(b) the protocol to that agreement;

each done at Melbourne on 20 November 2006.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 2007 No. 36 ([2007] ATS 36).

French convention
means:


(a) the Convention between the Government of Australia and the Government of the French Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and


(b) the protocol to that convention;

each done at Paris on 20 June 2006.

Note 1:

The text of this convention and protocol is set out in Australian Treaty Series 2009 No. 13 ([2009] ATS 13).

Note 2:

Subsection (2) applies to this convention and protocol.

German agreement
means:


(a) the Agreement between Australia and the Federal Republic of Germany for the elimination of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion and avoidance; and


(b) the protocol to that agreement;

each done at Berlin on 12 November 2015.

Note:

The text of this agreement (including the protocol) is set out in Australian Treaty Series 2016 No. 23 ([2016] ATS 23).

Greek airline profits agreement
means the Agreement between the Government of Australia and the Government of the Hellenic Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 5 May 1977.

Note:

The text of this agreement is set out in Australian Treaty Series 1981 No. 10 ([1981] ATS 10).

Guernsey agreement
means the Agreement between the Government of Australia and the States of Guernsey for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 7 October 2009.

Note:

The text of this agreement is set out in Australian Treaty Series 2011 No. 25 ([2011] ATS 25).

Hungarian agreement
means the Agreement between Australia and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 29 November 1990.

Note:

The text of this agreement is set out in Australian Treaty Series 1992 No. 18 ([1992] ATS 18).

Indian agreement
means the Agreement between the Government of Australia and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 25 July 1991.

Note:

The text of this agreement is set out in Australian Treaty Series 1991 No. 49 ([1991] ATS 49).

Indian protocol (No. 1)
means the protocol, done at New Delhi on 16 December 2011, amending the Indian agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 2013 No. 22 ([2013] ATS 22).

Indonesian agreement
means the Agreement between the Government of Australia and the Government of the Republic of Indonesia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Jakarta on 22 April 1992.

Note:

The text of this agreement is set out in Australian Treaty Series 1992 No. 40 ([1992] ATS 40).

Irish agreement
means the Agreement between the Government of Australia and the Government of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 31 May 1983.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1983 No. 25 ([1983] ATS 25).

Note 2:

Section 11K gives this agreement the force of law.

Isle of Man agreement
means the Agreement between the Government of Australia and the Government of the Isle of Man for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 29 January 2009.

Note:

The text of this agreement is set out in Australian Treaty Series 2010 No. 2 ([2010] ATS 2).

Italian airline profits agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of Italy for the avoidance of double taxation of income derived from international air transport, done at Canberra on 13 April 1972.

Note:

The text of this agreement is set out in Australian Treaty Series 1976 No. 7 ([1976] ATS 7).

Italian convention
means:


(a) the Convention between Australia and the Republic of Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that convention;

each done at Canberra on 14 December 1982.

Note 1:

The text of this convention and protocol is set out in Australian Treaty Series 1985 No. 27 ([1985] ATS 27).

Note 2:

Section 10A gives this convention and protocol the force of law.

Japanese convention
means:


(a) the Convention between Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that convention; and


(c) the exchange of notes relating to that convention;

each done at Tokyo on 31 January 2008.

Note:

The text of this convention and protocol, and these notes, is set out in Australian Treaty Series 2008 No. 21 ([2008] ATS 21).

Jersey agreement
means the Agreement between the Government of Australia and the Government of Jersey for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at London on 10 June 2009.

Note:

The text of this agreement is set out in Australian Treaty Series 2012 No. 6 ([2012] ATS 6).

Kiribati agreement
means the Agreement between Australia and the Republic of Kiribati for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 25 March 1991.

Note:

The text of this agreement is set out in Australian Treaty Series 1991 No. 34 ([1991] ATS 34).

Korean convention
means:


(a) the Convention between the Government of Australia and the Government of the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that convention;

each done at Canberra on 12 July 1982.

Note 1:

The text of this convention and protocol is set out in Australian Treaty Series 1984 No. 2 ([1984] ATS 2).

Note 2:

Section 11L gives this convention and protocol the force of law.

Malaysian agreement
means the Agreement between the Government of Australia and the Government of Malaysia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 20 August 1980.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1981 No. 15 ([1981] ATS 15).

Note 2:

Section 11F gives this agreement the force of law.

Note 3:

The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 1999 No. 24 ([1999] ATS 24).

Malaysian protocol (No. 1)
means the protocol, done at Sydney on 2 August 1999, amending the Malaysian agreement.

Note:

The text of this protocol is set outin Australian Treaty Series 2000 No. 25 ([2000] ATS 25).

Malaysian protocol (No. 2)
means:


(a) the protocol amending the Malaysian agreement (as amended by the Malaysian protocol (No. 1)); and


(b) the exchange of letters relating to that protocol;

each done at Genting Highlands on 28 July 2002.

Note:

The text of this protocol and these letters is set out in Australian Treaty Series 2004 No. 1 ([2004] ATS 1).

Malaysian protocol (No. 3)
means the protocol amending the Malaysian agreement (as amended by the Malaysian protocol (No. 1) and the Malaysian protocol (No. 2)), done at Canberra on 24 February 2010.

Note:

The text of this protocol is set out in Australian Treaty Series 2011 No. 27 ([2011] ATS 27).

Maltese agreement
means the Agreement between Australia and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Malta on 9 May 1984.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1985 No. 15 ([1985] ATS 15).

Note 2:

Section 11N gives this agreement the force of law.

Marshall Islands agreement
means the Agreement between the Government of Australia and the Government of the Republic of the Marshall Islands for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Majuro on 12 May 2010.

Note:

In 2013, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Mauritius agreement
means the Agreement between the Government of Australia and the Government of the Republic of Mauritius for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Port Louis on 8 December 2010.

Note:

The text of this agreement is set out in Australian Treaty Series 2013 No. 18 ([2013] ATS 18).

Mexican agreement
means:


(a) the Agreement between the Government of Australia and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Mexico City on 9 September 2002.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 2004 No. 4 ([2004] ATS 4).

Multilateral Convention
means the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 7 June 2017.

Note:

In 2018, the text of this convention was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Netherlands agreement
means:


(a) the Agreement between Australia and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 17 March 1976.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 1976 No. 24 ([1976] ATS 24).

Netherlands protocol (No. 2)
means the protocol, done at Canberra on 30 June 1986, amending the Netherlands agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 1987 No. 22 ([1987] ATS 22).

New Zealand convention
means the Convention between Australia and New Zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention of fiscal evasion, done at Paris on 26 June 2009.

Note:

The text of this convention is set out in Australian Treaty Series 2010 No. 10 ([2010] ATS 10).

Norwegian convention
means the Convention between Australia and the Kingdom of Norway for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, done at Canberra on 8 August 2006.

Note:

The text of this convention is set out in Australian Treaty Series 2007 No. 32 ([2007] ATS 32).

Papua New Guinea agreement
means the Agreement between Australia and the Independent State of Papua New Guinea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 May 1989.

Note:

The text of this agreement is set out in Australian Treaty Series 1989 No. 37 ([1989] ATS 37).

Philippine agreement
means the Agreement between the Government of Australia and the Government of the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Manila on 11 May 1979.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1980 No. 16 ([1980] ATS 16).

Note 2:

Section 11D gives this agreement the force of law.

Polish agreement
means the Agreement between Australia and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 7 May 1991.

Note:

The text of this agreement is set out in Australian Treaty Series 1992 No. 14 ([1992] ATS 14).

Romanian agreement
means:


(a) the Agreement between Australia and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 2 February 2000.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 2001 No. 4 ([2001] ATS 4).

Russian agreement
means:


(a) the Agreement between the Government of Australia and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 7 September 2000.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 2003 No. 23 ([2003] ATS 23).

Samoan agreement
means the Agreement between the Government of Australia and the Government of Samoa for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.

Note:

In 2011, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Singaporean agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 11 February 1969.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1969 No. 14 ([1969] ATS 14).

Note 2:

Section 7 gives this agreement the force of law.

Note 3:

The text of notes exchanged about the tax sparing provisions in Article 18 of this agreement is set out in the Australian Treaty Series at [1975] ATS 18, [1981] ATS 31 and [1989] ATS 26.

Singaporean protocol (No. 1)
means the protocol, done at Canberra on 16 October 1989, amending the Singaporean agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 1990 No. 3 ([1990] ATS 3).

Singaporean protocol (No. 2)
means the protocol, done at Canberra on 8 September 2009, amending the Singaporean agreement (as amended by the Singaporean protocol (No. 1)).

Note:

The text of this protocol is set out in Australian Treaty Series 2010 No. 26 ([2010] ATS 26).

Slovak agreement
means the Agreement between Australia and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 August 1999.

Note:

The text of this agreement is set out in Australian Treaty Series 1999 No. 35 ([1999] ATS 35).

South African agreement
means:


(a) the Agreement between the Government of Australia and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 1 July 1999.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 1999 No. 34 ([1999] ATS 34).

South African protocol (No. 2)
means the protocol, done at Pretoria on 31 March 2008, amending the South African agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 2008 No. 18 ([2008] ATS 18).

Spanish agreement
means:


(a) the Agreement between Australia and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 24 March 1992.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 1992 No. 41 ([1992] ATS 41).

Sri Lankan agreement
means the Agreement between Australia and the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 18 December 1989.

Note:

The text of this agreement is set out in Australian Treaty Series 1991 No. 42 ([1991] ATS 42).

Swedish agreement
means the Agreement between the Government of Australia and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 14 January 1981.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1981 No. 18 ([1981] ATS 18).

Note 2:

Section 11G gives this agreement the force of law.

Swiss agreement
(Repealed by No 105 of 2014)

Swiss convention
means:


(a) the Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income; and


(b) the protocol to that convention;

each done at Sydney on 30 July 2013.

Note:

The text of this convention and protocol is set out in Australian Treaty Series 2014 No. 33 ([2014] ATS 33).

Taipei agreement
means:


(a) the Agreement between the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office concerning the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the annex to that agreement;

each done at Canberra on 29 May 1996. A copy of this agreement and annex is set out in Schedule 1.

Thai agreement
means the Agreement between Australia and the Kingdom of Thailand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 31 August 1989.

Note:

The text of this agreement is set out in Australian Treaty Series 1989 No. 36 ([1989] ATS 36).

Turkish convention
means:


(a) the Convention between the Government of Australia and the Government of the Republic of Turkey for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion; and


(b) the protocol to that convention;

each done at Ankara on 28 April 2010.

Note:

The text of this convention is set out in Australian Treaty Series 2013 No. 19 ([2013] ATS 19).

United Kingdom convention
means:


(a) the Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains; and


(b) the exchange of notes relating to that convention;

each done at Canberra on 21 August 2003.

Note:

The text of this convention and notes is set out in Australian Treaty Series 2003 No. 22 ([2003] ATS 22).

United States convention
means the Convention between the Government of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Sydney on 6 August 1982.

Note:

The text of this convention is set out in Australian Treaty Series 1983 No. 16 ([1983] ATS 16).

United States protocol (No. 1)
means the protocol, done at Canberra on 27 September 2001, amending the United States convention.

Note:

The text of this protocol is set out in Australian Treaty Series 2003 No. 14 ([2003] ATS 14).

Vietnamese agreement
means the Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Hanoi on 13 April 1992.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1992 No. 44 ([1992] ATS 44).

Note 2:

The text of letters exchanged about the tax sparing provision in Article 23 of this agreement is set out in Australian Treaty Series 2003 No. 9 ([2003] ATS 9).

Vietnamese notes (No. 1)
means the exchange of notes, done at Canberra on 22 November 1996, amending the Vietnamese agreement.

Note:

The text of these notes is set out in Australian Treaty Series 1997 No. 20 ([1997] ATS 20).

3AAA(2)  
For the purposes of this Act, when construing the English language text of the French convention:


(a) words in the singular include the plural; and


(b) words in the plural include the singular;

unless the contrary intention appears.

SECTION 3AAB   DEFINITIONS - AGREEMENTS FOR EARLIER PERIODS  

3AAB(1)  


In this Act:

Canadian 1957 agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Mont Tremblant on 1 October 1957.

Note:

The text of this agreement is set out in Australian Treaty Series 1958 No. 12 ([1958] ATS 12).

Finnish 1984 agreement
means:


(a) the Agreement between Australia and Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 12 September 1984.

Note:

The text of this agreement and protocol is set out in Australian Treaty Series 1986 No. 6 ([1986] ATS 6).

Finnish 1997 protocol
means the protocol, done at Canberra on 5 November 1997, amending the Finnish 1984 agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 2000 No. 24 ([2000] ATS 24).

French 1969 airline profits agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of the French Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 27 March 1969.

Note:

The text of this agreement is set out in Australian Treaty Series 1970 No. 13 ([1970] ATS 13).

French 1976 agreement
means the Agreement between the Government of Australia and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 13 April 1976.

Note 1:

The text of this agreement is set out in Australian Treaty Series 1977 No. 21 ([1977] ATS 21).

Note 2:

Subsection (2) applies to this agreement.

French 1989 protocol
means the protocol, done at Paris on 19 June 1989, amending the French 1976 agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 1990 No. 26 ([1990] ATS 26).

German 1972 agreement
means:


(a) the Agreement between the Commonwealth of Australia and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes; and


(b) the protocol to that agreement;

each done at Melbourne on 24 November 1972.

Note 1:

The text of this agreement and protocol is set out in Australian Treaty Series 1975 No. 8 ([1975] ATS 8).

Note 2:

Section 11 continues to give this agreement and protocol the force of law in respect of certain income.

Japanese 1969 agreement
means:


(a) the Agreement between the Commonwealth of Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 20 March 1969.

Note 1:

The text of this agreement and protocol is set out in Australian Treaty Series 1970 No. 9 ([1970] ATS 9).

Note 2:

Subsections (2) and (3) apply to this agreement and protocol.

New Zealand 1960 agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 12 May 1960.

Note:

The text of this agreement is set out in Australian Treaty Series 1960 No. 6 ([1960] ATS 6).

New Zealand 1972 agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Melbourne on 8 November 1972.

Note:

The text of this agreement is set out in Australian Treaty Series 1973 No. 11 ([1973] ATS 11).

New Zealand 1995 agreement
means the Agreement between the Government of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Melbourne on 27 January 1995.

Note:

The text of this agreement is set out in Australian Treaty Series 1997 No. 23 ([1997] ATS 23).

New Zealand 2005 protocol
means the protocol, done at Melbourne on 15 November 2005, amending the New Zealand 1995 agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 2007 No. 5 ([2007] ATS 5).

Norwegian 1982 convention
means:


(a) the Convention between Australia and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; and


(b) the protocol to that convention;

each done at Canberra on 6 May 1982.

Note:

The text of this convention and protocol is set out in Australian Treaty Series 1983 No. 19 ([1983] ATS 19).

Swiss 1980 agreement
means:


(a) the Agreement between Australia and Switzerland for the avoidance of double taxation with respect to taxes on income; and


(b) the protocol to that agreement;

each done at Canberra on 28 February 1980.

Note 1:

The text of this agreement and protocol is set out in Australian Treaty Series 1981 No. 5 ([1981] ATS 5).

Note 2:

Section 11E continues to give this agreement and protocol the force of law in respect of certain income.

United Kingdom 1946 agreement
means the Agreement between the Government of Australia and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at London on 29 October 1946.

Note:

The text of this agreement is set out in Australian Treaty Series 1947 No. 18 ([1947] ATS 18).

United Kingdom 1967 agreement
means the Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 7 December 1967.

Note:

The text of this agreement is set out in Australian Treaty Series 1968 No. 9 ([1968] ATS 9).

United Kingdom 1980 protocol
means the protocol, done at Canberra on 29 January 1980, amending the United Kingdom 1967 agreement.

Note:

The text of this protocol is set out in Australian Treaty Series 1980 No. 22 ([1980] ATS 22).

United States 1953 convention
means the Convention between the Government of the Commonwealth of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Washington on 14 May 1953.

Note:

The text of this convention is set out in Australian Treaty Series 1953 No. 4 ([1953] ATS 4).

3AAB(2)  
For the purposes of this Act, when construing the English language texts of the French 1976 agreement and the Japanese 1969 agreement:


(a) words in the singular include the plural; and


(b) words in the plural include the singular;

unless the contrary intention appears.

3AAB(3)  
For the purposes of this Act, a reference in the Japanese 1969 agreement to an area adjacent to Australia as specified in the Second Schedule to the Petroleum (Submerged Lands) Act 1967-1968 includes a reference to an area adjacent to Australia as specified in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

SECTION 3AA   SOURCE OF INCOME FROM FUNDS MANAGEMENT ACTIVITIES  

3AA(1)  
This section applies to a beneficiary of a widely held unit trust if:


(a) the beneficiary is a resident of a country (other than Australia) for the purposes of an agreement that is given the force of law under this Act; and


(b) the beneficiary is presently entitled, either:


(i) directly; or

(ii) indirectly through fixed entitlements in one or more interposed trust estates (whether widely held unit trusts or not);
to a share of the income of the widely held unit trust derived from the carrying on by the trustee in Australia of funds management activities through a permanent establishment in Australia (the funds management income ).

3AA(2)  
In working out for the purposes of the Assessment Act whether the funds management income of the beneficiary is attributable to sources in Australia, these provisions (the source of income provisions ) do not apply:


(a) Article 21 of the United Kingdom convention;


(b) a corresponding provision of another agreement;


(c) subsections 11(3), 11S(2) and 11ZF(2) of this Act, and any provision of this Act of similar effect enacted after the commencement of this section.

3AA(3)  
However, the source of income provisions do apply to the extent to which the income derived from the carrying on by the trustee of funds management activities is adjusted under:


(a) Article 7(2) or 9(1) of the United Kingdom convention; or


(b) a corresponding provision of another agreement.

3AA(4)  
In this section:

closely held
has the meaning given by section 272-105 in Schedule 2F to the Income Tax Assessment Act 1936.

funds management activities
means activities carried on by:


(a) a managed investment scheme (as defined by section 9 of the Corporations Act 2001) that is a widely held unit trust; or


(b) a managed investment scheme (as so defined) that is a unit trust that is closely held by one or more of these:


(i) a managed investment scheme (as so defined) that is a widely held unit trust;

(ii) a complying superannuation entity;

(iii) a life insurance company.

permanent establishment
, in relation to an agreement, has the same meaning as in the agreement.

widely held unit trust
has the meaning given by section 272-105 in Schedule 2F to the Income Tax Assessment Act 1936.

SECTION 3A   ALIENATION OF REAL PROPERTY THROUGH INTERPOSED ENTITIES  

3A(1)   [Application]  

This section applies if:


(a) an agreement makes provision in relation to income, profits or gains from the alienation or disposition of shares or comparable interests in companies, or of interests in other entities, whose assets consist wholly or principally of real property (within the meaning of the agreement) or other interests in relation to land; and


(b) this Act gave that provision the force of law before 27 April 1998.

3A(2)   [Scope]  

For the purposes of this Act, that provision is taken to extend to the alienation or disposition of shares or any other interests in companies, and in any other entities, the value of whose assets is wholly or principally attributable, whether directly, or indirectly through one or more interposed companies or other entities, to such real property or interests.

3A(3)   [Real property etc to be in Australia]  

However, subsection (2) applies only if the real property or land concerned is situated in Australia (within the meaning of the relevant agreement).

3A(4)   [Future amendments]  

If, after the commencement of this section, this Act is amended so as to give the force of law to an amendment or substitution of a provision mentioned in subsection (1), this section ceases to apply to that provision from the time that the amendment of the Act takes effect.

3A(5)   [Definitions]  

In this section:

entity
has the same meaning as in the Income Tax Assessment Act 1997, but does not include an individual in his or her personal capacity.

SECTION 4   INCORPORATION OF ASSESSMENT ACT  

4(1)  


Subject to subsection (2), the Assessment Act is incorporated and shall be read as one with this Act.
Note:

An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.

4(2)  


The provisions of this Act have effect notwithstanding anything inconsistent with those provisions contained in the Assessment Act (other than Part IVA of the Income Tax Assessment Act 1936) or in an Act imposing Australian tax.

SECTION 4AA   INCORPORATION OF FRINGE BENEFITS TAX ASSESSMENT ACT  

4AA(1)  
Subject to subsection (2), the Fringe Benefits Tax Assessment Act 1986 is incorporated and is to be read as one with this Act.

4AA(2)  
The provisions of this Act have effect in spite of anything inconsistent with those provisions contained in the Fringe Benefits Tax Assessment Act 1986 (other than section 67 of that Act).

SECTION 4A   TREASURER TO NOTIFY ENTRY INTO FORCE OF AGREEMENTS, EXCHANGES OF LETTERS UNDER AGREEMENTS ETC.  

4A(1)   [Application]  

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)   [Gazette notice]  

As soon as practicable after any such event occurs, the Treasurer mustcause to be published in the Gazette a notice setting out particulars of the event.

SECTION 5   CURRENT AGREEMENTS HAVE THE FORCE OF LAW  

5(1)  


Subject to this Act, on and after the date of entry into force of a provision of an agreement mentioned below, the provision has the force of law according to its tenor.
Note 1:

The table also lists some provisions of this Act that relate to the agreement.

Note 2:

Some current agreements are given the force of law by other provisions of this Act.


Current agreements
Agreement Related provisions
Argentine agreement section 11ZI
Aruban agreement nil
Belgian protocol (No. 1) section 11C
Belgian protocol (No. 2) section 11C
British Virgin Islands agreement nil
Canadian protocol (No. 1) section 6A
Chilean convention nil
Chinese agreement section 11S
Cook Islands agreement nil
Czech agreement nil
Fijian agreement nil
Finnish agreement nil
French convention nil
German agreement nil
Greek airline profits agreement nil
Guernsey agreement nil
Hungarian agreement nil
Indian agreement nil
Indian protocol (No. 1) nil
Indonesian agreement nil
Isle of Man agreement nil
Italian airline profits agreement nil
Japanese convention nil
Jersey agreement nil
Kiribati agreement nil
Malaysian protocol (No. 1) sections 11F and 11FA
Malaysian protocol (No. 2) sections 11F and 11FB
Malaysian protocol (No. 3) section 11F
Marshall Islands agreement nil
Mauritius agreement nil
Mexican agreement nil
Multilateral Convention nil
Netherlands agreement section 11A
Netherlands protocol (No. 2) section 11A
New Zealand convention nil
Norwegian convention nil
Papua New Guinea agreement nil
Polish agreement section 11ZA
Romanian agreement nil
Russian agreement nil
Samoan agreement nil
Singaporean protocol (No. 1) section 7
Singaporean protocol (No. 2) section 7
Slovak agreement nil
South African agreement nil
South African protocol (No. 2) nil
Spanish agreement nil
Sri Lankan agreement nil
Swiss convention nil
Taipei agreement section 11ZF
Thai agreement nil
Turkish convention nil
United Kingdom convention nil
United States convention sections 6 and 20
United States protocol (No. 1) sections 6 and 20
Vietnamese agreement nil
Vietnamese notes (No. 1) section 11ZCA

5(2)  
Subsection (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No. 1)).

SECTION 5A   5A   EARLIER AGREEMENTS CONTINUE TO HAVE THE FORCE OF LAW  


The provisions of each of the agreements mentioned below, so far as those provisions affect Australian tax, continue to have the force of law for tax in respect of income or fringe benefits in relation to which the agreement remains effective.
Note:

Some earlier agreements continue to have the force of law by other provisions of this Act.


Agreement
Canadian 1957 agreement
Finnish 1984 agreement
Finnish 1997 protocol
French 1969 airline profits agreement
French 1976 agreement
French 1989 protocol
Japanese 1969 agreement
New Zealand 1960 agreement
New Zealand 1972 agreement
New Zealand 1995 agreement
New Zealand 2005 protocol
Norwegian 1982 convention
United Kingdom 1946 agreement
United Kingdom 1967 agreement
United Kingdom 1980 protocol
United States 1953 convention

SECTION 6   6   CONVENTION WITH UNITED STATES OF AMERICA  


The United States convention (as amended by the United States protocol (No. 1)) does not subject to Australian tax any interest paid by a resident of Australia to a resident of the United States of America that, apart from that convention, would not be subject to Australian tax.

SECTION 6AA   6AA   PROTOCOL WITH THE UNITED STATES OF AMERICA  
(Repealed by No 45 of 2011)

SECTION 6A   6A   CONVENTION WITH CANADA  


Subject to this Act, on and after the date of entry into force of the Canadian convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1975 and in relation to which the convention remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July 1975 and in relation to which the convention remains effective.

SECTION 6AB   6AB   PROTOCOL WITH CANADA  
(Repealed by No 45 of 2011)

SECTION 6B   6B   THE 2009 NEW ZEALAND CONVENTION  
(Repealed by No 45 of 2011)

SECTION 6C   6C   PREVIOUS NEW ZEALAND AGREEMENTS  
(Repealed by No 45 of 2011)

SECTION 7   7   AGREEMENT WITH SINGAPORE  


Subject to this Act, the provisions of the Singaporean agreement, so far as those provisions affect Australian tax, have the force of law:


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1969, 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 commences on 1 July 1969, or of a subsequent year of income in relation to which the agreement remains effective.

SECTION 7A   7A   FIRST PROTOCOL WITH SINGAPORE  
(Repealed by No 45 of 2011)

SECTION 7B   7B   SECOND PROTOCOL WITH SINGAPORE  
(Repealed by No 45 of 2011)

SECTION 8   8   CONVENTION WITH JAPAN  
(Repealed by No 45 of 2011)

SECTION 9   9   THE 2006 FRENCH CONVENTION  
(Repealed by No 45 of 2011)

SECTION 9A   9A   PREVIOUS FRENCH AGREEMENTS ETC  
(Repealed by No 45 of 2011)

SECTION 9B   9B   PROTOCOL WITH FRANCE  
(Repealed by No 136 of 2007)

SECTION 10   10   AIRLINE PROFITS AGREEMENT WITH ITALY  
(Repealed by No 45 of 2011)

SECTION 10A   10A   CONVENTION WITH ITALY  


Subject to this Act, on and after the date of entry into force of the Italian convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1976 and in relation to which the convention remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July 1976 and in relation to which the convention remains effective.

SECTION 11   EARLIER AGREEMENT WITH GERMANY  

11(1)  


Subject to this Act, the provisions of the German 1972 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 1971 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 1971 and of a subsequent year of income in relation to which the agreement remains effective.

11(2)  


For the purposes of the Assessment Act, income that:


(a) is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and


(b) is income in relation to which the agreement remains effective; and


(c) is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;

is taken to be derived from sources in Australia.

11(3)  
(Repealed by No 64 of 2016)

SECTION 11A   11A   AGREEMENT WITH THE NETHERLANDS  


For the purposes of the Assessment Act, income from a lease of land, income from any other direct interest in or over land, whether or not improved, and income from debt-claims of every kind, excluding bonds or debentures, secured by mortgage of real property or of any other direct interest in or over land, being income that under Article 6 of the Netherlands agreement (as amended by the Netherlands protocol (No. 2)) is to be regarded as income from real property, shall be deemed to be derived from sources in the place in which the land to which the lease, other direct interest or mortgage relates is situated.

SECTION 11AA   11AA   SECOND PROTOCOL WITH THE KINGDOM OF THE NETHERLANDS  
(Repealed by No 45 of 2011)

SECTION 11B   11B   AIRLINE PROFITS AGREEMENT WITH THE HELLENIC REPUBLIC  
(Repealed by No 45 of 2011)

SECTION 11C   11C   AGREEMENT WITH BELGIUM  


Subject to this Act, on and after the date of entry into force of the Belgian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective.

SECTION 11CA   11CA   FIRST PROTOCOL WITH THE KINGDOM OF BELGIUM  
(Repealed by No 45 of 2011)

SECTION 11CB   11CB   SECOND PROTOCOL WITH THE KINGDOM OF BELGIUM  
(Repealed by No 45 of 2011)

SECTION 11D   11D   AGREEMENT WITH THE PHILIPPINES  


Subject to this Act, on and after the date of entry into force of the Philippine agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year in which the agreement enters into force and in relation to which the agreement remains effective.

SECTION 11E   11E   EARLIER AGREEMENT WITH SWITZERLAND  


Subject to this Act, the provisions of the Swiss 1980 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 January 1979 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 1979 and of a subsequent year of income in relation to which the agreement remains effective.

SECTION 11F   AGREEMENT WITH MALAYSIA  

11F(1)  
Subject to this Act, on and after the date of entry into force of the Malaysian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1979 and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income that commenced on or after 1 July 1979 and in relation to which the agreement remains effective.

11F(2)  


The Malaysian agreement, as amended by:


(a) the Malaysian protocol (No. 1); and


(b) the Malaysian protocol (No. 2); and


(c) the Malaysian protocol (No. 3);

does not subject to Australian tax any interest, or royalties, paid by a resident of Australia to a resident of Malaysia that, apart from that agreement, would not be subject to Australian tax.

11F(3)  
(Omitted by No 165 of 1989)

11F(4)  
(Repealed by No 45 of 2011)

11F(5)  
(Omitted by No 165 of 1989)

SECTION 11FA   FIRST PROTOCOL WITH MALAYSIA  

11FA(1)  
(Repealed by No 45 of 2011)

11FA(2)  


Nothing in section 170 of the Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 1).

11FA(3)  


Nothing in former Division 19 of Part III of the Income Tax Assessment Act 1936 prevents the amendment of a determination made, or taken to have been made, under that Division before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 1).

SECTION 11FB   SECOND PROTOCOL WITH MALAYSIA  

11FB(1)  
(Repealed by No 45 of 2011)

11FB(2)  


Nothing in section 170 of the Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 2).

11FB(3)  


Nothing in former Division 19 of Part III of the Income Tax Assessment Act 1936 prevents the amendment of a determination made, or taken to have been made, under that Division before the commencement of this section for the purpose of giving effect to the Malaysian protocol (No. 2).

SECTION 11G   11G   AGREEMENT WITH SWEDEN  


Subject to this Act, on and after the date of entry into force of the Swedish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective.

SECTION 11H   AGREEMENT WITH DENMARK  

11H(1)  
Subject to this Act, on and after the date of entry into force of the Danish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective.

11H(2)  


(Omitted by No 165 of 1989)

11H(3)  
Where an amount of tax credit is to be treated as assessable income of a taxpayer in accordance with paragraph (7) of Article 10 of the Danish agreement-


(a) the amount of the tax credit shall be included in the assessable income of the taxpayer of the year of income in which the dividend to which the tax credit relates is paid; and


(b) the amount of the tax credit shall be added to the amount of the dividend to which the tax credit relates and the sum of the two amounts shall be deemed to be one dividend for the purposes of this Act and the Assessment Act.

SECTION 11J   11J   AIRLINE PROFITS AGREEMENT WITH THE REPUBLIC OF INDIA  
(Repealed by No 139 of 1992)

SECTION 11K   11K   AGREEMENT WITH IRELAND  


Subject to this Act, on and after the date of entry into force of the Irish agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year immediately following that in which the agreement enters into force and in relation to which the agreement remains effective.

SECTION 11L   11L   CONVENTION WITH KOREA  


Subject to this Act, on and after the date of entry into force of the Korean convention, the provisions of the convention, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January 1982 and in relation to which the convention remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July 1982 and in relation to which the convention remains effective.

SECTION 11M   11M   THE 2006 NORWEGIAN CONVENTION  
(Repealed by No 45 of 2011)

SECTION 11MA   11MA   THE 1982 NORWEGIAN CONVENTION  
(Repealed by No 45 of 2011)

SECTION 11N   11N   AGREEMENT WITH MALTA  


Subject to this Act, on and after the date of entry into force of the Maltese agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective.

SECTION 11P   11P   THE 2006 FINNISH AGREEMENT  
(Repealed by No 45 of 2011)

SECTION 11PA   11PA   PREVIOUS FINNISH AGREEMENTS ETC  
(Repealed by No 45 of 2011)

SECTION 11Q   11Q   AIRLINE PROFITS AGREEMENT WITH CHINA  


Subject to this Act, on and after the date of entry into force of the Chinese airline profits agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law in relation to tax in respect of income derived on or after 1 July 1984 and in relation to which the agreement remains effective.

SECTION 11R   11R   AGREEMENT WITH AUSTRIA  


Subject to this Act, on and after the date of entry into force of the Austrian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law-


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 January in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of any year of income commencing on or after 1 July in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective.

SECTION 11S   AGREEMENT WITH CHINA  

11S(1)  
(Repealed by No 45 of 2011)

11S(2)  


For the purposes of the Assessment Act, income, profits or gains derived by a person who is a resident of China for the purposes of the Chinese agreement, being income, profits or gains that under Articles 6 to 8, 10 to 17 and 19 to 22 of the agreement may be taxed in Australia, are taken to be derived from sources in Australia.

11S(3)  


The provisions of the Chinese agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of Australia to a resident of China that, apart from that agreement, would not be subject to Australian tax.

SECTION 11T   11T   AGREEMENT WITH THE INDEPENDENT STATE OF PAPUA NEW GUINEA  
(Repealed by No 45 of 2011)

SECTION 11U   11U   AGREEMENT WITH THAILAND  
(Repealed by No 45 of 2011)

SECTION 11V   11V   AGREEMENT WITH SRI LANKA  
(Repealed by No 45 of 2011)

SECTION 11W   11W   AGREEMENT WITH FIJI  
(Repealed by No 45 of 2011)

SECTION 11X   11X   AGREEMENT WITH THE REPUBLIC OF HUNGARY  
(Repealed by No 45 of 2011)

SECTION 11Y   11Y   AGREEMENT WITH KIRIBATI  
(Repealed by No 45 of 2011)

SECTION 11Z   11Z   AGREEMENT WITH THE REPUBLIC OF INDIA  
(Repealed by No 45 of 2011)

SECTION 11ZA   11ZA   AGREEMENT WITH POLAND  


The provisions of the Polish agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of Australia to a resident of Poland that, apart from that agreement, would not be subject to Australian tax.

SECTION 11ZB   11ZB   AGREEMENT WITH THE REPUBLIC OF INDONESIA  
(Repealed by No 45 of 2011)

SECTION 11ZC   11ZC   AGREEMENT WITH THE SOCIALIST REPUBLIC OF VIETNAM  
(Repealed by No 45 of 2011)

SECTION 11ZCA   11ZCA   EXCHANGE OF NOTES BETWEEN AUSTRALIA AND VIETNAM  


The Commissioner may amend an assessment made before the date of entry into force of the Vietnamese notes (No. 1) for the purpose of giving effect to those notes.

SECTION 11ZD   11ZD   AGREEMENT WITH THE KINGDOM OF SPAIN  
(Repealed by No 45 of 2011)

SECTION 11ZE   11ZE   AGREEMENT WITH THE CZECH REPUBLIC  
(Repealed by No 45 of 2011)

SECTION 11ZF   AGREEMENT WITH TAIPEI ECONOMIC AND CULTURAL OFFICE  

11ZF(1)  
(Repealed by No 45 of 2011)

11ZF(2)  
For the purposes of the Assessment Act, if:


(a) a person derives income, profits or gains; and


(b) for the purposes of the Taipei agreement, the person is a resident of the foreign territory; and


(c) under any of Articles 6 to 8, 10 to 17 and 19 to 21 of the agreement, the income, profits or gains may be taxed in the Australian territory;

the income, profits or gains are taken to be derived from sources in the Australian territory.

11ZF(3)   [Income deemed derived from the foreign territory]  

For the purposes of the Assessment Act and Article 22 of the Taipei agreement, if:


(a) a person derives income, profits or gains; and


(b) for the purposes of the agreement, the person is a resident of the Australian territory; and


(c) under any of Articles 6 to 8, 10 to 17 and 19 to 21 of the agreement, the income, profits or gains may be taxed in the foreign territory;

the income, profits or gains are taken to have been derived from sources in the foreign territory.

11ZF(4)  
The provisions of the Taipei agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of the Australian territory to a resident of the foreign territory that, apart from the agreement, would not be subject to Australian tax.

11ZF(5)  


Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Taipei agreement.

11ZF(6)  


If:


(a) an exchange of letters takes place for the purposes of paragraph 2 of the Annex mentioned in paragraph (b) of the definition of Taipei agreement in subsection 3AAA(1); and


(b) as a result of the exchange, income, profits or gains derived by an organisation before the exchange become taxable under paragraph 2 of the Annex solely in the Australian territory or solely in the foreign territory; and


(c) before the exchange and whether before or after the commencement of this section, an assessment was made in which the income, profits or gains were not taxed in that way;

section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of the assessment for the purpose of taxing the income, profits or gains in that way.

11ZF(7)  
In this section:

Australian territory
means the territory mentioned in subparagraph 1(a) of Article 2 of the Taipei agreement.

foreign territory
means the territory mentioned in subparagraph 1(b) of Article 2 of the Taipei agreement.

SECTION 11ZG   11ZG   AGREEMENT WITH THE REPUBLIC OF SOUTH AFRICA  
(Repealed by No 45 of 2011)

SECTION 11ZGA   11ZGA   PROTOCOL WITH THE REPUBLIC OF SOUTH AFRICA  
(Repealed by No 45 of 2011)

SECTION 11ZH   11ZH   AGREEMENT WITH THE SLOVAK REPUBLIC  
(Repealed by No 45 of 2011)

SECTION 11ZI   11ZI   ARGENTINE AGREEMENT  


Nothing in section 170 of the Income Tax Assessment Act 1936 prevents the amendment of an assessment made before the commencement of this section for the purpose of giving effect to the Argentine agreement.

SECTION 11ZJ   11ZJ   AGREEMENT WITH ROMANIA  
(Repealed by No 45 of 2011)

SECTION 11ZK   11ZK   AGREEMENT WITH RUSSIA  
(Repealed by No 45 of 2011)

SECTION 11ZL   11ZL   AGREEMENT WITH MEXICO  
(Repealed by No 45 of 2011)

SECTION 11ZM   11ZM   AGREEMENT WITH THE BRITISH VIRGIN ISLANDS  
(Repealed by No 45 of 2011)

SECTION 11ZN   11ZN   AGREEMENT WITH THE ISLE OF MAN  
(Repealed by No 45 of 2011)

SECTION 11ZO   11ZO   AGREEMENT WITH JERSEY  
(Repealed by No 45 of 2011)

SECTION 12   12   PROVISIONS RELATING TO CERTAIN INCOME DERIVED FROM SOURCES IN CERTAIN COUNTRIES  
(Repealed by No 51 of 1986)

SECTION 13   13   DEDUCTIONS FOR UNITED KINGDOM TAX NOT TO BE TAKEN INTO ACCOUNT IN CALCULATING AMOUNT OF DIVIDEND, INTEREST OR ROYALTY  
(Repealed by No 51 of 1986)

SECTION 14   14   PROVISIONS RELATING TO CREDITS FOR FOREIGN TAX  
(Repealed by No 51 of 1986)

SECTION 15   15   ASCERTAINMENT OF AUSTRALIAN TAX  
(Repealed by No 51 of 1986)

SECTION 16   REBATES OF EXCESS TAX ON INCOME INCLUDED IN ASSESSABLE INCOME  

16(1)   [Application of section]  

This section applies in relation to each relevant part of a taxpayer's income of the year of income that consists of income in respect of which a provision of an agreement limits the amount of Australian tax payable.

16(2)   [Calculation of rebate]  

The taxpayer is entitled, in respect of each relevant part of the taxpayer's income of the year of income to which this section applies, to a rebate of the amount (if any) by which the amount ascertained in accordance with the last preceding section as the amount of Australian tax payable in respect of that part exceeds the limit applicable under the provisions of the agreement in relation to that part.

16(3)   [Rebate allowed in the assessment]  

The rebate to which a taxpayer is entitled under this section in respect of a relevant part of the taxpayer's income shall be allowed in the taxpayer's assessment in respect of income of the year of income in the assessable income of which that part is included.

16(4)   [Rebate must not exceed tax payable]  

A rebate, or the sum of the rebates, a taxpayer is entitled to under subsection (2), in respect of income of a year of income, must not exceed the amount of Australian tax payable in respect of the taxpayer's taxable income of that year after all other rebates of, and deductions from, that tax have been taken into account.

16(5)  
(Repealed by No 88 of 2009)

SECTION 17   17   REBATES OF EXCESS TAX ON DIVIDENDS  
(Repealed by No 3 of 1968)

SECTION 17A   WITHHOLDING TAX  

17A(1)  


Where a provision of an agreement limits the amount of Australian tax payable in respect of a dividend or a royalty, being a dividend or a royalty in respect of which withholding tax is payable, and the amount of that withholding tax exceeds the limit specified in the agreement, the liability of the taxpayer for the withholding tax shall be reduced by an amount equal to the amount of the excess.

17A(2)  


Where the liability of a taxpayer for withholding tax payable in respect of a unit trust dividend would have been reduced in pursuance of subsection (1) if that unit trust dividend had been a dividend paid to the taxpayer by a company that is a resident, that liability shall be reduced by an amount equal to the amount by which the liability would have been reduced if the unit trust dividend had been a dividend paid to the taxpayer by a company that is a resident.

17A(3)  


In subsection (2):

unit trust dividend
means a unit trust dividend within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936.

17A(4)  


If:


(a) a provision ( basic royalty provision ) of an agreement is covered by either of the following subparagraphs:


(i) paragraph 1 or 2 of Article 12 of the Chinese agreement;

(ii) a corresponding provision of another agreement; and


(b) another provision of the agreement expressly excludes particular royalties ( excluded royalties ) from the scope of the basic royalty provision;

section 128B of the Income Tax Assessment Act 1936 (which deals with liability for withholding tax) does not apply to the excluded royalties.

17A(5)  


Section 128B of the Income Tax Assessment Act 1936 (which deals with liability for withholding tax) does not apply to the payment of a royalty as defined in subsection 6(1) of that Act if:


(a) the royalty is paid to a person who is a resident of a Contracting State or territory (other than Australia) for the purposes of an agreement; and


(b) the agreement does not treat the amount paid as a royalty.

SECTION 17B   17B   INTEREST PAID BY A COMPANY TO A PERSON RESIDENT IN THE UNITED KINGDOM  
(Repealed by No 123 of 2003)

SECTION 18   SOURCE OF DIVIDENDS  

18(1)  


Where a company is not a resident of Australia but, for the purposes of a law of a country with which, or with the government of which, an agreement has been made (being a law which imposes foreign tax), is resident in that other country, a dividend paid by the company shall, for the purposes of the agreement, be deemed to be derived from a source in that country.

18(2)  


Subsection (1) does not limit the operation of a provision of an agreement by virtue of which a dividend is deemed to be derived from a source outside Australia.

SECTION 19   19   CERTAIN DIVIDENDS PAID TO UNITED KINGDOM RESIDENTS  
(Repealed by No 3 of 1968)

SECTION 19A   19A   CERTAIN FOREIGN CONTRACTORS DEEMED NOT TO BE TRADING THROUGH PERMANENT ESTABLISHMENTS IN AUSTRALIA  
(Repealed by No 57 of 1983)

SECTION 20   COLLECTION OF TAX DUE TO THE UNITED STATES OF AMERICA  

20(1)  


The purpose of this section is to enable the Government of Australia to give effect to its obligation under paragraph (5) of Article 25 of the United States convention (as amended) and accordingly the amounts of United States tax to which this section applies are amounts of United States tax the collection of which is necessary in order to ensure that the benefit of exemptions from United States tax, or of reductions in rates of United States tax, provided for by the convention is not received by a person not entitled to that benefit.

20(2)  


Where a person is liable to pay an amount of United States tax to which this section applies, there is payable by that person to the Commissioner as a debt due to the Queen on behalf of Australia an amount equivalent to that amount, and the amount so payable may be sued for and recovered in any court of competent jurisdiction by the Commissioner, a Second Commissioner or a Deputy Commissioner suing in his or her official name.

20(3)  


An amount payable to the Commissioner under the last preceding subsection may be collected by the Commissioner under section 218 of the Assessment Act and, for that purpose, a reference in that section to a taxpayer shall be read as a reference to the person by whom that amount is payable and a reference to an amount due by a taxpayer in respect of tax shall be read as a reference to the amount so payable.

20(4)  


The Commissioner, a Second Commissioner or a Deputy Commissioner may, by writing under his or her hand, certify-


(a) that, on a date specified in the certificate, a person specified in the certificate was liable to pay an amount of United States tax;


(b) that that amount was an amount of United States tax to which this section applies; and


(c) that an amount specified in the certificate is an amount equivalent to the amount of United States tax;

and such a certificate is, in all courts and for all purposes, prima facie evidence of the matters stated in the certificate and that the person specified in the certificate has, during the period from the date specified in the certificate until the date of the certificate, continued to be liable to pay the amount of United States tax.