International Tax Agreements Act 1953

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.

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History

S 11A amended by No 45 of 2011, s 3 and Sch 1 items 20 to 22, by repealing s 11A(1), omitting " (3) " from s 11A(3), and inserting " (as amended by the Netherlands protocol (No. 2)) " in s 11A(3), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11A formerly read:

SECTION 11A AGREEMENT WITH THE KINGDOM OF THE NETHERLANDS
11A(1)
Subject to this Act, on and after the date of entry into force of the Netherlands 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 1975 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 1975 and of a subsequent year of income in relation to which the agreement remains effective.

11A(2)
(Omitted by No 165 of 1989)

11A(3)
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 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.

S 11A inserted by No 52 of 1976.

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