INTERNATIONAL TAX AGREEMENTS ACT 1953

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.


 

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