International Tax Agreements Act 1953
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.
Hide history note
View history noteS 11F(2) amended by No 45 of 2011, s 3 and Sch 2 items 15 and 16, by inserting " and " at the end of para (b) and inserting para (c), effective 27 June 2011.
S 11F(2) inserted by No 45 of 2011, s 3 and Sch 1 item 28, effective 27 June 2011. For transitional provisions see note under s 3(1) .
Former s 11F(2) omitted by No 165 of 1989.
11F(3)
(Omitted by No 165 of 1989)
11F(4)
(Repealed by No 45 of 2011)
S 11F(4) repealed by No 45 of 2011, s 3 and Sch 1 item 29, effective 27 June 2011. For transitional provisions see note under s 3(1) . S 11F(4) formerly read:
11F(4)
The provisions of the Malaysian agreement shall not have the effect of subjecting to Australian tax interest or royalties paid by a resident of Australia to a resident of Malaysia that, but for that agreement, would not be subject to Australian tax.
11F(5)
(Omitted by No 165 of 1989)
S 11F amended by No 57 of 1983 and inserted by No 28 of 1981.
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