International Tax Agreements Act 1953
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.
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