International Tax Agreements Act 1953
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.
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