International Tax Agreements Act 1953
The existing taxes to which this Agreement shall apply are:
(a) in the territory in which the taxation law administered by the Australian Taxation Office is applied:
the income tax, and the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under that law;
(b) in the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied:
the profit seeking enterprise income tax and the individual consolidated income tax, imposed under that law. 2.
This Agreement shall apply also to any identical or substantially similar taxes on income, profits or gains which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities will notify each other as soon as practicable of any substantial changes which have been made in the taxation laws of their respective territories.
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