International Tax Agreements Amendment Act 2003 (123 of 2003)
Schedule 3 Miscellaneous
International Tax Agreements Act 1953
3 After subsection 3(2)
Insert:
(2A) After the commencement of this subsection, a reference in an agreement to income from shares, or to income from other rights participating in profits, does not include a reference to a return on a debt interest (as defined in Subdivision 974-B of the Income Tax Assessment Act 1997).
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