International Tax Agreements Amendment Act 2016 (64 of 2016)

Schedule 1   Amendments

Part 1   Agreement with Germany

International Tax Agreements Act 1953

1   Subsection 3AAA(1) (definition of German agreement)

Repeal the definition, substitute:

German agreement means:

(a) the Agreement between Australia and the Federal Republic of Germany for the elimination of double taxation with respect to taxes on income and on capital and the prevention of fiscal evasion and avoidance; and

(b) the protocol to that agreement;

each done at Berlin on 12 November 2015.

Note: In 2016, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).


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