Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 4   Portuguese convention

Part 1   Main amendments

International Tax Agreements Act 1953

1   Subsection 3AAA(1)

Insert:

Portuguese convention means:

(a) the Convention between Australia and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and

(b) the protocol to that convention;

each done at Lisbon on 30 November 2023.

Note: The text of this convention and protocol could in 2026 be viewed on the Department's website (http://www.treasury.gov.au).