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INTERNATIONAL TAX AGREEMENTS ACT 1953 - NOTES

No. 82, 1953

Compilation No. 35

Compilation date:                              21 October 2016

Includes amendments up to:            Act No. 64, 2016

Registered:                                         2 November 2016

 

 

 

 

 

 

 

 

 

This compilation includes a commenced amendment made by Act No. 61, 2016

About this compilation

This compilation

This is a compilation of the International Tax Agreements Act 1953 that shows the text of the law as amended and in force on 21 October 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Interpretation....................................................................................... 1

3AAA... Definitions--current agreements......................................................... 5

3AAB... Definitions--agreements for earlier periods...................................... 20

3AA...... Source of income from funds management activities........................ 25

3A......... Alienation of real property through interposed entities...................... 26

4............ Incorporation of Assessment Act...................................................... 27

4AA...... Incorporation of Fringe Benefits Tax Assessment Act..................... 27

4A......... Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc.                28

5............ Current agreements have the force of law......................................... 28

5A......... Earlier agreements continue to have the force of law......................... 31

6............ Convention with United States of America....................................... 31

6A......... Convention with Canada................................................................... 32

7............ Agreement with Singapore................................................................ 32

10A....... Convention with Italy........................................................................ 32

11.......... Earlier agreement with Germany....................................................... 33

11A....... Agreement with the Netherlands....................................................... 33

11C....... Agreement with Belgium.................................................................. 34

11D....... Agreement with the Philippines........................................................ 34

11E........ Earlier agreement with Switzerland................................................... 35

11F........ Agreement with Malaysia................................................................. 35

11FA..... First protocol with Malaysia............................................................. 36

11FB..... Second protocol with Malaysia......................................................... 36

11G....... Agreement with Sweden................................................................... 36

11H....... Agreement with Denmark................................................................. 37

11K....... Agreement with Ireland..................................................................... 37

11L........ Convention with Korea..................................................................... 38

11N....... Agreement with Malta....................................................................... 38

11Q....... Airline profits agreement with China................................................ 39

11R....... Agreement with Austria.................................................................... 39

11S........ Agreement with China...................................................................... 39

11ZA..... Agreement with Poland..................................................................... 40

11ZCA.. Exchange of Notes between Australia and Vietnam.......................... 40

11ZF..... Agreement with Taipei Economic and Cultural Office...................... 40

11ZI...... Argentine agreement......................................................................... 41

16.......... Rebates of excess tax on income included in assessable income....... 42

17A....... Withholding tax................................................................................. 42

18.......... Source of dividends.......................................................................... 43

20.......... Collection of tax due to the United States of America....................... 44

21.......... Regulations....................................................................................... 45

22.......... Application of this Act...................................................................... 45

23.......... Gathering and exchanging information............................................. 45

24.......... Relief from double taxation where profits adjusted........................... 46

Schedules                                                                                                                             48

Schedule 1--Taipei agreement                                                                       48

Endnotes                                                                                                                                    71

Endnote 1--About the endnotes                                                                            71

Endnote 2--Abbreviation key                                                                                73

Endnote 3--Legislation history                                                                             74

Endnote 4--Amendment history                                                                           85

 


 

 

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Income Tax (International Agreements) Act 1953

82, 1953

11 Dec 1953

11 Dec 1953

 

Income Tax (International Agreements) Act 1958

25, 1958

21 May 1958

21 May 1958

s. 5(2)

Income Tax (International Agreements) Act 1959

88, 1959

2 Dec 1959

2 Dec 1959

--

Income Tax (International Agreements) Act 1960

19, 1960

20 May 1960

17 June 1960

s. 5

Income Tax (International Agreements) Act (No. 2) 1960

29, 1960

26 May 1960

23 June 1960

--

Income Tax (International Agreements) Act 1963

71, 1963

31 Oct 1963

9 May 1963

--

Income Tax (International Agreements) Act 1964

112, 1964

23 Nov 1964

23 Nov 1964

s. 4

Income Tax (International Agreements) Act 1965

105, 1965

14 Dec 1965

14 Dec 1965

--

Income Tax (International Agreements) Act 1966

17, 1966

18 May 1966

14 Feb 1966

s. 4

Income Tax (International Agreements) Act 1967

39, 1967

25 May 1967

25 May 1967

s. 2(2)

Income Tax (International Agreements) Act (No. 2) 1967

86, 1967

8 Nov 1967

1 Jan 1968

s. 5

Income Tax (International Agreements) Act 1968

3, 1968

8 May 1968

8 May 1968

ss. 5(2) and 11

Income Tax (International Agreements) Act 1969

24, 1969

4 June 1969

4 June 1969

--

Income Tax (International Agreements) Act 1972

48, 1972

7 June 1972

7 June 1972

--

Income Tax (International Agreements) Act 1973

11, 1973

31 Mar 1973

31 Mar 1973

ss. 4(2), 6(2) and (3)

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

ss. 9(1) and 10

Income Tax (International Agreements) Act 1974

129, 1974

6 Dec 1974

6 Dec 1974

ss. 4(2), 5(2), (3) and 6(4)

Income Tax (International Agreements) Act 1975

119, 1975

11 Nov 1975

11 Nov 1975

s. 4

Income Tax (International Agreements) Amendment Act 1976

52, 1976

4 June 1976

4 June 1976

ss. 5(2), 6(2), 7(2) and (3)

Income Tax (International Agreements) Amendment Act (No. 2) 1976

55, 1976

4 June 1976

4 June 1976

--

Income Tax Laws Amendment (Royalties) Act 1976

143, 1976

6 Dec 1976

6 Dec 1976

ss. 8 and 9

Income Tax (International Agreements) Amendment Act 1977

134, 1977

10 Nov 1977

10 Nov 1977

--

Income Tax (Arrangements with the States) Act 1978

87, 1978

22 June 1978

22 June 1978

--

Income Tax (International Agreements) Amendment Act 1980

23, 1980

1 May 1980

1 May 1980

ss. 5(2)-(4), 6(2), (3) and 9

Income Tax (International Agreements) Amendment Act (No. 2) 1980

127, 1980

17 Sept 1980

17 Sept 1980

ss. 4(2), 5(2) and (3)

Income Tax (International Agreements) Amendment Act 1981

28, 1981

14 Apr 1981

14 Apr 1981

ss. 4(2), 5(2), 6(2), 7(2) and 8(2)

Income Tax Laws Amendment Act (No. 2) 1981

110, 1981

24 June 1981

24 June 1981

--

Income Tax (International Agreements) Amendment Act (No. 2) 1981

143, 1981

21 Oct 1981

21 Oct 1981

--

Income Tax Laws Amendment Act (No. 3) 1981

154, 1981

26 Oct 1981

26 Oct 1981

--

Income Tax Laws (Medicare Levy) Amendment Act 1983

51, 1983

1 Oct 1983

1 Oct 1983

s. 4(2) and (3)

Income Tax (International Agreements) Amendment Act 1983

57, 1983

7 Oct 1983

7 Oct 1983

ss. 5(2), 7(2), 8(2), 9(2)-(4), 10 (2)-(7), 11(2), 12(2) and (3)

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

ss. 1 and 2: Royal Assent
s. 319(1): 14 Feb 1983 (see s. 2(2))
Remainder: 14 Dec 1984

--

Income Tax (International Agreements) Amendment Act 1984

125, 1984

19 Oct 1984

19 Oct 1984

s. 3(2)

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

Part II (ss. 3-9): 1 Jan 1985
Part IV (ss. 12, 13), Part V (ss. 14, 15) and Part VI (ss. 16, 17): 1 July 1969
Remainder: Royal Assent

--

Taxation Laws Amendment Act (No. 4) 1985

173, 1985

16 Dec 1985

ss. 4, 5 (3), 13, 17 and 20-22: 22 May 1986 (see s. 2 and Gazette 1986, No. S225)
s. 5(1): 6 June 1985
s. 5(2): 1 Nov 1985
Remainder: Royal Assent

--

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

Part IV (ss. 31-41): 1 July 1986
Part V (ss. 42, 43): 28 Oct 1985
Remainder: Royal Assent

s. 29(2)

Taxation Laws Amendment (Foreign Tax Credits) Act 1986

51, 1986

24 June 1986

22 July 1986

s. 39

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

4 Nov 1986

--

Income Tax (International Agreements) Amendment Act (No. 2) 1989

165, 1989

19 Dec 1989

19 Dec 1989

s. 12
s. 13 (rep. by 121, 1990, s. 11)

as amended by

 

 

 

 

Taxation Laws Amendment (International Agreements) Act 1990

121, 1990

28 Dec 1990

(see 121, 1990 below)

--

Taxation Laws Amendment (International Agreements) Act 1990

121, 1990

28 Dec 1990

s. 8 and Part 3 (ss. 10-12): 19 Dec 1989 (see s. 2(2))
Remainder: Royal Assent

ss. 8(2) and (3)

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

8 Jan 1991

s. 64

Income Tax (International Agreements) Amendment Act 1991

96, 1991

26 June 1991

26 June 1991

--

Income Tax (International Agreements) Amendment Act (No. 2) 1991

214, 1991

24 Dec 1991

24 Dec 1991

--

Taxation Laws Amendment Act 1992

35, 1992

25 May 1992

25 May 1992

s. 78

Income Tax (International Agreements) Amendment Act 1992

139, 1992

23 Nov 1992

23 Nov 1992

s. 8

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

Part 3 (ss. 88-90): Royal Assent (a)

s. 90

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

Part 5 (ss. 117-120): Royal Assent (b)

ss. 118 and 120

Income Tax (International Agreements) Amendment Act 1995

22, 1995

29 Mar 1995

29 Mar 1995

s. 3 (item 14)

International Tax Agreements Amendment Act 1995

127, 1995

14 Nov 1995

14 Nov 1995

--

Taxation Laws Amendment (International Tax  Agreements) Act 1996

39, 1996

9 Oct 1996

9 Oct 1996

--

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

Schedule 3 (item 103): 1 July 1997

--

International Tax Agreements Amendment Act (No. 1) 1997

80, 1997

18 June 1997

18 June 1997

Sch. 1 (item 6)

Taxation Laws Amendment Act (No. 6) 1999

54, 1999

5 July 1999

Schedule 1 (items 34-36): 5 July 1999 (c)

Sch. 1 (item 36)

International Tax Agreements Amendment Act 1999

149, 1999

11 Nov 1999

Schedule 3 (items 2, 3): (d)
Schedule 4 (items 2, 3): (d)
Remainder: Royal Assent

--

International Tax Agreements Amendment Act (No. 1) 2000

100, 2000

6 July 2000

6 July 2000

--

Taxation Laws Amendment Act (No. 4) 2000

114, 2000

5 Sept 2000

Schedule 4 (items 43, 44): 1 July 1998
Remainder: Royal Assent

Sch. 1 (item 2)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Schedule 12 (items 30-35): (e)

--

International Tax Agreements Amendment Act (No. 1) 2002

59, 2002

3 July 2002

3 July 2002

Sch. 2 (item 5)

International Tax Agreements Amendment Act (No. 2) 2002

129, 2002

11 Dec 2002

Sch 3 (items 4, 5): 3 July 2002 (s 2(1) item 5)
Sch 3 (item 6): 6 July 2000 (s 2(1) item 6)

Sch 3 (item 5)

International Tax Agreements Amendment Act 2003

123, 2003

5 Dec 2003

5 Dec 2003

--

New International Tax Arrangements (Managed Funds and Other Measures) Act 2005

21, 2005

21 Mar 2005

21 Mar 2005

Sch. 2 (item 2)

Offshore Petroleum (Repeals and Consequential Amendments) Act 2006

17, 2006

29 Mar 2006

Schedule 2 (item 43): 1 July 2008 (see s. 2(1) and F2008L02273)

--

International Tax Agreements Amendment Act (No. 1) 2006

100, 2006

14 Sept 2006

14 Sept 2006

Sch. 2 (item 7)

International Tax Agreements Amendment Act (No. 1) 2007

136, 2007

3 Sept 2007

3 Sept 2007

--

Tax Laws Amendment (2007 Measures No. 4) Act 2007

143, 2007

24 Sept 2007

Schedule 1 (items 206-211, 222, 224-226): Royal Assent

Sch. 1 (items 222, 224-226)

International Tax Agreements Amendment Act (No. 2) 2007

146, 2007

24 Sept 2007

24 Sept 2007

--

Statute Law Revision Act 2008

73, 2008

3 July 2008

Schedule 4 (items 360-365): 4 July 2008

--

International Tax Agreements Amendment Act (No. 1) 2008

102, 2008

3 Oct 2008

3 Oct 2008

--

International Tax Agreements Act (No. 2) 2008

111, 2008

31 Oct 2008

31 Oct 2008

--

Offshore Petroleum Amendment (Greenhouse Gas Storage) Act 2008

117, 2008

21 Nov 2008

Schedule 3 (item 16): 22 Nov 2008

--

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Schedule 5 (item 342): Royal Assent

--

International Tax Agreements Amendment Act (No. 1) 2009

105, 2009

8 Oct 2009

8 Oct 2009

--

Statute Law Revision Act 2010

8, 2010

1 Mar 2010

Schedule 1 (item 35): Royal Assent

--

International Tax Agreements Amendment Act (No. 1) 2010

13, 2010

11 Mar 2010

Schedule 1 (items 3-20): Royal Assent

--

International Tax Agreements Amendment Act (No. 2) 2010

115, 2010

9 Nov 2010

9 Nov 2010

--

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Schedule 2 (items 56-58): 17 Dec 2010

--

International Tax Agreements Amendment Act (No. 1) 2011

45, 2011

27 June 2011

27 June 2011 (s 2(1) items 1-3)

Sch 1 (items 70-72)

International Tax Agreements Amendment Act 2013

14, 2013

27 Mar 2013

27 Mar 2013

--

International Tax Agreements Amendment Act 2014

105, 2014

24 Sept 2014

24 Sept 2014 (s 2)

--

Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016

53, 2016

5 May 2016

Sch 5 (items 71, 72, 75) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4))

Sch 5 (item 75), Sch 8 (item 1)

Statute Update Act 2016

61, 2016

23 Sept 2016

Sch 3 (item 28): 21 Oct 2016 (s 2(1) item 1)

--

International Tax Agreements Amendment Act 2016

64, 2016

20 Oct 2016

Sch 1 (items 1-9): 20 Oct 2016 (s 2(1) item 1)

--

 

(a)             The International Tax Agreements Act 1953 was amended by Part 3 (sections 88-90) only of the Taxation Laws Amendment Act (No. 5) 1992, subsection 2(1) of which provides as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(b)             The International Tax Agreements Act 1953 was amended by Part 5 (sections 117-120) only of the Taxation Laws Amendment Act (No. 3) 1993, subsection 2(1) of which provides as follows:

                   (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(c)              The International Tax Agreements Act 1953 was amended by Schedule 1 (items 34 and 35) only of the Taxation Laws Amendment Act (No. 6) 1999, subsection 2(1) of which provides as follows:

                   (1)  Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

(d)             Sections 2(2) and (3) of the International Tax Agreements Amendment Act 1999 provide as follows:

                   (2)  Items 2 and 3 of Schedule 3 commence immediately after the commencement of Schedule 1.

                   (3)  Items 2 and 3 of Schedule 4 commence immediately after the commencement of item 2 of Schedule 3.

(e)              Subsection 2(1) (items 36-39) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:

                   (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

36.  Schedule 12, item 30

Immediately after the commencement of section 38 of the Taxation Laws Amendment Act (No. 3) 1986

4 November 1986

37.  Schedule 12, item 31

Immediately after the commencement of section 10 to the Income Tax (International Agreements) Amendment Act (No. 2) 1989

19 December 1989

38.  Schedule 12, item 32

Immediately after the commencement of section 4 of the Income Tax (International Agreements) Amendment Act 1991

26 June 1991

39.  Schedule 12, items 33, 34 and 35

Immediately after the commencement of section 7 of the Income Tax (International Agreements) Amendment Act 1992

23 November 1992

 

Endnote 4--Amendment history

 

Provision affected

How affected

Title....................................

am. No. 22, 1995; No. 45, 2011

s. 1......................................

am. No. 22, 1995

s. 3......................................

am. No. 25, 1958; No. 29, 1960; No. 105, 1965; No. 3, 1968; No. 24, 1969; No. 11, 1973; No. 129, 1974; Nos. 52, 55 and 143, 1976; No. 134, 1977; Nos. 23 and 127, 1980; Nos. 28, 143 and 154, 1981; Nos. 51 and 57, 1983; No. 125, 1984; Nos. 168 and 173, 1985; Nos. 46, 51 and 112, 1986; No. 165, 1989; No. 121, 1990; Nos. 5, 96 and 214, 1991; No. 139, 1992; Nos. 22 and 127, 1995; No. 39, 1996; Nos. 39 and 80, 1997; Nos. 54 and 149, 1999; No. 100, 2000; Nos. 59 and 129, 2002; No. 123, 2003; Nos. 17 and 100, 2006; Nos. 136, 143 and 146, 2007; Nos. 102, 111 and 117, 2008; No. 105, 2009; Nos. 8, 13 and 115, 2010; No. 45, 2011; No 105, 2014; No 53, 2016

s. 3AAA..............................

ad. No. 45, 2011

 

am. No. 45, 2011; No. 14, 2013; No 105, 2014; No 64, 2016

s. 3AAB..............................

ad. No. 45, 2011

 

am No 105, 2014; No 64, 2016

s. 3AA................................

ad. No. 21, 2005

 

am. No. 45, 2011

s. 3A...................................

ad. No. 114, 2000

s. 4......................................

am. No. 3, 1968; No. 129, 1974; Nos. 28 and 110, 1981; No. 143, 2007; No. 45, 2011

Note to s. 4(1).....................

ad. No. 145, 2010

s. 4AA................................

ad. No. 22, 1995

s. 4A...................................

ad. No. 165, 1989

s. 5......................................

rs. No. 3, 1968

 

am. No. 129, 1974; No. 28, 1981

 

rs. No. 123, 2003; No. 45, 2011

 

am. No. 45, 2011; No. 14, 2013; No 105, 2014; No 64, 2016

s. 5A...................................

ad. No. 23, 1980

 

am. No. 165, 1989

 

rs. No. 123, 2003; No. 45, 2011

Note to s 5A........................

ad No 105, 2014

s. 6......................................

am. No. 216, 1973

 

rs. No. 57, 1983

 

am. No. 165, 1989; No. 129, 2002; No. 45, 2011

s. 6AA................................

ad. No. 59, 2002

 

rep. No. 45, 2011

s. 6A...................................

ad. No. 25, 1958

 

am. No. 129, 1974

 

rs. No. 127, 1980

 

am. No. 28, 1981; No. 165, 1989; No. 129, 2002; No. 45, 2011

s. 6AB.................................

ad. No. 129, 2002

 

rep. No. 45, 2011

s. 6B...................................

ad. No. 29, 1960

 

rs. No. 11, 1973

 

am. No. 129, 1974; No. 28, 1981; No. 22, 1995

 

rs. No. 13, 2010

 

rep. No. 45, 2011

s. 6C...................................

ad. No. 100, 2006

 

rs. No. 13, 2010

 

rep. No. 45, 2011

s. 7......................................

rep. No. 19, 1960

 

ad. No. 24, 1969

 

am. No. 129, 1974; No. 28, 1981; No. 57, 1983; No. 165, 1989; No. 45, 2011

Heading to s. 7A.................

am. No. 115, 2010

 

rep. No. 45, 2011

s. 7A...................................

ad. No. 165, 1989

 

am. No. 115, 2010

 

rep. No. 45, 2011

s. 7B...................................

ad. No. 115, 2010

 

rep. No. 45, 2011

s. 8......................................

rep. No. 19, 1960

 

ad. No. 24, 1969

 

am. No. 129, 1974; No. 165, 1989

 

rs. No. 102, 2008

 

rep. No. 45, 2011

s. 9......................................

rep. No. 19, 1960

 

ad. No. 24, 1969

 

am. No. 129, 1974; No. 52, 1976; No. 165, 1989

 

rs. No. 136, 2007

 

rep. No. 45, 2011

s. 9A...................................

ad. No. 52, 1976

 

am. No. 28, 1981; No. 165, 1989

 

rs. No. 136, 2007

 

rep. No. 45, 2011

s. 9B...................................

ad. No. 165, 1989

 

rep. No. 136, 2007

s. 10....................................

rep. No. 19, 1960

 

ad. No. 11, 1973

 

am. No. 129, 1974; No. 57, 1983; No. 165, 1989

 

rep. No. 45, 2011

s. 10A.................................

ad. No. 57, 1983

 

am. No. 165, 1989; No. 45, 2011

s. 11....................................

rep. No. 19, 1960

 

ad. No. 129, 1974

 

am. No. 165, 1989; No 45, 2011; No 64, 2016

Heading to s. 11A...............

am. No. 45, 2011

s. 11A.................................

ad. No. 52, 1976

 

am. No. 165, 1989; No. 45, 2011

s. 11AA..............................

ad. No. 112, 1986

 

am. No. 165, 1989

 

rep. No. 45, 2011

Heading to s. 11B................

am. No. 129, 2002

 

rep. No. 45, 2011

s. 11B.................................

ad. No. 134, 1977

 

am. No. 165, 1989; No. 129, 2002

 

rep. No. 45, 2011

Heading to s. 11C................

am. No. 45, 2011

s. 11C.................................

ad. No. 134, 1977

 

am. No. 165, 1989; No. 45, 2011

Heading to s. 11CA.............

am. No. 13, 2010

 

rep. No. 45, 2011

s. 11CA...............................

ad. No. 125, 1984

 

am. No. 165, 1989; No. 13, 2010

 

rep. No. 45, 2011

s. 11CB...............................

ad. No. 13, 2010

 

rep. No. 45, 2011

Heading to s. 11D...............

am. No. 45, 2011

s. 11D.................................

ad. No. 23, 1980

 

am. No. 28, 1981; No. 165, 1989; No. 45, 2011

Heading to s. 11E................

am. No. 45, 2011; No 105, 2014

s. 11E.................................

ad. No. 23, 1980

 

am. No. 165, 1989; No. 45, 2011; No 105, 2014

s. 11F..................................

ad. No. 28, 1981

 

am. No. 57, 1983; No. 165, 1989; No. 45, 2011

Heading to s. 11FA.............

am. No. 129, 2002

s. 11FA...............................

ad. No. 149, 1999

 

am. No. 129, 2002; No. 143, 2007; No. 45, 2011

s. 11FB...............................

ad. No. 129, 2002

 

am. No. 143, 2007; No. 45, 2011

s. 11G.................................

ad. No. 28, 1981

 

am. No. 165, 1989; No. 45, 2011

Heading to s. 11H...............

am. No. 45, 2011

s. 11H.................................

ad. No. 143, 1981

 

am. No. 165, 1989

s. 11J..................................

ad. No. 57, 1983

 

am. No. 165, 1989

 

rep. No. 139, 1992

s. 11K.................................

ad. No. 57, 1983

 

am. No. 165, 1989; No. 45, 2011

Heading to s. 11L................

am. No. 45, 2011

s. 11L.................................

ad. No. 57, 1983

 

am. No. 165, 1989; No. 45, 2011

s. 11M................................

ad. No. 57, 1983

 

am. No. 165, 1989

 

rs. No. 136, 2007

 

rep. No. 45, 2011

s. 11MA..............................

ad. No. 136, 2007

 

rep. No. 45, 2011

s. 11N.................................

ad. No. 125, 1984

 

am. No. 165, 1989; No. 45, 2011

s. 11P..................................

ad. No. 168, 1985

 

am. No. 165, 1989

 

rs. No. 146, 2007

 

rep. No. 45, 2011

s. 11PA...............................

ad. No. 100, 2000

 

rs. No. 146, 2007

 

rep. No. 45, 2011

Heading to s. 11Q...............

am. No. 45, 2011

s. 11Q.................................

ad. No. 46, 1986

 

am. No. 165, 1989; No. 45, 2011

Heading to s. 11R................

am. No. 45, 2011

s. 11R.................................

ad. No. 112, 1986

 

am. No. 165, 1989; No. 45, 2011

Heading to s. 11S................

am. No. 45, 2011

s. 11S..................................

am. No. 165, 1989 (as rep. by No. 121, 1990)

 

ad. No. 121, 1990

 

am. No. 45, 2011

ss. 11T, 11U.......................

ad. No. 165, 1989

 

rep. No. 45, 2011

ss. 11V, 11W......................

ad. No. 121, 1990

 

rep. No. 45, 2011

ss. 11X, 11Y.......................

ad. No. 96, 1991

 

rep. No. 45, 2011

s. 11Z.................................

ad. No. 214, 1991

 

rep. No. 45, 2011

Heading to s. 11ZA.............

am. No. 45, 2011

s. 11ZA...............................

ad. No. 214, 1991

 

am. No. 45, 2011

ss. 11ZB, 11ZC...................

ad. No. 139, 1992

 

rep. No. 45, 2011

Heading to s. 11ZCA...........

am. No. 45, 2011

s. 11ZCA............................

ad. No. 80, 1997

 

am. No. 45, 2011

s. 11ZD...............................

ad. No. 139, 1992

 

rep. No. 45, 2011

s. 11ZE...............................

ad. No. 127, 1995

 

rep. No. 45, 2011

s. 11ZF...............................

ad. No. 39, 1996

 

am. No. 45, 2011

s. 11ZG...............................

ad. No. 149, 1999

 

rep. No. 45, 2011

s. 11ZGA............................

ad. No. 111, 2008

 

rep. No. 45, 2011

s. 11ZH...............................

ad. No. 149, 1999

 

rep. No. 45, 2011

s. 11ZI................................

ad. No. 149, 1999

 

am. No. 45, 2011

s. 11ZJ................................

ad. No. 100, 2000

 

rep. No. 45, 2011

s. 11ZK...............................

ad. No. 59, 2002

 

rep. No. 45, 2011

s. 11ZL...............................

ad. No. 123, 2003

 

rep. No. 45, 2011

ss. 11ZM, 11ZN.................

ad. No. 105, 2009

 

rep. No. 45, 2011

s. 11ZO...............................

ad. No. 13, 2010

 

rep. No. 45, 2011

s. 12....................................

rs. No. 3, 1968

 

am. No. 24, 1969; No. 11, 1973; No. 129, 1974; No. 52, 1976; No. 134, 1977; Nos. 23 and 127, 1980; Nos. 28 and 143, 1981; No. 57, 1983; No. 125, 1984; No. 168, 1985

 

rep. No. 51, 1986

s. 13....................................

rs. No. 3, 1968

 

am. No. 129, 1974; No. 23, 1980; No. 28, 1981

 

rep. No. 51, 1986

s. 14....................................

rs. No. 19, 1960; No. 3, 1968

 

rep. No. 51, 1986

s. 15....................................

rep. No. 19, 1960

 

ad. No. 3, 1968

 

am. No. 48, 1972; No. 129, 1974; No. 119, 1975; No. 55, 1976; No. 87, 1978; Nos. 28 and 154, 1981; No. 51, 1983; No. 173, 1985

 

rep. No. 51, 1986

s. 16....................................

am. No. 25, 1958; No. 88, 1959; No. 19, 1960; No. 112, 1964; No. 17, 1966; No. 86, 1967

 

rs. No. 3, 1968

 

am. No. 129, 1974; No. 28, 1981; No. 73, 2008; No. 88, 2009

s. 17....................................

am. No. 88, 1959

 

rep. No. 3, 1968

s. 17A.................................

ad. No. 88, 1959

 

am. No. 86, 1967; No. 154, 1981; No. 173, 1985; No. 224, 1992; No. 59, 2002; No. 45, 2011; No 53, 2016

s. 17B.................................

ad. No. 3, 1968

 

am. No. 129, 1974; No. 28, 1981

 

rep. No. 123, 2003

s. 18....................................

am. No. 28, 1981; No. 125, 1984

s. 19....................................

rep. No. 3, 1968

s. 19A.................................

ad. No. 71, 1963

 

am. No. 39, 1967; No. 129, 1974

 

rep. No. 57, 1983

s. 20....................................

am. No. 3, 1968; No. 129, 1974; No. 57, 1983; No. 123, 1984; No. 73, 2008; No. 45, 2011; No 61, 2016

s. 21....................................

am. No. 129, 1974; No. 45, 2011

s. 22....................................

am. No. 129, 1974

s. 23....................................

ad. No. 100, 2006

 

am. No. 145, 2010

s. 24....................................

ad. No. 143, 2007

 

am. No. 45, 2011; No 64, 2016

Note to s. 24(1)...................

am. No. 45, 2011

Heading to The Schedules...

rep. No. 52, 1976

Heading to Schedules..........

ad. No. 52, 1976

Heading to First...................
Schedule

rep. No. 52, 1976

Heading to Schedule 1.........

ad. No. 52, 1976

 

rs. No. 123, 2003

 

rep. No. 45, 2011

First Schedule.....................

rs. No. 3, 1968

Schedule 1..........................

rs. No. 123, 2003

 

rep. No. 45, 2011

Schedule 1A........................

ad. No. 23, 1980

 

rep. No. 123, 2003

Heading to Second..............
Schedule

rep. No. 52, 1976

Heading to Schedule 2.........

ad. No. 52, 1976

 

rep. No. 45, 2011

Schedule 2..........................

rs. No. 57, 1983

 

am. No. 100, 2000

 

rep. No. 45, 2011

Schedule 2A........................

ad. No. 59, 2002

 

rep. No. 45, 2011

Heading to Third.................
Schedule

rep. No. 52, 1976

Heading to Schedule 3.........

ad. No. 52, 1976

 

rep. No. 45, 2011

Third Schedule....................

ad. No. 25, 1958

Schedule 3..........................

rs. No. 127, 1980

 

rep. No. 45, 2011

Schedule 3A........................

ad. No. 129, 2002

 

rep. No. 45, 2011

Heading to Fourth...............
Schedule

rep. No. 52, 1976

Heading to Schedule 4.........

ad. No. 52, 1976

 

rs. No. 13, 2010

 

rep. No. 45, 2011

Fourth Schedule..................

ad. No. 29, 1960

 

rs. No. 11, 1973

Schedule 4..........................

rs. No. 22, 1995; No. 13, 2010

 

rep. No. 45, 2011

Schedule 4A........................

ad. No. 100, 2006

 

rep. No. 13, 2010

Heading to Fifth..................
Schedule

rep. No. 52, 1976

Heading to Schedule 5.........

ad. No. 52, 1976

 

rep. No. 45, 2011

Fifth Schedule.....................

ad. No. 24, 1969

Schedule 5..........................

rep. No. 45, 2011

Schedule 5A........................

ad. No. 165, 1989

 

rep. No. 45, 2011

Schedule 5B........................

ad. No. 115, 2010

 

rep. No. 45, 2011

Heading to Sixth..................
Schedule

rep. No. 52, 1976

Heading to Schedule 6.........

ad. No. 52, 1976

 

rs. No. 102, 2008

 

rep. No. 45, 2011

Sixth Schedule....................

ad. No. 24, 1969

Schedule 6..........................

rs. No. 102, 2008

 

rep. No. 45, 2011

Heading to Seventh.............
Schedule

rep. No. 52, 1976

Heading to Schedule 7.........

ad. No. 52, 1976

 

rep. No. 136, 2007

Seventh Schedule................

ad. No. 24, 1969

Schedule 7..........................

rep. No. 136, 2007

Heading to Eighth................
Schedule

rep. No. 52, 1976

Heading to Schedule 8.........

ad. No. 52, 1976

 

rep. No. 45, 2011

Eighth Schedule..................

ad. No. 11, 1973

Schedule 8..........................

rep. No. 45, 2011

Heading to Ninth.................
Schedule

rep. No. 52, 1976

Heading to Schedule 9.........

ad. No. 52, 1976

 

rep. No. 45, 2011

Ninth Schedule....................

ad. No. 129, 1974

Schedule 9..........................

rep. No. 45, 2011

Schedule 10........................

ad. No. 52, 1976

 

rep. No. 45, 2011

Schedule 10A......................

ad. No. 112, 1986

 

rep. No. 45, 2011

Schedule 11........................

ad. No. 52, 1976

 

rs. No. 136, 2007

 

rep. No. 45, 2011

Schedule 11A......................

ad. No. 165, 1989

 

rep. No. 136, 2007

Schedules 12, 13.................

ad. No. 134, 1977

 

rep. No. 45, 2011

Schedule 13A......................

ad. No. 125, 1984

 

rep. No. 45, 2011

Schedule 13B......................

ad. No. 13, 2010

 

rep. No. 45, 2011

Schedules 14, 15.................

ad. No. 23, 1980

 

rep. No. 45, 2011

Schedule 16........................

ad. No. 28, 1981

 

rep. No. 45, 2011

Schedule 16A......................

ad. No. 149, 1999

 

rep. No. 45, 2011

Schedule 16B......................

ad. No. 129, 2002

 

rep. No. 45, 2011

Schedule 17........................

ad. No. 28, 1981

 

rep. No. 45, 2011

Schedule 18........................

ad. No. 143, 1981

 

rep. No. 45, 2011

Schedule 19........................

ad. No. 57, 1983

 

rep. No. 139, 1992

Schedules 20-22.................

ad. No. 57, 1983

 

rep. No. 45, 2011

Schedule 23........................

ad. No. 57, 1983

 

rs. No. 136, 2007

 

rep. No. 45, 2011

Schedule 24........................

ad. No. 125, 1984

 

rep. No. 45, 2011

Schedule 25........................

ad. No. 168, 1985

 

rs. No. 146, 2007

 

rep. No. 45, 2011

Schedule 25A......................

ad. No. 100, 2000

 

rep. No. 146, 2007

Schedule 26........................

ad. No. 46, 1986

 

rep. No. 45, 2011

Schedule 27........................

ad. No. 112, 1986

 

am. No. 57, 2002

 

rep. No. 45, 2011

Schedule 28........................

ad. No. 121, 1990

 

rep. No. 45, 2011

Schedule 29........................

ad. No. 165, 1989

 

am. No. 121, 1990; No. 57, 2002

 

rep. No. 45, 2011

Schedule 30........................

ad. No. 165, 1989

 

rep. No. 45, 2011

Schedule 31........................

ad. No. 121, 1990

 

rep. No. 45, 2011

Schedule 32........................

ad. No. 121, 1990

 

am. No. 35, 1992

 

rep. No. 45, 2011

Schedule 33........................

ad. No. 96, 1991

 

rep. No. 45, 2011

Schedule 34........................

ad. No. 96, 1991

 

am. No. 57, 2002

 

rep. No. 45, 2011

Schedules 35, 36.................

ad. No. 214, 1991

 

rep. No. 45, 2011

Schedule 37........................

ad. No. 139, 1992

 

am. No. 57, 2002

 

rep. No. 45, 2011

Schedule 38........................

ad. No. 139, 1992

 

am. No. 118, 1993; No. 80, 1997; No. 129, 2002

 

rep. No. 45, 2011

Schedule 38A......................

ad. No. 80, 1997

 

rep. No. 45, 2011

Schedule 39........................

ad. No. 139, 1992

 

am. No. 57, 2002

 

rep. No. 45, 2011

Schedule 40........................

ad. No. 127, 1995

 

rep. No. 45, 2011

Schedule 41........................
Renumbered Schedule 1......

ad. No. 39, 1996
No. 45, 2011

Schedule 42........................

ad. No. 149, 1999

 

rep. No. 45, 2011

Schedule 42A......................

ad. No. 111, 2008

 

rep. No. 45, 2011

Schedules 43, 44.................

ad. No. 149, 1999

 

rep. No. 45, 2011

Schedule 45........................

ad. No. 100, 2000

 

am. No. 129, 2002

 

rep. No. 45, 2011

Schedule 46........................

ad. No. 59, 2002

 

rep. No. 45, 2011

Schedule 47........................

ad. No. 123, 2003

 

rep. No. 45, 2011

Schedules 48, 49.................

ad. No. 105, 2009

 

rep. No. 45, 2011

Schedule 50........................

ad. No. 13, 2010

 

rep. No. 45, 2011

 


 



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