Commonwealth Consolidated Acts

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INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11R

Agreement with Austria

                   Subject to this Act, on and after the date of entry into force of the Austrian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law:

                     (a)  in relation to withholding tax--in respect of dividends or interest derived on or after 1 January in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective; and

                     (b)  in relation to tax other than withholding tax--in respect of income of any year of income commencing on or after 1 July in the calendar year next following that in which the agreement enters into force and in relation to which the agreement remains effective.



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