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INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 3AAB

Definitions--agreements for earlier periods

             (1)  In this Act:

Canadian 1957 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Mont Tremblant on 1 October 1957.

Note:          The text of this agreement is set out in Australian Treaty Series 1958 No. 12 ([1958] ATS 12).

Finnish 1984 agreement means:

                     (a)  the Agreement between Australia and Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

                     (b)  the protocol to that agreement;

each done at Canberra on 12 September 1984.

Note:          The text of this agreement and protocol is set out in Australian Treaty Series 1986 No. 6 ([1986] ATS 6).

Finnish 1997 protocol means the protocol, done at Canberra on 5 November 1997, amending the Finnish 1984 agreement.

Note:          The text of this protocol is set out in Australian Treaty Series 2000 No. 24 ([2000] ATS 24).

French 1969 airline profits agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the French Republic for the avoidance of double taxation of income derived from international air transport, done at Canberra on 27 March 1969.

Note:          The text of this agreement is set out in Australian Treaty Series 1970 No. 13 ([1970] ATS 13).

French 1976 agreement means the Agreement between the Government of Australia and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 13 April 1976.

Note 1:       The text of this agreement is set out in Australian Treaty Series 1977 No. 21 ([1977] ATS 21).

Note 2:       Subsection (2) applies to this agreement.

French 1989 protocol means the protocol, done at Paris on 19 June 1989, amending the French 1976 agreement.

Note:          The text of this protocol is set out in Australian Treaty Series 1990 No. 26 ([1990] ATS 26).

German 1972 agreement means:

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

                     (b)  the protocol to that agreement;

each done at Melbourne on 24 November 1972.

Note 1:       The text of this agreement and protocol is set out in Australian Treaty Series 1975 No. 8 ([1975] ATS 8).

Note 2:       Section 11 continues to give this agreement and protocol the force of law in respect of certain income.

Japanese 1969 agreement means:

                     (a)  the Agreement between the Commonwealth of Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and

                     (b)  the protocol to that agreement;

each done at Canberra on 20 March 1969.

Note 1:       The text of this agreement and protocol is set out in Australian Treaty Series 1970 No. 9 ([1970] ATS 9).

Note 2:       Subsections (2) and (3) apply to this agreement and protocol.

New Zealand 1960 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 12 May 1960.

Note:          The text of this agreement is set out in Australian Treaty Series 1960 No. 6 ([1960] ATS 6).

New Zealand 1972 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Melbourne on 8 November 1972.

Note:          The text of this agreement is set out in Australian Treaty Series 1973 No. 11 ([1973] ATS 11).

New Zealand 1995 agreement means the Agreement between the Government of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Melbourne on 27 January 1995.

Note:          The text of this agreement is set out in Australian Treaty Series 1997 No. 23 ([1997] ATS 23).

New Zealand 2005 protocol means the protocol, done at Melbourne on 15 November 2005, amending the New Zealand 1995 agreement.

Note:          The text of this protocol is set out in Australian Treaty Series 2007 No. 5 ([2007] ATS 5).

Norwegian 1982 convention means:

                     (a)  the Convention between Australia and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; and

                     (b)  the protocol to that convention;

each done at Canberra on 6 May 1982.

Note:          The text of this convention and protocol is set out in Australian Treaty Series 1983 No. 19 ([1983] ATS 19).

Swiss 1980 agreement means:

                     (a)  the Agreement between Australia and Switzerland for the avoidance of double taxation with respect to taxes on income; and

                     (b)  the protocol to that agreement;

each done at Canberra on 28 February 1980.

Note 1:       The text of this agreement and protocol is set out in Australian Treaty Series 1981 No. 5 ([1981] ATS 5).

Note 2:       Section 11E continues to give this agreement and protocol the force of law in respect of certain income.

United Kingdom 1946 agreement means the Agreement between the Government of Australia and the Government of the United Kingdom for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at London on 29 October 1946.

Note:          The text of this agreement is set out in Australian Treaty Series 1947 No. 18 ([1947] ATS 18).

United Kingdom 1967 agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, done at Canberra on 7 December 1967.

Note:          The text of this agreement is set out in Australian Treaty Series 1968 No. 9 ([1968] ATS 9).

United Kingdom 1980 protocol means the protocol, done at Canberra on 29 January 1980, amending the United Kingdom 1967 agreement.

Note:          The text of this protocol is set out in Australian Treaty Series 1980 No. 22 ([1980] ATS 22).

United States 1953 convention means the Convention between the Government of the Commonwealth of Australia and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Washington on 14 May 1953.

Note:          The text of this convention is set out in Australian Treaty Series 1953 No. 4 ([1953] ATS 4).

             (2)  For the purposes of this Act, when construing the English language texts of the French 1976 agreement and the Japanese 1969 agreement:

                     (a)  words in the singular include the plural; and

                     (b)  words in the plural include the singular;

unless the contrary intention appears.

             (3)  For the purposes of this Act, a reference in the Japanese 1969 agreement to an area adjacent to Australia as specified in the Second Schedule to the Petroleum (Submerged Lands) Act 1967-1968 includes a reference to an area adjacent to Australia as specified in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 .



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