International Tax Agreements Amendment Act (No. 1) 2000 (Cth)

International Tax Agreements Amendment Act (No. 1) 2000

No. 100, 2000

International Tax Agreements Amendment Act (No. 1) 2000

No. 100, 2000

An Act to amend the International Tax Agreements Act 1953

Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s)..................................

Schedule 1—Agreement with Romania International Tax Agreements Act 1953

Schedule 2—Amending protocol to the agreement with Finland International Tax Agreements Act 1953

Schedule 3—Minor technical amendment International Tax Agreements Act 1953

International Tax Agreements Amendment Act (No. 1) 2000

No. 100, 2000

An Act to amend the International Tax Agreements Act 1953

[Assented to 6 July 2000]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the International Tax Agreements Amendment Act (No. 1) 2000.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Agreement with Romania

International Tax Agreements Act 1953

1 Subsection 3(1) Insert:

the Romanian agreement means the Agreement between Australia and Romania for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the protocol to that agreement, being the agreement and protocol a copy of each of which in the English language is set out in Schedule 45.

2 After section 11ZI Insert:

11ZJ Agreement with Romania

Subject to this Act, on and after the date of entry into force of the Romanian agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.