International Tax Agreements Amendment Act (No. 1) 2002 (Cth)

International Tax Agreements Amendment Act (No. 1) 2002

No. 59, 2002

An Act to amend the International Tax Agreements Act 1953, and for related purposes

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

Schedule 1—Agreement with Russia International Tax Agreements Act 1953

Schedule 2—Protocol to the Convention with the United States International Tax Agreements Act 1953

International Tax Agreements Amendment Act (No. 1) 2002

No. 59, 2002

An Act to amend the International Tax Agreements Act 1953, and for related purposes

[Assented to 3 July 2002]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the International Tax Agreements Amendment Act (No. 1) 2002.

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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

International Tax Agreements Act 1953

1 Subsection 3(1) Insert:

the Russian agreement means the Agreement between the Government of Australia and the Government of the Russian Federation 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 46.

2 After section 11ZJ Insert:

11ZK Agreement with Russia

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