Federal Register of Legislation
International Tax Agreements Amendment Act 2003
No. 123, 2003
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—The 2003 United Kingdom convention International Tax Agreements Act 1953
Schedule 2—The Mexican agreement International Tax Agreements Act 1953
Schedule 3—Miscellaneous Income Tax Assessment Act 1936 International Tax Agreements Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983
International Tax Agreements Amendment Act 2003
No. 123, 2003
An Act to amend the International Tax Agreements Act 1953, and for related purposes
[Assented to 5 December 2003]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the International Tax Agreements Amendment Act 2003.
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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—The 2003 United Kingdom convention
International Tax Agreements Act 1953
1 Subsection 3(1) (paragraph (b) of the definition of agreement) Repeal the paragraph, substitute: (b) the 1946 United Kingdom agreement; (ba) the 1967 United Kingdom agreement; (bb) the 1967 United Kingdom agreement as amended by the 1980 Protocol to the 1967 United Kingdom agreement;
2 Subsection 3(1) (definition of the previous United Kingdom agreement) Repeal the definition.
3 Subsection 3(1) (definition of the United Kingdom) Repeal the definition.
4 Subsection 3(1) (definition of the United Kingdom agreement) Repeal the definition.
5 Subsection 3(1) (definition of the United Kingdom protocol) Repeal the definition.
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