International Tax Agreements Amendment Act (No. 1) 2007 (Cth)

International Tax Agreements Amendment Act (No. 1) 2007

No. 136, 2007

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 2006 French convention International Tax Agreements Act 1953

Schedule 2—The 2006 Norwegian convention International Tax Agreements Act 1953

International Tax Agreements Amendment Act (No. 1) 2007

No. 136, 2007

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

[Assented to 3 September 2007]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the International Tax Agreements Amendment Act (No. 1) 2007.

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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 2006 French convention

International Tax Agreements Act 1953

1 Subsection 3(1) (after paragraph (bb) of the definition of agreement) Insert: (bc) the 1969 French airline profits agreement; (bd) the 1976 French agreement; (be) the 1976 French agreement as amended by the 1989 French protocol;

2 Subsection 3(1) Insert:

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

3 Subsection 3(1) Insert:

the 1976 French 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 that was signed at Canberra on 13 April 1976.