International Tax Agreements Amendment Act (No. 1) 2008 (Cth)

International Tax Agreements Amendment Act (No. 1) 2008

No. 102, 2008

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—International Tax Agreements Act 1953

International Tax Agreements Amendment Act (No. 1) 2008

No. 102, 2008

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

[Assented to 3 October 2008]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the International Tax Agreements Amendment Act (No. 1) 2008.

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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—International Tax Agreements Act 1953

1 Subsection 3(1) (at the end of paragraphs (a) to (cd) of the definition of agreement) Add "or".

2 Subsection 3(1) (at the end of the definition of agreement) Add: ; or (f) the 1969 Japanese agreement.

3 Subsection 3(1) Insert:

the 1969 Japanese agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of Japan 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 that was signed at Canberra on 20 March 1969.

4 Subsection 3(1) Insert:

the 2008 Japanese convention means the Convention between Australia and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the protocol to that convention, being the convention and protocol a copy of each of which in the English language is set out in Schedule 6.