Federal Register of Legislation
International Tax Agreements Amendment Act (No. 2) 2008
No. 111, 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. 2) 2008
No. 111, 2008
An Act to amend the International Tax Agreements Act 1953, and for related purposes
[Assented to 31 October 2008]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the International Tax Agreements Amendment Act (No. 2) 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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 the definition of the South African agreement) Add ", as amended by the South African protocol".
2 Subsection 3(1) Insert:
the South African protocol means the Protocol amending the Agreement between the Government of Australia and the Government of the Republic of South Africa for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. A copy of the protocol is set out in Schedule 42A.
3 After section 11ZG Insert:
11ZGA Protocol with the Republic of South Africa
Subject to this Act, on and after the date of entry into force of the South African protocol, the provisions of the protocol have the force of law according to their tenor.
4 After Schedule 42 Insert:
Schedule 42A—South African protocol
Note: See section 3.
PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
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