International Tax Agreements Act 1953 (Cth)

International Tax Agreements Act 1953

No. 82, 1953

Compilation No. 45

Compilation date: 11 December 2024

Includes amendments: Act No. 134, 2024

About this compilation

This compilation

This is a compilation of the International Tax Agreements Act 1953 that shows the text of the law as amended and in force on 11 December 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents 1 Short title 2 Commencement 3 Interpretation 3AAA Definitions—current agreements 3AAB Definitions—agreements for earlier periods 3AA Source of income from funds management activities 3A Alienation of real property through interposed entities 4 Incorporation of Assessment Act 4AA Incorporation of Fringe Benefits Tax Assessment Act 4A Treasurer to notify entry into force of agreements, exchanges of letters under agreements etc. 5 Current agreements have the force of law 5A Earlier agreements continue to have the force of law 6 Convention with United States of America 6A Convention with Canada 6B Convention with New Zealand 7 Agreement with Singapore 10A Convention with Italy 11 Earlier agreement with Germany 11A Agreement with the Netherlands 11C Agreement with Belgium 11D Agreement with the Philippines 11E Earlier agreement with Switzerland 11F Agreement with Malaysia 11FA First protocol with Malaysia 11FB Second protocol with Malaysia 11G Agreement with Sweden 11H Agreement with Denmark 11J Agreement with India 11K Agreement with Ireland 11L Convention with Korea 11N Agreement with Malta 11Q Airline profits agreement with China 11R Agreement with Austria 11S Agreement with China 11ZA Agreement with Poland 11ZCA Exchange of Notes between Australia and Vietnam 11ZF Agreement with Taipei Economic and Cultural Office 11ZI Argentine agreement 16 Rebates of excess tax on income included in assessable income 17A Withholding tax 18 Source of dividends 20 Collection of tax due to the United States of America 21 Regulations 22 Application of this Act 23 Gathering and exchanging information 24 Relief from double taxation where profits adjusted Schedules Schedule 1—Taipei agreement Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history