(a) an agreement that, under this Act, has the force of law; or Subject to that Act, the provisions of the Singapore Agreement, to the extent that those provisions relate to Australian tax, have the force of law: 5…… The current agreements have the force of law. 28 (1) Subject to this Act, a provision has the force of res judicata on the day and after the day on which a provision comes into force by agreement in the course of the act. With respect to an agreement, the State Party is a country whose Government or Government is a party to the agreement. 1. Where a company is not resident in Australia but is established in that other country within the meaning of a law of a country with which an agreement has been entered into or with whose government an agreement has been entered into (d.b a law levies foreign taxes, a dividend paid by the company for the purposes of the agreement shall be deemed to come from a source in that country. (b) in the case of taxes other than withholding tax , in respect of income from the income year beginning on 1 July 1969 or from a subsequent income year for which the agreement remains effective. 5A Previous agreements continue to have the force of res judicata (a) the Agreement between the Government of Australia and the Government of the Argentine Republic for the avoidance of double taxation and the prevention of tax evasion on income; and (2) The objective of this Section is to avoid double taxation of profits to the extent that the Commissioner considers that the taxation of profits by the Contractor is in conformity with the Agreement. The provisions of the Polish Agreement shall not have the effect of ensuring that interest or royalties paid by an Australian resident to a person resident in Poland are subject to Australian tax which, outside this Agreement, would not be subject to Australian tax. Singapore Protocol (No 2) the Protocol amending the Singapore Agreement, as amended by the Singapore Protocol (No 1), adopted in Canberra on 8 September 2009. Permanent establishment in respect of an agreement, has the same meaning as in the agreement.
Note 1: The table also lists certain provisions of this Act relating to the agreement. Australian territory: the area referred to in Article 2(1)(a) of the Taipei Agreement. Aruban Agreement: the agreement concluded in Canberra on 16 December 2009 between the Australian Government and the Kingdom of the Netherlands concerning the allocation of tax rights for certain personal income and the introduction of a transfer pricing adjustment procedure. 4A…… Treasurer for the notification of the entry into force of agreements, exchanges of letters within the framework of agreements, etc. 28 (a) Australia has entered into an agreement with one of the following contractors: (d) the exchange of instruments of ratification under an agreement; A tax treaty is also called a tax treaty or double taxation treaty (DBA). They prevent double taxation and tax evasion and promote cooperation between Australia and other international tax authorities by imposing their respective tax laws. (i) Article 12(1) or (2) of the China Agreement; (b) the income for which the agreement remains effective; Subject to this Act, the provisions of the Agreement, in so far as those provisions relate to Australian tax, shall, on the day and after the date of entry into force of the Agreement on Profits for Chinese Airlines, have force of res judicata in respect of income tax levied on or after 1 July 1984 and for which the Agreement remains effective . .