As part of an agreement, a country or the government of the agreement is a party to the agreement. Note: The text of the Agreement and Protocol is defined in the 1999 Australian Treaty Series, No. 36 ( ATS 36). Note 1: The table also contains certain provisions of the law relating to the agreement. (1) Where a company is not established in Australia but is established in that other country for the purpose of a right of a country with which an agreement has been entered into (a law collects foreign taxes), a dividend paid by the company for the purposes of the agreement is considered to be derived from a source in that country. (d) the exchange of ratification instruments within the framework of a convention; 2. The subject is entitled, for each relevant portion of the income of the tax year to which this section applies, to a rebate equal to the amount (if any) of the amount determined after the last part, since the amount of Australian tax payable for that portion exceeds the limit applicable to that portion. c) is a defined income for this part. c) is an income that is determined as income for that portion.
c) is income determined for this portion as the amount of Australian tax. , in accordance with Articles 6 to 8 and 10 to 16 of the agreement, may be imposed in Australia; Australian territory: the area covered by Article 2, point a), of the Taipei Agreement. (a) the agreement between Australia and the Republic of Chile to avoid double taxation on the taxation of income and ancillary benefits and the prevention of tax evasion; the agreement reached in Vienna on 8 July 1986 between Australia and the Republic of Austria to avoid double taxation and prevent income tax evasion. 3. Where an amount of tax credit is to be considered a foreseeable income of a subject pursuant to Article 10, paragraph 7 of the Danish Convention: b) another provision of the agreement expressly excludes certain levies (exempt levies) from the scope of the basic tariff rule; Subject to this Act, the provisions of the Singapore Agreement, to the extent that these provisions relate to the Australian tax, have the force of law: b) a corresponding provision of another agreement; Note 3: The text of the letters exchanged on the tax-saving provision under Article 23 of this Agreement is defined in the 1999 australian treaty series, No. 24 ( ATS 24). (b) the licensee or authorized person is established in a country (excluding Australia) or in an area (other than an area controlled by Australia) whose residents are subject to the agreement; and here you will find information on international tax treaties for Australian residents and non-residents. We have included general information on tax treaties, other international tax agreements and bilateral supernuation agreements. 5A Previous agreements continue to be the subject of the DESES right to enter into an agreement on the prevention of double taxation and the prevention of tax evasion with respect to income taxes,2 For the purposes of this Act and the Assessment Act, a reference to Australian tax is made in an agreement on the profits of an activity or business if the context allows it to be read as a reference to income taxable income from this activity or activity.
(a) an exchange of letters is carried out within the meaning of paragraph 2 of the appendix to the definition of the Taipei agreement referred to in paragraph (b) of subsection 3AAA (1); and the provisions of the Polish agreement do not have the effect of subjecting to Australian tax the interest or royalties of a resident residing in Australia a resident residing in Poland who is not subject to Australian tax outside of this agreement.