Income
Tax Assessment (No. 4)
No. 65 of 1972
An
Act Relating to the Exemption from Income Tax of Income of certain
Representatives of Governments of Countries other than Australia and their
Staffs and Families.
[Assented to 31 August 1972]
BE it enacted
by the Queen’s Most Excellent Majesty, the Senate, and the House of
Representatives of the Commonwealth of Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the Income Tax Assessment Act (No. 4) 1972.
(2.) The Income
Tax Assessment Act 1936–1971, as amended by the Income Tax Assessment Act 1972, by the Income Tax Assessment Act (No.
2) 1972 and by the Income Tax
Assessment Act (No. 3) 1972, is
in this Act referred to as the Principal Act.
(3.) Section 1 of the Income Tax Assessment Act (No.
3) 1972 is amended by omitting sub-section (4.).
(4.) The Principal Act, as amended by this Act, may
be cited as the Income Tax Assessment Act
1936–1972.
Commencement.
2.This Act shall come into operation on the day on which
it receives the Royal Assent.
Exemptions.
3.Section 23 of the Principal Act is amended by omitting
from sub-paragraph (ii) of paragraph (a)the words “a person in relation to whom
section twenty-three aaa of this
Act applies” and inserting in their stead the words “a person in relation to
whom any of the provisions of the Vienna Convention on Consular Relations, as
having the force of law by virtue of the Consular
Privileges and Immunities Act 1972, apply”.
Income
of consular representatives and of their staffs and families.
4. Section 23aaa of the
Principal Act is repealed.
Application
of amendments.
5.