Income Tax (International
Agreements)
No. 105 of 1965
An Act to amend the Income Tax (International Agreements) Act
1953-1964.
[Assented
to 14 December, 1965]
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 (International Agreements) Act
1965.
(2.) The Income
Tax (International Agreements) Act 1953–1964, as amended by this Act,
may be cited as the Income Tax (International Agreements) Act 1953-1965.
Commencement.
2. This Act shall come into operation on the day on which the Income Tax Assessment Act 1965 comes
into operation.
Definitions.
3. Section 3 of the Income Tax (International Agreements) Act 1953–1964 is amended by omitting
from sub-section (1.) the definition of “Australian tax” and inserting in its
stead the following definition:—
“‘Australian
tax’ means income tax or income tax and social services contribution imposed as
such by any Act:”.