Income Tax
(International Agreements)
No. 48 of 1972
An
Act to amend section 15 of the Income Tax
(International Agreements) Act 1953–1969.
[Assented to 7 June 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 (International Agreements) Act
1972.
(2.) The Income Tax (International Agreements) Act
1953–1969, as amended by this Act, may be cited as the Income Tax (International
Agreements) Act 1953–1972.
Commencement.
2. This Act shall come into operation on the day on which it receives
the Royal Assent.
Ascertainment
of Australian tax.
3 Section 15 of the Income Tax
(International Agreements) Act 1953–1969 is amended—
(a) by inserting in sub-section (4.),
after the word “forty-six”, the words “or section forty-six a”; and
(b) by inserting in paragraph (c