INCOME TAX (INTERNATIONAL AGREEMENTS)
AMENDMENT ACT (No. 2) 1976
No. 55 of 1976
An Act to amend the Income Tax (International Agreements) Act 1953-1976.
BE IT
ENACTED by the Queen, and the Senate and 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) Amendment Act (No. 2) 1976.
(2) The Income Tax (International Agreements) Act
1953-1975 as amended by the Income Tax
(International Agreements) Amendment Act 1976, is in this Act
referred to as the Principal Act.
(3) Section 1 of the Income Tax (International Agreements) Amendment
Act 1976 is amended by omitting sub-section (3).
(4) The Principal Act,
as amended by this Act, may be cited as the Income
Tax (International Agreements) Act 1953-1976.
Commencement.
2.This Act shall come into operation on the day on which
it receives the Royal Assent.
Interpretation.
3.Section 3 of the Principal Act is amended by adding at
the end of the definition of “Australian tax” in sub-section (1) the words “but
does not include health insurance levy imposed as such by any Act as assessed
under Part VIIb of the Assessment
Act”.
Ascertainment
of Australian tax.
4.