International Tax Agreements Act 1953

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

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Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
agreement	means a treaty or other agreement described in section 3AAA (about current agreements) or 3AAB (about agreements for earlier periods).	International Tax Agreements Act 1953	International Tax Agreements Act 1953 - 3 Interpretation International Tax Agreements Act 1953 - 3AAA Definitionsâcurrent agreements
Australian tax	means:	International Tax Agreements Act 1953	International Tax Agreements Act 1953 - 3 Interpretation
Contracting State	, in relation to an agreement, means a country which, or the government of which, is a party to the agreement.	International Tax Agreements Act 1953	International Tax Agreements Act 1953 - 3 Interpretation
foreign tax	means tax, other than Australian tax, which is the subject of an agreement.	International Tax Agreements Act 1953	International Tax Agreements Act 1953 - 3 Interpretation
income	includes profit.	International Tax Agreements Act 1953	International Tax Agreements Act 1953 - 3 Interpretation
permanent establishment	in relation to an agreement, has the same meaning as in the agreement.	International Tax Agreements Act 1953	International Tax Agreements Act 1953 - 3 Interpretation
prescribed trust estate	means a trust estate that is, or has been, a public trading trust in relation to any year of income.	Income Tax Assessment Act 1936	Income Tax Assessment Act 1936 - 102M Interpretation