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International Tax Agreements Amendment Bill (No. 1) 2006

2004-2005-2006

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

International Tax Agreements Amendment Bill (No. 1) 2006

 

No.      , 2006

 

(Treasury)

 

 

 

A Bill for an Act to amend the law relating to taxation, and for related purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 1

Schedule 1—Mutual assistance in collection of tax debts                               3

Income Tax Assessment Act 1997                                                                               3

Taxation Administration Act 1953                                                                            3

Taxation (Interest on Overpayments and Early Payments) Act 1983                 8

Schedule 2—Exchange of information                                                                    10

International Tax Agreements Act 1953                                                                10

Taxation Administration Act 1953                                                                          11

Schedule 3—The New Zealand protocol                                                                 12

International Tax Agreements Act 1953                                                                12

 



A Bill for an Act to amend the law relating to taxation, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the International Tax Agreements Amendment Act (No. 1) 2006 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.