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Schedule 1—Amendments

Schedule 1 Amendments

Part 1 Multilateral Convention

International Tax Agreements Act 1953

1  Subsection 3AAA(1)

Insert:

Multilateral Convention means the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 7 June 2017.

Note:          In 2018, the text of this convention was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

2   Subsection 5(1) (after table item dealing with Mexican agreement)

Insert:

Multilateral Convention

nil

Part 2 Technical amendments

International Tax Agreements Act 1953

3  Subsection 3AAA(1) (note to the definition of German agreement )

Repeal the note, substitute:

Note:          The text of this agreement (including the protocol) is set out in Australian Treaty Series 2016 No. 23 ([2016] ATS 23).