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New International Tax Arrangements Bill 2003

 

 

 

 

 

 

New International Tax Arrangements Act 2004

 

No. 73, 2004

 

 

 

 

 

An Act to amend the law relating to taxation, and for related purposes

   

   



Contents

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

2............ Commencement.................................................................................. 2

3............ Schedule(s).......................................................................................... 2

Schedule 1—Foreign investment funds                                                                       3

Income Tax Assessment Act 1936                                                                               3

Schedule 2—Interest withholding tax exemption for certain unit trusts   7

Income Tax Assessment Act 1936                                                                               7

Schedule 3—Attributable income of CFCs                                                              12

Income Tax Assessment Act 1936                                                                             12

Schedule 4—Preventing double taxation of royalties subject to withholding tax     13

Income Tax Assessment Act 1936                                                                             13

 



 

 

New International Tax Arrangements Act 2004

No. 73, 2004

 

 

 

An Act to amend the law relating to taxation, and for related purposes

[ Assented to 23 June 2004 ]

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the New International Tax Arrangements Act 2004 .

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                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.