Legislation

ITAA 1936 s 4(2) of the Agreements Act deals with possible conflicts by effectively providing that the terms of the DTAs override those of the Assessment Act (except for the general anti-avoidance provisions in Part IVA

ATO documents that consider ITAA 1936 s 4(2) of the Agreements Act deals with possible conflicts by effectively providing that the terms of the DTAs override those of the Assessment Act (except for the general anti-avoidance provisions in Part IVA

1 document

TR 2001/13currentTR · 2001

Income tax: Interpreting Australia's Double Tax Agreements