International Tax Agreements Act 1953

Subject to this Act, the provisions of the German 1972 agreement, so far as those provisions affect Australian tax, continue to have the force of law:

in relation to withholding tax—in respect of dividends or interest derived on or after 1 July 1971 and in relation to which the agreement remains effective; and

in relation to tax other than withholding tax—in respect of income of the year of income that commenced on 1 July 1971 and of a subsequent year of income in relation to which the agreement remains effective.

For the purposes of the Assessment Act, income that:

is derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German 1972 agreement; and

is income in relation to which the agreement remains effective; and

is income that, under Articles 6 to 8 and 10 to 16 of the agreement, may be taxed in Australia;