s 5

Current agreements have the force of law

In force

(1)

Subject to this Act, on and after the date of entry into force of a provision of an agreement mentioned below, the provision has the force of law according to its tenor.

Note 1:

The table also lists some provisions of this Act that relate to the agreement.

Note 2:

Some current agreements are given the force of law by other provisions of this Act.

Current agreements
Agreement	Related provisions
Argentine agreement	section 11ZI
Aruban agreement	nil
Belgian protocol (No. 1)	section 11C
Belgian protocol (No. 2)	section 11C
British Virgin Islands agreement	nil
Canadian protocol (No. 1)	section 6A
Chilean convention	nil
Chinese agreement	section 11S
Cook Islands agreement	nil
Czech agreement	nil
Fijian agreement	nil
Finnish agreement	nil
French convention	nil
German agreement	nil
Greek airline profits agreement	nil
Guernsey agreement	nil
Hungarian agreement	nil
Icelandic convention	nil
Indian agreement	section 11J
Indian protocol (No. 1)	section 11J
Indonesian agreement	nil
Isle of Man agreement	nil
Israeli convention	nil
Italian airline profits agreement	nil
Japanese convention	nil
Jersey agreement	nil
Kiribati agreement	nil
Malaysian protocol (No. 1)	sections 11F and 11FA
Malaysian protocol (No. 2)	sections 11F and 11FB
Malaysian protocol (No. 3)	section 11F
Marshall Islands agreement	nil
Mauritius agreement	nil
Mexican agreement	nil
Multilateral Convention	nil
Netherlands agreement	section 11A
Netherlands protocol (No. 2)	section 11A
New Zealand convention	section 6B
Norwegian convention	nil
Papua New Guinea agreement	nil
Polish agreement	section 11ZA
Portuguese convention	nil
Romanian agreement	nil
Russian agreement	nil
Samoan agreement	nil
Singaporean protocol (No. 1)	section 7
Singaporean protocol (No. 2)	section 7
Slovak agreement	nil
South African agreement	nil
South African protocol (No. 2)	nil
Spanish agreement	nil
Sri Lankan agreement	nil
Swiss convention	nil
Taipei agreement	section 11ZF
Thai agreement	nil
Turkish convention	nil
United Kingdom convention	nil
United States convention	sections 6 and 20
United States protocol (No. 1)	sections 6 and 20
Vietnamese agreement	nil
Vietnamese notes (No. 1)	section 11ZCA

(2)

Subsection (1) does not apply to Article 23 of the United States convention (as amended by the United States protocol (No. 1)).

(3)

The operation of a provision of an agreement provided for by subsection (1) is subject to anything inconsistent with the provision contained in a law of the Commonwealth, or of a State or Territory, that imposes a tax other than Australian tax, unless expressly provided otherwise in that law.

(4)

Subsection (3) does not apply in relation to the operation of a provision of an agreement, to the extent that it is inconsistent with a provision contained in a law of the Commonwealth, or of a State or Territory, if:

(a)

either:

(i)

the provision of the agreement is specified in a determination under subsection (5); or

(ii)

the provision of the agreement corresponds with a provision of an agreement that is specified in a determination under subsection (5); and

(b)

the provision contained in a law of the Commonwealth, or of a State or Territory is specified in a determination under subsection (5).

(5)

For the purposes of subsection (4), the Minister may, by legislative instrument, make a determination specifying:

(a)

a provision of an agreement; and

(b)

a provision contained in a law of the Commonwealth, or of a State or Territory.

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