s 45
In forceMeaning of other party
Part 3Income tax (Chapter 2 in Schedule 1 to the Act)
Division 3Pay as you go (PAYG) withholding—Working out the amount to withhold
Subdivision BWithholding amounts for Subdivision 12‑F
45 Meaning of other party
The other party to a double tax agreement or international tax sharing treaty is:
(a)
if the agreement or treaty was made between Australia and another country—the other country; or
(b)
if the agreement or treaty was made between the government of Australia and the government of another country—the other country.
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