Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 11

             (1)  Subject to this Act, on and after the date of entry into force of the German agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have, and shall be deemed to have had, the force of law:

                     (a)  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

                     (b)  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.

             (3)  For the purposes of the Assessment Act, income derived by a person who is a resident of the Federal Republic of Germany for the purposes of the German agreement, being income that under Articles 6 to 8 and 10 to 16 of the agreement may be taxed in Australia, shall be deemed to be derived from sources in Australia.