Summary
Amends the
International Tax Agreements Act 1953
to: give legislative authority to protocols to amend an existing convention between Australia and Canada and an existing agreement between Australia and Malaysia in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; ensure that interest that is currently not taxable in Australia does not become so as a result of changes in the
International Tax Agreements Amendment Act (No. 1) 2002
to the convention between Australia and the United States of America in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and make minor technical amendments.