Summary
Amends the
International Tax Agreements Act 1953
to: give legislative authority to agreements between Australia and the United Kingdom of Great Britain and Northern Ireland, and Australia and the United Mexican States, in relation to the avoidance of double taxation and the prevention of fiscal evasion; and make consequential amendments. Also makes consequential amendments to the
Income Tax Assessment Act 1936
and
Taxation (Interest on Overpayments and Early Payments) Act 1983
.