Summary
Amends the
International Tax Agreements Act 1953
to give legislative effect to the Agreement between Australia and the Federal Republic of Germany for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Avoidance and its Protocol, signed at Berlin on 12 November 2015; and the
International Tax Agreements Act 1953
and
Taxation (Interest on Overpayments and Early Payments) Act 1983
to make consequential amendments.