CTHIn ForceAct
International Tax Agreements Act 1953
11ZAAgreement with Poland
Start here
Get a plain-English read of 11ZA
Turn the raw legal text into a practical explanation grounded in International Tax Agreements Act 1953.
#### 11ZA Agreement with Poland
The provisions of the Polish agreement do not have the effect of subjecting to Australian tax any interest or royalties paid by a resident of Australia to a resident of Poland that, apart from that agreement, would not be subject to Australian tax.