13Australian tax—Treaty and Taxation Code have the force of law

13 Australian tax—Treaty and Taxation Code have the force of law

(1) Subject to this Part, the provisions of the Treaty and of the Taxation Code, so far as those provisions affect Australian tax, have the force of law according to their tenor. (2) When applying subsection (1):

(a) during the period of the administration of the United Nations Transitional Administration in East Timor (UNTAET):

(i) UNTAET is to be treated as the body politic of the territory (the territory) administered by it under United Nations Security Council Resolution 1272 (1999) of 25 October 1999 at New York; and

(ii) the competent authority in relation to the Taxation Code and the territory is the Transitional Administrator of UNTAET, or a person authorised by the Administrator to be such an authority; and

(iii) a reference to a resident of a Contracting State is a reference to a resident of the territory, when the case requires; and

(b) after the territory ceases to be administered by UNTAET:

(i) the body politic of the territory and the competent authority are the body and the authority identifed in the regulations; and

(ii) a reference to a resident of a Contracting State is to be interpreted in accordance with the regulations.

Note: In 2000 the text of the Resolution was available in the Library of the Department of Foreign Affairs and Trade and accessible on the Internet through the Department’s or the United Nations’ world‑wide web site.