39Definitions

#### 39 Definitions In this Division: > departing Australia superannuation payment has the meaning given by section 301‑170 of the Income Tax Assessment Act 1997. > dividend includes part of a dividend. > double tax agreement means an agreement within the meaning of the International Tax Agreements Act 1953. > double tax country has the meaning given by regulation 39A. > excess untaxed roll‑over amount has the meaning given by section 306‑15 of the Income Tax Assessment Act 1997. > interest means any amount that is, or is taken to consist of, interest for Division 11A of Part III of the Income Tax Assessment Act 1936. > international tax sharing treaty has the same meaning as in subsection 136AA(1) of the Income Tax Assessment Act 1936. > other party, to a double tax agreement or international tax sharing treaty, means: (a) if the agreement or treaty was made between Australia and another country—the other country; and (b) if the agreement or treaty was made between the government of Australia and the government of another country—the other country. > tax sharing country has the meaning given by regulation 39B.