Taxation Administration Regulations 1976
39BMeaning of tax sharing country
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39B Meaning of tax sharing country
(1) If an international tax sharing treaty includes provisions that have the force of law because of an Act, and relate to a withholding payment: (a) on income derived by a non‑resident on or after a particular day; or (b) in respect of dividends derived on or after a particular day; the other party to the treaty is a tax sharing country for this Division on and after that day. (2) If an international tax sharing treaty, not being a treaty to which subregulation (1) applies, includes a provision that has the force of law because of an Act, and limits the amount of Australian tax payable in respect of a dividend, the other party to the treaty is a tax sharing country for this Division.