105B. Purpose of this Part

Terms defined in s 105A

• avoidance of double taxation arrangement

  avoidance of double taxation arrangement

  Defined · s 105A

  “avoidance of double taxation arrangement” means an arrangement having effect under section 49;

  Open s 105A
• competent authority

  competent authority

  Defined · s 105A

  “competent authority”, in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information —(a)if it is an avoidance of double taxation arrangement, under the EOI provision of the arrangement; or(b)if it is an EOI arrangement, under the provisions of the arrangement;

  Open s 105A
• EOI arrangement

  EOI arrangement

  Defined · s 105A

  “exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA;

  Open s 105A
• EOI provision

  EOI provision

  Defined · s 105A

  “exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons;

  Open s 105A