Clause 67
Amendment of section 105D
of Income Tax (Amendment) Bill
BillNot in forceProvision 67 of 72
Clause 67
Section 105D of the principal Act is amended by deleting subsection (1) and substituting the following subsection:“(1) The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with —
(a)
if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or
(b)
if it is an EOI arrangement, the provisions of that arrangement.”.