Summary
Amends the: International Tax Agreements Act 1953 to give legislative authority to a protocol amending the existing agreement between Australia and New Zealand in relation to double taxation and the prevention of income tax evasion; Income Tax Assessment Act 1997, Taxation Administration Act 1953 and Taxation (Interest on Overpayments and Early Payments) Act 1983 to provide a framework for the Australian Commissioner of Taxation to provide assistance in the collection of foreign tax debts; and International Tax Agreements Act 1953 and Taxation Administration Act 1953 to provide a framework for the exchange of information on tax matters with other jurisdictions.