Income Tax (International Agreements) Amendment Act (No. 2) 1989 (Cth)
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BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
(a) by adding “, as amended by the French protocol” at the end of the definition of “the French agreement” in subsection (1);
“‘the French protocol’ means the Protocol amending the Agreement between the Government of Australia and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, being the protocol a copy of which in the English language is set out in Schedule 11a;
“4a. (1) This section applies to the following events:
(b) the giving of notice of termination of an agreement;(c) the exchange of letters under a provision of an agreement;(d) the exchange of instruments of ratification under an agreement;(e) the confirmation of receipt of a notice under a provision of an agreement;(a) the entry into force of an agreement;
(f) the occurrence of any similar thing.
“(2) As soon as practicable after any such event occurs, the Treasurer must cause to be published in the
“7a. Subject to this Act, on and after the date of entry into force of the Singapore protocol, the provisions of the protocol, so far as those provisions affect Australian tax, have, and are to be taken to have had, the force of law according to their tenor.”.
“9b. Subject to this Act, on and after the date of entry into force of the French protocol, the provisions of the protocol, so far as those provisions affect Australian tax, have, and are to be taken to have had, the force of law according to their tenor.”.
“11t. Subject to this Act, on and after the date of entry into force of the Papua New Guinea agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.
“11u. Subject to this Act, on and after the date of entry into force of the Thai agreement, the provisions of the agreement, so far as those provisions affect Australian tax, have the force of law according to their tenor.”.
(a) section 5 of that Act were amended by omitting “by adding at the end” and substituting “by inserting after Schedule 27”; and
(b) the Schedule to that Act were amended by omitting “ADDED AT THE END” and substituting “INSERTED AFTER SCHEDULE 27”.
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SCHEDULE TO BE INSERTED AFTER SCHEDULE 5 OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT 1953
“SCHEDULE 5a Section 3
PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of Australia and the Government of the Republic of Singapore,
Desiring to amend the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Canberra on 11 February 1969 (in this Protocol referred to as “the Agreement”),
Have agreed as follows:
ARTICLE 1
The following Article is inserted before Article 1 of the Agreement:
“ARTICLE 1a
This Agreement shall apply to persons who are residents of one or both of the Contracting States.”.
ARTICLE 2
Article 1 of the Agreement is amended by omitting subparagraph (1) (a) and substituting:
“(a) in Australia:
the income tax, and the petroleum resource rent tax in respect of offshore projects, imposed under the federal law of the Commonwealth of Australia;”.
ARTICLE 3
Article 2 of the Agreement is amended by inserting in paragraph (4) “from time to time in force” after “that Contracting State”.
ARTICLE 4
Article 4 of the Agreement is omitted and the following Article is substituted:
“ARTICLE 4
(1) For the purposes of this Agreement, the term “permanent establishment”, in relation to an enterprise, means a fixed place of business through which the business of the enterprise is wholly or partly carried on.
(2) The term “permanent establishment” includes but is not limited to—
(b) a branch;(c) an office;(d) a store or other sales outlet;(e) a factory;(f) a workshop;(g) a warehouse except where it is used solely for any of the purposes mentioned in paragraph (4);(h) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and(a) a place of management;
(i) a building site, or a construction, installation or assembly project, but only where such site or project or any combination of them continues for a period aggregating more than 6 months within any 12-month period.
(3) An enterprise of a Contracting State shall be deemed to have a permanent establishment and to carry on trade or business through that permanent establishment in the other Contracting State if—
(a) it carries on supervisory activities in that other State for a period or periods aggregating more than 6 months within any 12-month period in connection with a building site, or a construction, installation or assembly project or any combination of them which is being undertaken in that other State; or
(b) substantial equipment is being used in that other State by, for or under contract with the enterprise.
(4) An enterprise shall not be deemed to have a permanent establishment merely by reason of—
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;(a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
(c) the maintenance of a stock of goods or merchandise belonging to
the enterprise solely for the purpose of processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of activities which have a preparatory or auxiliary character for the enterprise, such as advertising, the supply of information or scientific research.
(5) A person acting in one of the Contracting States on behalf of an enterprise of the other Contracting State, other than an agent of an independent status to whom paragraph (6) applies, shall be deemed to be a permanent establishment of the enterprise in the first-mentioned Contracting State if—
(b) there is maintained in the first-mentioned Contracting State a stock of goods or merchandise belonging to the enterprise from which he or she regularly fills orders on behalf of the enterprise; or(c) the person habitually secures orders in the first-mentioned Contracting State wholly or principally for the enterprise itself or for any other enterprise which is controlled by it or has a controlling interest in it; or(a) the person has, and habitually exercises in the first-mentioned Contracting State, an authority to conclude contracts for or on behalf of the enterprise unless the exercise of such authority is limited to the purchase of goods or merchandise for that enterprise; or
(d) in so acting the person manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.
(6) An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because that enterprise carries on business in that other State through a broker, general commission agent, or any other agent of an independent status, where such broker or agent is acting in the ordinary course of that person’s business.
(7) The fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.”.
ARTICLE 5
The following Article is inserted after Article 4 of the Agreement:
“ARTICLE 4A
(1) Income from real property may be taxed in the Contracting State in which the real property is situated.
(2) In this Article, the term “real property”, in relation to one of the Contracting States, has the meaning which it has under the laws of that State and also includes—
(a) a lease of land and any other interest in or over land whether improved or not, including a right to explore for or exploit mineral, oil or gas deposits or other natural resources; and
(b) a right to receive variable or fixed payments either as consideration for the exploitation of or the right to explore for or exploit, or in respect of the exploitation of, mineral, oil or gas deposits, quarries or other places of extraction or exploitation of natural resources.
(3) Any interest or right referred to in paragraph (2) shall be regarded as situated where the land, mineral, oil or gas deposits, quarries or natural resources, as the case may be, are situated or where the exploration may take place.
(4) The provisions of paragraph (1) and (3) shall also apply to income from real property of an enterprise and to income from real property used for the performance of professional services.”.
ARTICLE 6
Article 5 of the Agreement is omitted and the following Article is substituted:
“ARTICLE 5
(1) The profits of an enterprise of one of the Contracting States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
(2) Subject to the provisions of paragraph (3), where an enterprise of one of the Contracting States carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar
conditions and dealing wholly independently with the enterprise of which it is a permanent establishment or with other enterprises with which it deals.
(3) In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses of the enterprise, being expenses which are incurred for the purposes of the permanent establishment and which would be deductible if the permanent establishment were an independent entity which paid those expenses, whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere.
(4) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
(5) Nothing in this Article shall affect the application of any law of a Contracting State relating to the determination of the tax liability of a person in cases where the information available to the competent authority of that State is inadequate to determine the profits to be attributed to a permanent establishment, provided that that law shall be applied, so far as the information available to the competent authority permits, consistently with the principles of this Article.
(6) Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
(7) Nothing in this Article shall affect the operation of any law of a Contracting State relating to tax imposed on profits from insurance with non-residents, provided that if the relevant law in force in either Contracting State at the date of signature of this Agreement is varied (otherwise than in minor respects so as not to affect its general character) the Contracting States shall consult with each other with a view to agreeing to any amendment of this paragraph that may be appropriate.
(8) Where—
(a) a resident of one of the Contracting States is beneficially entitled, whether directly or through one or more interposed trust estates, to a share of the business profits of an enterprise carried on in the other Contracting State by the trustee of a trust estate other than a trust estate which is treated as a company for tax purposes; and
(b) in relation to that enterprise, that trustee would, in accordance with the principles of Article 4, have a permanent establishment in that other State,
the enterprise carried on by the trustee shall be deemed to be a business carried on in the other State by that resident through a permanent establishment situated therein and that share of business profits shall be attributed to that permanent establishment.”.
ARTICLE 7
Article 6 of the Agreement is omitted and the following Article is substituted:
“ARTICLE 6
(1) Where—
(a) an enterprise of one of the Contracting States participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or
(b) the same person participates directly or indirectly in the management, control or capital of an enterprise of one of the Contracting States and an enterprise of the other Contracting State,
and in either case conditions operate between the two enterprises in their commercial or financial relations which differ from those which might be expected to operate between independent enterprises dealing wholly independently with one another, then any profits which, but for those conditions, might have been expected to accrue to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
(2) Nothing in this Article shall affect the application of any law of a Contracting State relating to the determination of the tax liability of a person, including determinations in cases where the information available to the competent authority of that State is inadequate to determine the income to be attributed to an enterprise, provided that that law shall be applied, so far as it is practicable to do so, consistently with the principles of this Article.
(3) Where profits on which an enterprise of one of the Contracting States has been charged to tax in that State are also included, by virtue of paragraph (1) or (2), in the profits of an enterprise of the other Contracting State and charged to tax in that other State, and the profits so included are profits which might have been expected to have accrued to that enterprise of the other State if the conditions operative between the enterprises had been those which might have been expected to have operated between independent enterprises dealing wholly independently with one another, then the first-mentioned State shall make an appropriate adjustment to the amount of tax charged on those profits in the first-mentioned State. In determining such an adjustment, due regard shall be had to the other provisions of this Agreement and for this purpose the competent authorities of the Contracting States shall if necessary consult each other.”.
ARTICLE 8
Article 7 of the Agreement is omitted and the following Article is substituted:
“ARTICLE 7
(1) Profits from the operation of ships or aircraft derived by a resident of one of the Contracting States shall be taxable only in that State.
(2) Notwithstanding the provisions of paragraph (1), such profits may be taxed in the other Contracting State where they are profits from operations of ships or aircraft confined solely to places in that other State.
(3) The provisions of paragraphs (1) and (2) shall apply in relation to the share of the profits from the operation of ships or aircraft derived by a resident of one of the Contracting States through participation in a pool service, in a joint transport operating organization or in an international operating agency.
(4) Interest earned on funds held in one of the Contracting States by a resident of the other Contracting State in connection with the operation of ships or aircraft, other than operations confined solely to places in the first-mentioned State, shall be treated as profits from the operation of ships or aircraft.
(5) For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise shipped in one of the Contracting States for discharge at another place in that Contracting State, or at one or more structures used in connection with the exploration for or exploitation of natural resources situated in waters adjacent to the territorial waters of that Contracting State, shall be treated as profits from operations of ships or aircraft confined solely to places in that State.”.
ARTICLE 9
Article 8 of the Agreement is amended by adding at the end of paragraph (5):
“In any such case, the provisions of Article 5 shall apply.”.
ARTICLE 10
Article 9 of the Agreement is amended by:
“In any such case, the provisions of Article 5 shall apply.”; and(b) adding at the end of paragraph (5):(a) adding at the end of paragraph (3):
“The term does not include income to which paragraph (4) of Article 7 applies.”.
ARTICLE 11
Article 10 of the Agreement is amended by:
“(3) In this Article “royalties” means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are received as consideration for—(a) omitting paragraph (3) and substituting:
(a) the use of, or the right to use, any—
(ii) industrial, commercial or scientific equipment;(b) the supply of scientific, industrial or commercial knowledge or information; or(c) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph,but does not include royalties or other payments in respect of the operation of mines or quarries or of the exploitation of natural resources or payments to the extent to which they are received as consideration for the use of, or the right to use, motion picture films, tapes for use in connection with radio broadcasting or films or video tapes for use in connection with television.”; and(b) adding at the end of paragraph (4):(i) copyright (other than a literary, dramatic, musical or artistic copyright), patent, design or model, plan, secret formula or process, trademark, or other like property or right; or
“In any such case, the provisions of Article 5 shall apply.”.
ARTICLE 12
The following Article is inserted after Article 10 of the Agreement:
“ARTICLE 10a
(1) Income or gains derived by a resident of one of the Contracting States from the alienation of real property referred to in Article 4a and, as provided in that Article, situated in the other Contracting State may be taxed in that other State.
(2) Income or gains from the alienation of property, other than real property referred to in Article 4a, that forms part of the business property of a permanent establishment which an enterprise of one of the Contracting States has in the other Contracting State or pertains to a fixed base available to a resident of the first-mentioned State in that other State for the purpose of performing independent personal services, including income or gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
(3) Income or gains from the alienation of ships or aircraft operated in international traffic, or of property (other than real property referred to in Article 4a) pertaining to the operation of those ships or aircraft, shall be taxable only in the Contracting State of which the enterprise which operated those ships or aircraft is a resident.
(4) Income or gains derived by a resident of one of the Contracting States from the alienation of shares or comparable interests in a company, the assets of which consist wholly or principally of real property in the other Contracting State of a kind referred to in Article 4a and, as provided in that Article, situated in that other State, may be taxed in that other State.
(5) Nothing in this Agreement affects the application of a law of a Contracting State relating to the taxation of gains of a capital nature derived from the alienation of property other than that to which any of paragraphs (1), (2), (3) and (4) apply.”.
ARTICLE 13
The following Article is inserted after Article 16 of the Agreement:
“ARTICLE 16a
Items of income which are not expressly mentioned in the foregoing Articles of this Agreement shall be taxable according to the laws of the respective Contracting States relating to tax.”.
ARTICLE 14
Article 17 of the Agreement is omitted and the following Article is substituted:
“ARTICLE 17
Profits, income or gains derived by a resident of one of the Contracting States which, under any one or more of Article 4a, Article 5, Articles 7 to 14 and Article 16a, may be taxed in the other Contracting State shall for the purposes of Article 18 and of the laws of the respective Contracting States relating to tax be deemed to be income from sources in that other State.”.
ARTICLE 15
Article 18 of the Agreement is omitted and the following Article is substituted:
“ARTICLE 18
(1) Subject to the provisions of the law of Australia from time to time in force which relate to the allowance of a credit against Australian tax of tax paid in a country outside Australia (which shall not affect the
general principle hereof), Singapore tax paid under the law of Singapore and in accordance with this Agreement, whether directly or by deduction, in respect of income derived by a person who is a resident of Australia from sources in Singapore shall be allowed as a credit against Australian tax payable in respect of that income.
(2) Where a company which is a resident of Singapore pays a dividend to a company which is a resident of Australia and which controls directly or indirectly not less than 10 per cent of the voting power of the first-mentioned company, the credit referred to in paragraph (1) shall include the Singapore tax paid by that first-mentioned company in respect of that portion of its profits out of which the dividend is paid.
(3) For the purposes of paragraphs (1) and (2), “Singapore tax paid” shall be deemed to include an amount equivalent to the amount of Singapore tax which, under the law of Singapore relating to Singapore tax and in accordance with this Agreement, would have been payable but for an exemption from or reduction of Singapore tax granted under—
(b) Parts II, IIIa, IV, VI, VII, VIII, IX, X or XI of the Economic Expansion Incentives (Relief from Income Tax) Act 1988 of Singapore; and(a) section 13 (2) of the Income Tax Act 1985 of Singapore;
(c) Parts III, V, VIa or XII of the Economic Expansion Incentives (Relief from Income Tax) Act 1988 of Singapore except where the exemption or reduction is granted in respect of income attributable to the provision of financial (including insurance) services provided directly or indirectly to a person who is a resident of Australia,
insofar as those provisions were in force on, and have not been modified since, the date of signature of the Protocol which first amended the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in Canberra on 11 February 1969, or have been modified only in minor respects so as not to affect their general character or any other provision which may subsequently be made granting an exemption from or reduction of tax which the Treasurer of Australia and the Minister for Finance of Singapore, or their authorised representatives, agree from time to time in letters exchanged for this purpose to be of a substantially similar character, if that provision has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.
(4) The provisions of paragraph (3) shall apply only in relation to income derived in any of the 10 years of income beginning with the year of income that commenced on 1 July 1987 and in any later year of
income that may be agreed in an exchange of letters for this purpose by the Treasurer of Australia and the Minister for Finance of Singapore, or their authorised representatives.
(5) Subject to the provisions of the laws of Singapore regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, Australian tax payable, whether directly or by deduction, in respect of income from sources within Australia shall be allowed as a credit against Singapore tax payable in respect of that income. Where such income is a dividend paid by a company which is a resident of Australia to a company which is a resident of Singapore and which owns directly or indirectly not less than 10 per cent of the voting power of the first-mentioned company, the credit shall take into account the Australian tax paid by the first-mentioned company in respect of that portion of its profits out of which the dividend is paid.”.
ARTICLE 16
Article 20 of the Agreement is amended by omitting “(3)” from paragraph (2) and substituting “(2)”.
ARTICLE 17
(1) This Protocol, which shall form an integral part of the Agreement, shall enter into force on the date on which the Contracting Governments exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Protocol the force of law in Australia and in Singapore respectively, and thereupon this Protocol shall, subject to paragraph (2), have effect:
(a) in Australia:
(ii) in any other case, in respect of tax on income of any year of income beginning on or after 1 July 1987;(b) in Singapore:(i) in the case of interest to which Article 8 and paragraph (b) of Article 10 of the Protocol apply, in respect of tax on income of any year of income beginning on or after 1 July 1983; and
(i) in the case of interest to which Article 8 and paragraph (b) of Article 10 of the Protocol apply, for any year of assessment beginning on or after 1 January 1984; and
(ii) in any other case, for any year of assessment beginning on or after 1 January 1988.
(2) Where any provision of the Agreement that is affected by this Protocol would have afforded any greater relief from tax than is afforded by the
amendments made by this Protocol, that provision shall continue to have effect:
(b) in Australia:(a) in Singapore, for any year of assessment beginning before the date on which this Protocol enters into force;
(i) in the case of paragraph (2) of Article 18 of the Agreement, only in respect of dividends paid before 12 March 1988;
(ii) in respect of other income for any year of income beginning before the date on which this Protocol enters into force.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.
DONE in duplicate at Canberra this sixteenth day of October, one thousand nine hundred and eighty-nine, in the English language.
P. J. KEATING JOSEPH FRANCIS CONCEICAO
For the Government of For the Government of the
Australia Republic of Singapore.”.
SCHEDULE TO BE INSERTED AFTER SCHEDULE 11 OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT 1953
“SCHEDULE 11a Section 3
PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE FRENCH REPUBLIC
For the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Canberra on 13 April 1976
The Government of Australia and the Government of the French Republic,
Desiring to conclude a Protocol to amend the Agreement between the Government of Australia and the Government of the French Republic for
the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income signed at Canberra on 13 April 1976 (in this Protocol referred to as “the Agreement”),
Have agreed as follows:
ARTICLE 1
Article 2 of the Agreement shall be amended by:
“(b) the term “France” means the European and Overseas Departments of the French Republic and includes the territorial sea and, beyond that, those areas over which, in conformity with international law, the French Republic has sovereign rights with respect to the exploration and exploitation of the resources of the marine depths, their sea-bed and the overlying waters;”; and(a) deleting subparagraph (1) (b) and substituting the following subparagraph:
(b) adding after the word “company” (second occurring) in subparagraph (1) (e), of the English text only, the words “or body corporate”.
ARTICLE 2
Article 4 of the Agreement shall be amended by:
(a) adding after the word “property” in subparagraph (2) (g) the words “situated in Australia”; and
(b) deleting the word “six” in subparagraph (2) (h) and substituting the word “twelve”.
ARTICLE 3
Article 5 of the Agreement shall be deleted and the following Article substituted:
“ARTICLE 5
(1) Income from real property, including income from an agricultural, pastoral or forestry property in France, may be taxed in the Contracting State in which that property is situated.
(2) For the purposes of this Article, the term “real property”:
(a) in the case of Australia, has the meaning which it has under the laws of Australia, and shall also include:
(i) a lease of land and any other interest in or over land, whether improved or not;
(b) in the case of France, means such property which, according to the laws of France, is immovable property and shall in any case include:(ii) a right to receive variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, oil or gas wells, quarries or other places of extraction or exploitation of natural resources; and
(ii) livestock and equipment used in agriculture and forestry;(iii) rights to which the provisions of the general law respecting landed property apply;(iv) usufruct of immovable property and rights to variable or fixed payments as consideration for the working of or the right to work mineral deposits, mineral sources and other natural resources.(i) property accessory to immovable property;
Ships and aircraft shall not be regarded as immovable property.
(3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting or use in any other form of real property.
(4) Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company and situated in France, the income from the direct use, letting or use in any other form of such right to enjoyment may be taxed in France.
(5) The provisions of paragraphs (1) and (3) shall also apply to income from real property of an enterprise and to income from real property used for the performance of independent personal services.
(6) The provisions of paragraph (4) shall also apply to income of an enterprise from the right to enjoyment referred to in that paragraph and shall also apply to income from such a right to enjoyment that is used for the performance of independent personal services.”.
ARTICLE 4
Article 9 of the Agreement shall be amended by:
“(1) Dividends paid by a company which is a resident of Australia for the purposes of Australian tax, being dividends to which a resident of France is beneficially entitled, may be taxed in Australia, but the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.”; and(b) deleting paragraph (5) and substituting the following paragraph:(a) deleting paragraph (1) and substituting the following paragraph:
“(5) Where a company which is a resident of a Contracting State carries on business in the other Contracting State through a
permanent establishment situated in that other State, or, in the absence of a permanent establishment in that other State, derives income referred to in Article 5, 11 or 12 or in paragraph (2) of Article 16, that company may be subject in that other State, in accordance with its taxation law, to tax in addition to the tax payable by the company in respect of its taxable income (in this paragraph called the general income tax) the rate of which shall not exceed 15 per cent of the amount by which the taxable income exceeds the general income tax payable in respect of that taxable income. However, in the case of income to which paragraph (1) of Article 11 applies, the total amount of tax paid in that other State shall not exceed 10 per cent of the gross amount of that income.”.
ARTICLE 5
Article 11 of the Agreement shall be amended by deleting paragraph (2) and substituting the following paragraph:
(a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark, or other like property or right;(b) the use of, or the right to use, any industrial, commercial or scientific equipment;(c) the supply of scientific, technical, industrial or commercial knowledge or information;(d) the supply of any assistance that is merely ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c), not being assistance by way of regular servicing;(e) the use of, or the right to use:“(2) The term “royalties” in this Article means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are made as consideration for:
(ii) films or video tapes for use in connection with television; or(iii) tapes for use in connection with radio broadcasting; or(i) motion picture films;
(f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.”.
ARTICLE 6
Article 17 of the Agreement shall be amended by:
“(1) Subject to the provisions of paragraph (3) of Article 18, pensions and annuities paid to a resident of a Contracting State shall be taxable only in that State.”; and(b) adding after paragraph (4) the following paragraph:(a) deleting paragraph (1) and substituting the following paragraph:
“(5) Contributions paid by, or on behalf of, an individual resident of a Contracting State to a pension institution or superannuation fund that is recognized for tax purposes in the other Contracting State shall be treated in the same way for tax purposes in the first-mentioned State as contributions paid to a pension institution or superannuation fund that is recognized for tax purposes in the first-mentioned State, provided that the competent authority of the first-mentioned State agrees that the pension institution or superannuation fund corresponds to such pension institutions or superannuation funds as are recognized for tax purposes by that State.”.
ARTICLE 7
Article 18 shall be amended by:
(a) deleting the heading and substituting the following heading:
“
(c) deleting paragraph (3) and substituting the following paragraphs:(b) adding after the words “or annuity” in both paragraphs (1) and (2) the words “,or remuneration to which Article 19 applies”;
(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national or citizen of, that Contracting State.“(3) (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a statutory body or local authority thereof to an individual in respect of services rendered to that State, subdivision, body or authority shall be taxable only in that State.
(4) This Article shall not apply to remuneration or pensions in respect of services rendered in connection with any trade or business carried on by a Government, political subdivision, body or authority referred to in paragraph (1), (2) or (3).”.
ARTICLE 8
Article 19 shall be amended by deleting from paragraph (1) the words “shall be exempt from tax in that other State” and substituting the words “shall be taxed only in the first-mentioned State”.
ARTICLE 9
The following Article shall be inserted in the Agreement after Article
22:
“ARTICLE 22a
Where conditions of commercial or financial relations between a person who is a resident of Australia and a person who is a resident of France differ from those which may be expected between independent persons dealing wholly independently with one another, nothing in the Agreement shall prevent a Contracting State, by application of its domestic law, from including in the profits of such persons and taxing accordingly the profits which, but for those conditions, might have been expected to have accrued to them.”.
ARTICLE 10
The following Article shall be added to the Agreement after Article 27:
“ARTICLE 27a
If, in an agreement for the avoidance of double taxation that is made after 19 June 1989 between Australia and a third State, being a State that is a member of the Organisation for Economic Co-operation and Development,
(a) Australia agrees to limit the rate of its taxation:
(ii) on interest arising in Australia to which a resident of the third State is entitled, to a rate less than that provided in paragraph (1) of Article 10; or(iii) on royalties arising in Australia to which a resident of the third State is entitled, to a rate less than that provided in paragraph (1) of Article 11; or(i) on dividends paid by a company which is a resident of Australia for the purposes of Australian tax to which a company that is a resident of the third State is entitled, to a rate less than that provided in paragraph (1) of Article 9; or
(b) there is included a Non-Discrimination Article,
the Government of Australia shall immediately inform the Government of the French Republic in writing through the diplomatic channel and shall enter into negotiations with the Government of the French Republic, in the case of paragraph (a), to review the provision specified in that paragraph in order to provide the same treatment for France as that provided for the third State and, in the case of paragraph (b), in order to provide the same treatment for France as that provided for the third State.”.
ARTICLE 11
Each State shall notify the other of the completion of the procedures necessary under its laws for the entry into force of this Protocol which shall form an integral part of the Agreement. The Protocol shall enter into force on the date on which the later of these notifications is received, and:
(a) the provisions of this Protocol other than those specified in paragraphs (b) and (c) of this Article shall have effect:
(ii) in France: in respect of income of any assessment year beginning on or after the date on which this Protocol is signed;(b) Article 5 shall have effect in relation to income derived after the date on which this Protocol is signed; and(i) in Australia: in respect of income of any year of income beginning on or after the date on which this Protocol is signed; and
(c) paragraph (a) of Article 6 and paragraph (c) of Article 7 shall have effect in relation to pensions derived on or after 1 July 1987.
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.
DONE in duplicate at Paris this 19th day of June One Thousand Nine Hundred and Eighty-nine in the English and French languages, both texts being equally authoritative.
E. R. POCOCK E. AVICE
For the Government of For the Government of
Australia the French Republic”.
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SCHEDULES TO BE ADDED AT THE END OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT 1953
“SCHEDULE 29 Section 3
AGREEMENT BETWEEN AUSTRALIA AND THE INDEPENDENT STATE OF PAPUA NEW GUINEA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
Australia and the Independent State of Papua New Guinea,
Recognising the importance of measures to strengthen their relationship in accordance with the Joint Declaration of Principles Guiding Relations between Papua New Guinea and Australia, including the principle that cooperation and exchanges between the two countries shall be mutually beneficial and based on full participation by both countries;
Re-affirming their desire to maintain and strengthen trade, investment and private sector cooperation between the two countries; and
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
ARTICLE 1
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
ARTICLE 2
1. The existing taxes to which this Agreement shall apply are:
the income tax, and the petroleum resource rent tax in respect of offshore projects, imposed under the federal law of the Commonwealth of Australia;(b) in Papua New Guinea:the income tax imposed under the law of Papua New Guinea, including:(a) in Australia:
(i) the salary or wages tax;
(iii) the additional profits tax upon taxable additional profits from petroleum operations;(iv) the specific gains tax upon taxable specific gains; and(ii) the additional profits tax upon taxable additional profits from mining operations;
(v) the dividend withholding tax upon taxable dividend income.
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed under the federal law of the Commonwealth of Australia or under the law of Papua New Guinea after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in the laws of their respective States relating to the taxes to which this Agreement applies.
ARTICLE 3
1. In this Agreement, unless the context otherwise requires:
(a) the term “Australia”, when used in a geographical sense, excludes all external territories other than:
(ii) the Territory of Christmas Island;(iii) the Territory of Cocos (Keeling) Islands;(iv) the Territory of Ashmore and Carrier Islands;(v) the Territory of Heard and McDonald Islands; and(vi) the Coral Sea Islands Territory,and includes any area adjacent to the territorial limits of Australia (including the Territories specified in sub-paragraphs (i) to (vi) inclusive) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploitation of any of the natural resources of the sea-bed and subsoil of the continental shelf;(b) the term “Papua New Guinea” means the Independent State of Papua New Guinea and, when used in a geographical sense, includes any area adjacent to the territorial limits of Papua New Guinea in respect of which there is for the time being in force, consistently with international law, a law of Papua New Guinea dealing with the exploitation of any of the natural resources of the continental shelf, its sea-bed and subsoil;(i) the Territory of Norfolk Island;
(c) the terms “Contracting State”, “one of the Contracting States” and “other Contracting State” mean Australia or Papua New Guinea, as the context requires;
(e) the term “company” means any body corporate or any entity which is treated as a company or body corporate for tax purposes;(f) the terms “enterprise of one of the Contracting States” and “enterprise of the other Contracting State” mean an enterprise carried on by a resident of Australia or an enterprise carried on by a resident of Papua New Guinea, as the context requires;(g) the term “tax” means Australian tax or Papua New Guinea tax, as the context requires;(h) the term “Australian tax” means tax imposed by Australia, being tax to which this Agreement applies by virtue of Article 2;(i) the term “Papua New Guinea tax” means tax imposed by Papua New Guinea, being tax to which this Agreement applies by virtue of Article 2;(d) the term “person” includes an individual, a company and any other body of persons;
(j) the term “competent authority” means, in the case of Australia, the Commissioner of Taxation or an authorized representative of the Commissioner and, in the case of Papua New Guinea, the Chief Collector of Taxes or an authorized representative of the Chief Collector of Taxes.
2. In this Agreement, the terms “Australian tax” and “Papua New Guinea tax” do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Agreement applies by virtue of Article 2.
3. In the application of this Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that State from time to time in force relating to the taxes to which this Agreement applies.
ARTICLE 4
1. For the purposes of this Agreement, a person is a resident of one of the Contracting States:
(a) in the case of Australia, if the person is a resident of Australia for the purposes of Australian tax; and
(b) in the case of Papua New Guinea, if the person is a resident of Papua New Guinea for the purposes of Papua New Guinea tax.
2. A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
3. Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting States, then the status of the person shall be determined in accordance with the following rules:
(b) if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State in which the person has an habitual abode;(a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person;
(c) if the person has an habitual abode in both Contracting States, or if the person does not have an habitual abode in either of them, the person shall be deemed to be a resident solely of the Contracting State with which the person’s personal and economic relations are the closer.
4. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined in accordance with the following rules:
(a) it shall be deemed to be a resident solely of the Contracting State in which its place of central management and control is situated;
(b) if its place of central management and control is not situated in either Contracting State, it shall be deemed to be a resident solely of the Contracting State in which it was incorporated.
5. Where a trust estate is treated by the laws of both Contracting States relating to tax as a resident or a resident trust estate, it shall not be treated, for the purposes of this Agreement, as a resident of either State.
ARTICLE 5
1. For the purposes of this Agreement, the term “permanent establishment”, in relation to an enterprise, means a fixed place of business through which the business of the enterprise is wholly or partly carried on.
2. The term “permanent establishment” shall include especially:
(b) a branch;(c) an office;(d) a factory;(e) a workshop;(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;(a) a place of management;
(g) an agricultural, pastoral or forestry property;
(h) a building site or construction, installation or assembly project which exists for more than 90 days.
3. An enterprise shall not be deemed to have a permanent establishment merely by reason of:
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;(d) the maintenace of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for collecting information, for the enterprise;(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
(e) the maintenance of a fixed place of business solely for the purpose of activities which have a preparatory or auxiliary character for the enterprise, such as advertising or scientific research.
4. An enterprise shall be deemed to have a permanent establishment in one of the Contracting States and to carry on business through that permanent establishment if:
(b) substantial equipment is being used in that State by, for or under contract with the enterprise; or(a) it carries on supervisory activities in that State for more than 90 days in connection with a building site, or a construction, installation or assembly project which is being undertaken, in that State;
(c) services are furnished in that State, including consultancy services through employees or other personnel engaged by the enterprise for such purposes, and those activities continue for the same or a connected project within that State for a period or periods aggregating more than 90 days in any year of income.
5. A person acting in one of the Contracting States on behalf of an enterprise of the other Contracting State—other than an agent of an independent status to whom paragraph 6 applies—shall be deemed to be a permanent establishment of that enterprise in the first-mentioned State if:
(a) the person has, and habitually exercises in that State, an authority to conclude contracts on behalf of the enterprise, unless the person’s activities are limited to the mere purchase of goods or merchandise for the enterprise;
(b) the person has no such authority, but habitually maintains in that State a stock of goods or merchandise from which the person regularly delivers in that State goods or merchandise on behalf of the enterprise; or
(c) in so acting, the person manufactures or processes in that State for the enterprise goods or merchandise belonging to the enterprise.
6. An enterprise of one of the Contracting States shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a person who is a broker, general commission agent or any other agent of an independent status and is acting in the ordinary course of the person’s business as such a broker or agent.
7. The fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself make either company a permanent establishment of the other.
8. The principles set forth in the preceding paragraphs of this Article shall be applied in determining for the purposes of this Agreement whether there is a permanent establishment outside both Contracting States, and whether an enterprise, not being an enterprise of one of the Contracting States, has a permanent establishment in one of the Contracting States.
ARTICLE 6
1. Income from real property may be taxed in the Contracting State in which the real property is situated.
2. In this Article, the term “real property”, in relation to one of the Contracting States, has the meaning which it has under the laws of that State and also includes:
(a) a lease of land and any other interest in or over land including a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine such deposits or resources; and
(b) a right to receive variable or fixed payments either as consideration for the exploitation of or the right to explore for or exploit, or in respect of the exploitation of, mineral, oil or gas deposits, quarries or other places of extraction or exploitation of natural resources.
3. Any interest or right referred to in paragraph 2 shall be regarded as situated where the land, mineral, oil or gas deposits, quarries or natural resources, as the case may be, are situated or where the exploration may take place.
4. The provisions of paragraphs 1 and 3 shall also apply to income from real property of an enterprise and to income from real property used for the performance of professional services.
ARTICLE 7
1. The profits of an enterprise of one of the Contracting States shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to:
(a) that permanent establishment; or
(b) sales within that other Contracting State of goods or merchandise of the same or a similar kind as those sold, or other business activities within that other State of the same or a similar kind as those carried on, through that permanent establishment, if, on the basis of the information available to the competent authority of that other State, it may reasonably be concluded that those sales or business activities would not have been made or carried on but for the existence of that permanent establishment or the continued provision by it of good or services.
2. Subject to the provisions of paragraph 3, where an enterprise of one of the Contracting States carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment or with other enterprises with which it deals.
3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses of the enterprise, being expenses which are incurred for the purposes of the permanent establishment (including executive and general administrative expenses so incurred) and which would be deductible if the permanent establishment were an independent entity which paid those expenses, whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere.
4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
5. Nothing in this Article shall affect the application of any law of a Contracting State relating to the determination of the tax liability of a person in cases where the information available to the competent authority of that State is inadequate to determine the profits to be attributed to a permanent establishment, provided that that law shall be applied, so far as
the information available to the competent authority permits, consistently with the principles of this Article.
6. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
7. Nothing in this Article shall affect the operation of:
(b) the law of Papua New Guinea relating to:(a) any law of a Contracting State relating to tax imposed on profits from insurance with non-residents; or
(i) the specific gains tax upon taxable specific gains; or
(ii) the taxation of income derived by a foreign contractor from a prescribed contract within the meaning of that law, where, in accordance with this Agreement, that contractor is a resident of Australia with a permanent establishment in Papua New Guinea,
2. The competent authority shall endeavour, if the taxpayer’s claim appears to be justified and if the competent authority is unable to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with this Agreement.
3. The competent authorities of the Contracting States shall jointly endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of giving effect to the provisions of this Agreement.
ARTICLE 26
1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or of the domestic laws of the Contracting States concerning the taxes to which this Agreement applies insofar as the taxation thereunder is not contrary to this Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which this Agreement applies and shall be used only for such purposes.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or to supply information the disclosure of which would be contrary to public policy.
ARTICLE 27
Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.
ARTICLE 28
1. This Agreement shall enter into force upon the last of the dates on which the Contracting States have exchanged notes through the diplomatic channel indicating that the necessary procedures to give this Agreement the force of law have been completed in Australia and Thailand, as the case may be, and thereupon the Agreement shall have effect—
(a) in Australia:
(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1
(ii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which the notes are exchanged;(b) in Thailand:January in the calendar year next following that in which the notes are exchanged;
(i) in respect of withholding taxes, on income derived by a nonresident on or after 1 January in the calendar year next following that in which the notes are exchanged;
(ii) in respect of other taxes, on income of the calendar years or accounting periods beginning on or after 1 January in the calendar year next following that in which the notes are exchanged.
ARTICLE 29
This Agreement shall continue in effect indefinitely, but either of the Contracting States, may, on or before 30 June in any calendar year after the fifth year following that in which the Agreement entered into force, give to the other Contracting State through the diplomatic channel written notice of termination and, in that event, this Agreement shall cease to have effect—
(a) in Australia:
(ii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which the notice of termination is given;(b) in Thailand:(i) in respect of withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 January in the calendar year next following that in which the notice of termination is given;
(i) in respect of withholding taxes, on income derived by a nonresident on or after 1 January in the calendar year next following that in which the notice of termination is given;
(ii) in respect of other taxes, on income of the calendar years or accounting periods beginning on or after 1 January in the calendar year next following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, being duly authorized, have signed this Agreement.
DONE in duplicate at Canberra this 31st day of August One thousand nine hundred and eighty-nine in the English and Thai languages, each text being equally authentic.
P. J. KEATING SUBIN PINKAYAN
FOR AUSTRALIA FOR THE KINGDOM OF
THAILAND.”.
AMENDMENTS OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT 1953 RELATING TO NOTIFICATION
Omit the subsection.
Omit the subsection.
Omit the subsections.
Omit the subsections.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsection.
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Omit the subsection.
Omit the subsection.
Omit the subsections.
Omit the subsection.
Omit the subsections.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsection.
Omit the subsections.
Omit the subsections.
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Omit the subsection.
Omit the subsections.
1. No. 82, 1953, as amended. For previous amendments, see No. 25, 1958; No. 88, 1959; Nos. 19 and 29, 1960; No. 71, 1963; No. 112, 1964; No. 105, 1965; No. 17, 1966; Nos. 39 and 86, 1967; No. 3, 1968; No. 24, 1969; No. 48, 1972; Nos. 11 and 216, 1973; No. 129, 1974; No. 119, 1975; Nos. 52, 55 and 143, 1976; No. 134, 1977; No. 87, 1978; Nos. 23 and 127, 1980; Nos. 28, 110, 143 and 154, 1981; Nos. 51 and 57, 1983; Nos. 123 and 125, 1984; Nos. 168 and 173, 1985; Nos. 49, 51 and 112, 1986.
1. In an exchange of Notes dated 20 October 1989, the Government of Australia and the Government of the Republic of Singapore agreed to regard the text of the Singapore Protocol as rectified
ab initio in respect of format errors in Article 11 and Article 15.
2. These rectifications have been incorporated in the text of the copy of the Protocol that is set out in this Act.
1. In an exchange of Notes dated 6 and 13 October 1989, the Government of Australia and the Government of the French Republic agreed to regard the text of the English language alternate of the French Protocol as rectified
ab initio as follows:
• In Article 3 of the Protocol, quotation marks should be added immediately before the word and figure ‘Article 5’;• In Article 3 paragraph (2), subparagraph (b) (iii) of the Protocol, the word ‘provision’ should be replaced by ‘provisions’;• In Article 3 paragraph (6) of the Protocol, the word ‘a’ in line 2 should be replaced by ‘the’, so that the line reads ‘from the right to enjoyment. . .’;“• In Article 1, paragraph (a) of the Protocol, the term ‘paragraph’ at the end of the first line should be replaced by ‘subparagraph’;
• In Article 4, paragraph (b), the word ‘tax’ should be added after the word ‘income’ in the fifth last line of the new paragraph 5; and
• In the last line of the chapeau of Article 11, the word ‘negotiations’ should be replaced by the word ‘notifications’.”.
2. These rectifications have been incorporated in the text of the copy of the Protocol that is set out in this Act. (The line references relate to the original text of the Protocol).
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House of Representatives on 23 November 1989
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