Document ID: chunk:federal_register_of_legislation:C2004A00692:schedule:25a:p3
Version: federal_register_of_legislation:C2004A00692
Segment Type: schedule
Provision Reference: sch 25A (pt 3/3)
Character Range: 57468–59227

power in the company paying the dividends shall be exempt from Finnish tax."

Article IV

Sub‑paragraph (i) of paragraph (a) of the Protocol to the Agreement shall be deleted.

Article V

(1) The Contracting States shall notify each other that the constitutional requirements for the entry into force of this Protocol have been complied with.

(2) The Protocol shall enter into force thirty days after the date of the later of the notifications referred to in paragraph (1) and its provisions 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 July in the calendar year next following that in which the Protocol enters into force;

           (ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following that in which the Protocol enters into force;

       (b) in Finland:

           (i) in respect of taxes withheld at source, on income derived on after 1 January in the calendar year next following the year in which the Protocol enters into force;

           (ii) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Protocol enters into force.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.

DONE in duplicate at Canberra this fifth day of November 1997, in the English and Finnish languages, both texts being equally authentic.

FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF AUSTRALIA:              OF FINLAND:

PETER COSTELLO ESKO HAMILO

[Signatures omitted]