Document ID: chunk:federal_register_of_legislation:C2004A01066:schedule:3a:p1
Version: federal_register_of_legislation:C2004A01066
Segment Type: schedule
Provision Reference: sch 3A (pt 1/10)
Character Range: 4695–7529

Schedule 3A—Canadian protocol

Note: See section 3.

PROTOCOL AMENDING THE CONVENTION BETWEEN AUSTRALIA AND CANADA 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 Canada,

 Desiring to amend the Convention between Australia and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Canberra on 21 May 1980 (in this Protocol referred to as the "Convention"),

 Have agreed as follows:

ARTICLE 1

 Article 2 of the Convention shall be deleted and replaced by the following:

"Article 2

Taxes Covered

 (1) The existing taxes to which this Convention shall apply are:

 (a) in the case of Australia:

the income tax, and the resource rent tax in respect of offshore projects relating to exploration for or exploitation of petroleum resources, imposed under the federal law of Australia;

 (b) in the case of Canada:

the income taxes imposed by the Government of Canada under the Income Tax Act.

 (2) This Convention shall apply also to any identical or substantially similar taxes which are imposed under the federal law of Australia or the law of Canada after the date of signature of this Convention 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 have been made in the law of their respective States relating to the taxes to which this Convention applies within a reasonable period of time after those changes.".

ARTICLE 2

1. Subparagraphs (a) and (k) of paragraph (1) of Article 3 of the Convention shall be deleted and respectively replaced by the following:

"(a) the term "Australia", when used in a geographical sense, excludes all external territories other than:

 (i) the Territory of Norfolk Island;

 (ii) the Territory of Christmas Island;

 (iii) the Territory of Cocos (Keeling) Islands;

 (iv) the Territory of Ashmore and Cartier Islands;

 (v) the Territory of Heard Island 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 this subparagraph) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or the exploitation of any of the natural resources of the seabed and subsoil of the continental shelf;"; and

"(k) the term "international traffic" means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places