Document ID: chunk:federal_register_of_legislation:C2004A01066:schedule:16b:p5
Version: federal_register_of_legislation:C2004A01066
Segment Type: schedule
Provision Reference: sch 16B (pt 5/6)
Character Range: 40713–43393

deleting paragraph 9 and renumbering paragraph 10 as 9.

ARTICLE 6

 Article 24 of the Agreement, as amended, is amended by adding after paragraph 4 the following paragraph:

 "5. For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of this Article or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.".

ARTICLE 7

 Article 27 of the Agreement, as amended, is amended by numbering the existing paragraph as 1 and adding after that paragraph, the following:

 "2. Persons entitled to a particular tax treatment under:

(a) a law of one of the Contracting States which has been identified in an Exchangeof Letters between the Contracting States; or

(b) any law substantially similar to such an identified law which is subsequently enacted by the relevant Contracting State,

 shall not be entitled to any benefit of this Agreement.

 3. In the event of either Contracting State becoming aware of a substantially similar law of the type referred to in subparagraph (b) of paragraph 2, the Contracting States shall consult each other with a view to identifying such law in an Exchange of Letters.".

ARTICLE 8

 This Protocol, which shall form an integral part of the Agreement, as amended, shall enter into force on the last of the dates on which the Contracting States 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 Malaysia respectively, and thereupon this Protocol shall, have effect:

(a) in Australia:

 (i) for the purposes of paragraph (a) of Article 5 of the Protocol, in respect of tax on income of any year of income beginning on or after 1 July 1992; and

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

(b) in Malaysia:

 (i) for the purposes of paragraph (a) of Article 5 of the Protocol, in respect of Malaysian tax for any year of assessment beginning on or after 1 January 1993; and

 (ii) in any other case, in respect of Malaysian tax for any year of assessment beginning