Document ID: chunk:federal_register_of_legislation:C2010A00013:schedule:4:p30
Version: federal_register_of_legislation:C2010A00013
Segment Type: schedule
Provision Reference: sch 4 (pt 30/32)
Character Range: 76754–79479

by the other Contracting State;
e) to provide assistance if that State considers that the taxes with respect to which assistance is requested are imposed contrary to generally accepted taxation principles.

Article 28
Members of Diplomatic Missions and Consular Posts
 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special international agreements.
chapter vi

final provisions
Article 29
MISCELLANEOUS
1. The Contracting States shall consult each other at intervals of not more than five years regarding the terms, operation and application of the Convention with a view to ensuring that it continues to serve the purposes of avoiding double taxation and preventing fiscal evasion.  The first such consultation shall take place no later than the end of the fifth year after the entry into force of the Convention.
2. With reference to Article 11, if in any future tax treaty with any other State, New Zealand should provide for more favourable treatment of interest derived by financial institutions, New Zealand shall without undue delay inform Australia and shall enter into negotiations with Australia with a view to providing the same treatment.

Article 30
Entry into Force
1. The Contracting States shall notify each other in writing through the diplomatic channel of the completion of their domestic requirements for the entry into force of this Convention.  The Convention shall enter into force on the date of the last notification, and thereupon the Convention shall have effect:
a) in the case of Australia:
(i) in respect of withholding tax on income that is derived by a non‑resident, in relation to income derived on or after the first day of the second month next following the date on which the Convention enters into force;
(ii) in respect of fringe benefits tax, in relation to fringe benefits provided on or after 1 April next following the date on which the Convention enters into force;
(iii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July next following the date on which the Convention enters into force;
    b) in the case of New Zealand:
(i) in respect of withholding tax on income, profits or gains derived by a non‑resident, for amounts  paid or credited on or after the first day of the second month next following the date on which the Convention enters into force;
(ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April next following the date on which the Convention enters into force.
2. Notwithstanding paragraph 1, paragraphs 6 and