Document ID: chunk:federal_register_of_legislation:C2004C00122:schedule:1:p6
Version: federal_register_of_legislation:C2004C00122
Segment Type: schedule
Provision Reference: sch 1 (pt 6/7)
Character Range: 15811–18494

has accumulated, or may from time to time accumulate, through the sale of phosphate or by other means or circumstances (other than the special fund provided for in Article 6 of this Agreement) shall, if and as the said Governments jointly so direct from time to time, be paid to the said Governments in equal shares but, subject to any such direction, the surplus funds may be used by the Commission for the working of the said property.

Article 9

1. So long as the Commission continues to function, the Commission shall meet the net expenditure incurred by the Government of Australia in administering Christmas Island.

2. For this purpose, the Government of Australia may require the Commission to make advance payments on the understanding that an adjustment will be made as soon as convenient after the thirtieth day of June in each year on the basis of a statement supplied by that Government which shows in reasonable detail the net cost to that Government of administering Christmas Island and which is duly certified by the Auditor‑General for the Commonwealth of Australia. The Government of Australia will, at the same time, supply a copy of that statement to the Government of New Zealand.

3. The cost of the establishment or maintenance on Christmas Island of any aerodrome or works shall not, to the extent that that aerodrome or those works go beyond the reasonable requirements of the administration of Christmas Island, be payable by the Commission.

Article 10

1. The Commission shall continue to enjoy the same exemptions from income tax and land tax as it enjoyed under the legislation of the Commonwealth of Australia and New Zealand immediately before this Agreement came into force, and shall not be liable to pay income tax or land tax under any law of Christmas Island.

2. No duties of customs shall be imposed under any law of the Commonwealth of Australia or of Christmas Island on, or in respect of, the importation of goods into Christmas Island by the Commission, other than goods imported for the purposes of resale by the Commission.

3. No royalty, tax, duty, levy or charge shall be imposed under any law of the Commonwealth of Australia or of Christmas Island on, or in respect of,—
       (a) the production of phosphate in Christmas Island; or
       (b) the export of phosphate from Christmas Island to Australia or New Zealand.

4. Nothing in this Article shall affect the provisions of Articles 5, 6 or 9 of this Agreement.

Article 11

The Government of Australia will not, unless the said Governments otherwise agree, establish, or promote the establishment of, an industry on Christmas Island which is likely to affect the phosphate