Document ID: chunk:federal_register_of_legislation:F2022C00443:schedule:2:p2
Version: federal_register_of_legislation:F2022C00443
Segment Type: schedule
Provision Reference: sch 2 (pt 2/3)
Character Range: 25190–28250

new paragraph 5 in Article II of the Treaty concerning revenue offences, to provide as follows:

         '5. (a) For the purposes of this Treaty a revenue offence is
              an extraditable offence.

              (b) A 'revenue offence' means an offence in connection with taxes, duties, customs or exchange control.

              (c) Extradition shall not be refused on the ground that the rules or laws relating to taxes, duties, customs or exchange control that apply in the requesting State differ in nature from the rules or laws that apply to taxes, duties, customs or exchange control in the requested State.'

I have the honour to advise that the foregoing proposal is acceptable to the Government of Australia.

I further propose that this letter and your response confirming Ireland's agreement to the foregoing proposal shall constitute an agreement between our two Governments, which shall enter into force upon an exchange of notes through diplomatic channels confirming that each side has completed its necessary domestic requirements.

Yours sincerely

Richard Seymour Andrews
Ambassador to Ireland

Endnotes

Endnote 1—About the endnotes
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Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
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Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

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Editorial changes
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Misdescribed amendments
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