Document ID: chunk:federal_register_of_legislation:C2008A00111:schedule:42a:p16
Version: federal_register_of_legislation:C2008A00111
Segment Type: schedule
Provision Reference: sch 42A (pt 16/16)
Character Range: 39322–41266

last notification, and thereupon the Protocol shall have effect:

(a) in the case of Australia:

              (i) with regard to withholding tax on income that is derived by a nonresident, in respect of income derived on or after the first day of the second month following the date on which the Protocol enters into force;

              (ii) with regard to other Australian tax, in respect of income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following the date on which the Protocol enters into force;

(b) in the case of South Africa:

              (i) with regard to taxes withheld at source, in respect of amounts paid or credited from the day after the date on which the Protocol enters into force;

              (ii) with regard to other South African tax, in respect of years of assessment beginning on or after 1 January next following the date on which the Protocol enters into force;

         (c) for purposes of Article 25 from the date on which the Protocol enters into force; and

         (d) for purposes of Article 25A, from a date to be agreed in an Exchange of Notes through the diplomatic channel.

IN WITNESS WHEREOF the undersigned, duly authorised by their respective Governments, have signed this Protocol.

DONE in duplicate at Pretoria, this 31st day of March two thousand and eight.

FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF AUSTRALIA                                                        THE REPUBLIC OF SOUTH                                                                       AFRICA

...................................................... ..............................................................
HE Philip Green   HE Geraldine Fraser‑Moleketi
High Commissioner   Acting Minister of Finance

[Signatures omitted]

[Minister's second reading speech made in—
House of Representatives on 17 September 2008
Senate on 25 September 2008]
(178/08)