Document ID: chunk:federal_register_of_legislation:C2004A02224:body:0:p45
Version: federal_register_of_legislation:C2004A02224
Segment Type: other
Provision Reference: 
Character Range: 108566–111289

Switzerland, as the case may be, and thereupon this Agreement shall have effect—
     (a) in Australia—
          (i) in respect of withholding tax on income that is derived by a non-resident, in respect of income derived on or after 1 January 1979;
          (ii) in respect of other Australian tax for any year of income beginning on or after 1 July 1979;
     (b) in Switzerland—
     for any taxable year beginning on or after 1 January 1979.
ARTICLE 28
Termination
This Agreement shall continue in effect indefinitely, but the Government of Australia or the Swiss Federal Council may on or before 30 June in any calendar year give to the other through the diplomatic channel written notice of termination and, in that event this Agreement shall cease to be effective—
     (a) in Australia—
          (i) in respect of withholding tax on income that is derived by a non-resident, in respect of income derived on or after 1 January in the calendar year next following that in which the notice of termination is given;
          (ii) in respect of other Australian tax, for any year of income beginning on or after 1 July in the calendar year next following that in which the notice of termination is given;
     (b) in Switzerland—
     for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
DONE in duplicate at Canberra this 28th day of February One thousand nine hundred and eighty in the English and German languages, both texts being equally authoritative.
JOHN HOWARD HENRI ROSSI
FOR THE GOVERNMENT FOR THE SWISS FEDERAL
OF AUSTRALIA COUNCIL

SCHEDULE 15—continued
PROTOCOL
The Government of Australia and
the Swiss Federal Council
Have agreed at the signing of the Agreement between the two States for the avoidance of double taxation with respect to taxes on income upon the following provisions which shall form an integral part of the said Agreement.
(1) With reference to Article 2,
     the provisions of the Australian law relating specifically to the income tax upon the reduced taxable income of a non-resident company in existence at the date of signature of this Agreement are to be applied in ascertaining the income subject to that tax or, if those provisions are amended so as to make more favourable to the company the ascertainment of that income, those provisions as so amended are to be so applied.
(2) With reference to Article 7,
          (a) insofar as it has been customary in one of the Contracting States to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the