Document ID: chunk:federal_register_of_legislation:F1997B01937:body:0:p11
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each text being equally authentic, at Helsinki on the seventh day of June 1984.
For Australia For Finland
M. R. McGOVERN MATTI TUOVINEN

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                        SCHEDULE 2 Regulation 4

PROTOCOL BETWEEN AUSTRALIA AND FINLAND AMENDING THE TREATY CONCERNING EXTRADITION DONE AT HELSINKI ON 7 JUNE 1984

Australia and Finland, desiring to amend the Treaty between Australia and Finland concerning Extradition, done at Helsinki on 7 June 1984 have agreed as follows;
Article 1
The text of Article 2 of the Treaty shall be replaced by the following:
      "1. For the purposes of this Treaty, extradition shall be granted only in respect of offences which are offences however described which arc punishable under the laws of both Contracting Parties by imprisonment or other deprivation of liberty for a period of more than one year or by a more severe penalty. Where the request for extradition relates to a person convicted of such an offence who is wanted for the enforcement of a sentence of imprisonment or other deprivation of liberty, extradition shall be granted only if a penalty of at least four months of such penalty remains to be served.
      "2. Subject to the conditions set forth in paragraph 1 of this Article extradition shall also be granted for the offences of;
          (a) aiding, abetting, counselling or procuring the commission of, being an accessory before or after the fact to, or attempting or conspiring to commit an offence described in paragraph 1; and
          (b) impeding the apprehension or prosecution of a person charged with an offence described in paragraph 1.
      "3. For the purpose of this Article it shall not matter whether the laws of the Contracting Parties place the acts or omissions constituting the offence within the same category of offence or denominate the offence by the same or similar terminology.
      "4. Where extradition of a person is sought for an offence against a law relating to taxation, customs duties, foreign exchange control or any other revenue matter extradition may not be refused on the ground that the law of the Requested State does not impose the same kind of tax or duty or does not contain a tax, duly, customs or exchange regulation of the same kind as the law of the Requesting State.
      "5. For the purpose of this Article in determining whether an offence is an offence against the law of both Contracting Parties the totality of the acts or omissions alleged against the person whose surrender is sought shall be taken into account without reference to the elements of the offence prescribed by the law of the Requesting State.

SCHEDULE 2—continued

     "6. Extradition may be grained pursuant to the provisions of this Treaty irrespective of when the