Document ID: chunk:federal_register_of_legislation:C2004A01208:clause:1_4:p14
Version: federal_register_of_legislation:C2004A01208
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 14/22)
Character Range: 67241–69966

Article 16 of the Agreement at the time of the entry into force of this Convention shall continue to be entitled to such benefits until such time as the individual would have ceased to be entitled to such benefits if the Agreement had remained in force.

ARTICLE 30

Termination

 This Convention shall remain in force until terminated by one of the Contracting States.  Either Contracting State may, on or before 30 June in any calendar year beginning after the expiration of 5 years from the date of its entry into force, give written notice of termination through the diplomatic channel and, in that event, the Convention shall cease to have effect:

 (a) in the case of Australia:

           (i)  in respect of withholding tax on income that is derived by a non‑resident, in relation to 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 fringe benefits tax, in relation to fringe benefits provided on or after 1 April in the calendar year next following that in which the notice of termination is given;

           (iii)  in respect of other Australian tax, in relation to income or gains of 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 the case of the United Kingdom:

           (i)  in respect of taxes withheld at source, for amounts paid or credited on or after 1 January in the calendar year next following that in which the notice of termination is given;

           (ii)  in respect of income tax not described in clause (i) of this subparagraph and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the notice of termination is given;

           (iii)  in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice of termination is given.

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

 DONE in duplicate at Canberra this 21st day of August 2003

FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF AUSTRALIA              THE UNITED KINGDOM OF
 GREAT BRITAIN AND
 NORTHERN IRELAND

PETER COSTELLO ALASTAIR GOODLAD

[Signatures omitted]

2003 UNITED KINGDOM NOTES

No LGB 03/170

The Department of Foreign Affairs and Trade presents its compliments to the British High Commission to Australia and has the honour to refer to the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Australia for the Avoidance of