Document ID: chunk:federal_register_of_legislation:C2024C00814:schedule:1:p17
Version: federal_register_of_legislation:C2024C00814
Segment Type: schedule
Provision Reference: sch 1 (pt 17/31)
Character Range: 126147–128906

this Agreement applies. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on the competent authority of a territory the obligation:
         (a) to carry out administrative measures at variance with the law or the administrative practice of that or of the other territory; or
         (b) to supply information which is not obtainable under the law or in the normal course of the administration of that or of the other territory; or
         (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or to supply information the disclosure of which would be contrary to public policy.

Article 25
Entry into effect

This Agreement shall enter into effect on the date on which the Australian Commerce and Industry Office and the Taipei Economic and Cultural Office notify each other in writing that the last of such things has been done as is necessary to give this Agreement effect in the domestic law of the respective territories. This Agreement shall have effect:
         (a) in both territories, in respect of:
             (i) withholding tax on income, profits or gains derived by a non‑resident, in relation to income, profits or gains derived on or after the first day of the second month next following that in which the Agreement enters into effect;
             (ii) tax in relation to profits to which Article 8 applies, on or after 1 January 1991;
         (b) in respect of other tax of the territory in which the taxation law administered by the Australian Taxation Office is applied, in relation to income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following that in which the Agreement enters into effect;
         (c) in respect of other tax of the territory in which the taxation law administered by the Department of Taxation, Ministry of Finance, Taipei is applied, in relation to income, profits or gains of any year of income beginning on or after 1 January in the calendar year next following that in which the Agreement enters into effect.

Article 26
Termination

This Agreement shall continue in effect indefinitely, but an authority administering either territory may, on or before 30 June in any calendar year beginning after the expiration of 5 years from the date of its entry into effect, give to the other written notice of termination and, in that event, the Agreement shall cease to be effective:
         (a) in both territories, in respect of withholding tax on income, profits or gains derived