Document ID: chunk:federal_register_of_legislation:F2008L00529:body:0:p3
Version: federal_register_of_legislation:F2008L00529
Segment Type: other
Provision Reference: 
Character Range: 5316–8273

against the laws relating to fraudulent activities; obtaining property, money, valuable securities or pecuniary advantage by false pretences or deception; embezzlement; conspiracy to defraud; false accounting;
 (xv) offences relating to fiscal matters, taxes or duties, notwithstanding that the law of the requested Party does not impose the same kind of tax or duty or does not contain a tax, duty, or customs regulation of the same kind as the law of the requesting Party;
 (xvi) offences against the law relating to counterfeiting; forgery; uttering a forged or false document;
 (xvii) offences against the laws relating to bankruptcy or insolvency;
 (xviii) offences against the laws relating to companies and securities;
 (xix) offences against the laws relating to corruption, including bribery, secret commissions, and breach of trust;
 (xx) offences against the laws relating to the administration of justice; perjury; subornation of perjury; attempting to pervert the course of justice;
 (xxi) offences relating to unlawful escape from custody; mutiny in prison;
 (xxii) offences against the laws relating to firearms, ammunition or explosives;
 (xxiii) unlawful use, possession, control, seizure or hijacking of aircraft, vessels or other means of transportation;
 (xxiv) piracy;
 (xxv) offences against the laws relating to the protection of public health and the environment;
 (xxvi) smuggling; offences against laws relating to the import and export of prohibited items, including historical and archaeological items;
 (xxvii) facilitating for gain the illegal immigration of persons;
 (xxviii) offences for which surrender may be granted under international conventions binding on the Parties; offences created as a result of decisions of international organisations which are binding on the Parties;
 (xxix) offences relating to the possession or laundering of proceeds obtained from the commission of any offence for which surrender may be granted under this Agreement;
 (xxx) aiding, abetting, counselling or procuring the commission of, inciting, being an accessory before or after the fact to, or attempting or conspiring to commit any offence for which surrender may be granted under this Agreement;
 (xxxi) any other offences for which surrender may be granted in accordance with the laws of both Parties.

(2) Where surrender is requested for the purpose of carrying out a sentence, a further requirement shall be that in the case of a period of imprisonment or detention at least six months remain to be served.

(3) For the purposes of this Article, in determining whether an offence is an offence punishable under the laws of both 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 Party.

(4) For the purposes of paragraph (1) of this Article, an offence shall be