Document ID: chunk:federal_register_of_legislation:C2007A00136:schedule:23:p26
Version: federal_register_of_legislation:C2007A00136
Segment Type: schedule
Provision Reference: sch 23 (pt 26/27)
Character Range: 137196–140011

not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; or

         (d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State; or

         (e) to provide assistance if that State considers that the taxes with respect to which assistance is requested are imposed contrary to generally accepted taxation principles.

ARTICLE 28

Members of Diplomatic Missions and Consular Posts

1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special international agreements.

2 Insofar as, due to fiscal privileges granted to members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special international agreements, income is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State.

ARTICLE 29

Entry into Force

1 The Contracting States shall notify each other in writing through the diplomatic channel of the completion of their domestic requirements for the entry into force of this Convention.

2 This Convention shall enter into force on the date of the last notification, and thereupon the Convention shall 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 the date on which the Convention enters into force;

              (ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following the date on which the Convention enters into force;

         (b) in the case of Norway, in respect of taxes on income relating to the calendar year (including accounting periods beginning in any such year) next following that in which the Convention enters into force and subsequent years;

         (c) for purposes of Article 26, from the date of entry into force of this Convention; and

         (d) for purposes of Article 27, from a date to be agreed in an exchange of notes through the diplomatic channel.

3 The Convention between Australia and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Canberra on 6 May 1982, shall be terminated and shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 2 of this