Document ID: chunk:federal_register_of_legislation:C2006A00100:schedule:4a:p1
Version: federal_register_of_legislation:C2006A00100
Segment Type: schedule
Provision Reference: sch 4A (pt 1/5)
Character Range: 13970–16783

Schedule 4A—The New Zealand protocol

Note: See section 6C

PROTOCOL

AMENDING THE AGREEMENT BETWEEN

THE GOVERNMENT OF AUSTRALIA

AND

THE GOVERNMENT OF NEW ZEALAND

FOR THE AVOIDANCE OF DOUBLE TAXATION

AND

THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Melbourne, 15 November 2005

PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF NEW ZEALAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.

The Government of Australia and the Government of New Zealand,

Desiring to amend the Agreement between the Government of New Zealand and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Melbourne on the 27th day of January 1995 (in this Protocol referred to as "the Agreement"),

Have agreed as follows:

ARTICLE 1

Article 2 of the Agreement is amended by inserting:

"3. Notwithstanding paragraphs 1 and 2, the taxes to which Articles 26 and 27 shall apply are:

 a) in the case of New Zealand, taxes of every kind and description imposed under its tax laws; and

 b) in the case of Australia, taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation."

ARTICLE 2

Article 26 of the Agreement is omitted and the following Article is substituted:

"Article 26

exchange of information

1. The competent authorities of the Contracting States shall exchange such information as is forseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic law concerning taxes referred to in Article 2, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to, the taxes referred to in paragraph 1, or the oversight of the above. 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.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

 a) to carry out administrative measures at variance with the law and administrative practice of that or of the other Contracting State;

 b) to supply