Document ID: chunk:federal_register_of_legislation:F1996B01845:body:0:p2
Version: federal_register_of_legislation:F1996B01845
Segment Type: other
Provision Reference: 
Character Range: 2761–5673

the law of the Requested State does not impose the same kind of tax or duty or does not contain tax duty, customs or exchange regulations of the same kind as the law of the Requesting State.
2. Information received by way of mutual assistance in fiscal offences shall be used only in the criminal proceedings for which mutual assistance was requested and directly related proceedings in respect of offences connected with tax, duty, customs or exchange regulations. Any further use shall require the consent of the Requested State.

ARTICLE 3
GROUNDS FOR REFUSAL
1. Assistance may be refused if:
     (a) the request concerns an offence which the Requested State considers a political offence or an offence only under military law;
     (b) the request relates to an offence in respect of which the offender has been finally acquitted or pardoned or has served the sentence imposed:
     (c) the Requested State considers that execution of the request is likely to prejudice its sovereignty, security, public order or other essential interests;

SCHEDULE—continued

     (d) there are substantial grounds for believing that the request for assistance has been made to facilitate the prosecution of a person on account of the person's race, sex, religion, nationality, association with a particular ethnic group or political opinions or that that person's position may be prejudiced for any of those reasons; or
     (e) the assistance requested relates to an offence which is committed outside the territory of the Requesting State and the law of the Requested State would not provide for the punishment of an offence committed outside its territory in similar circumstances.
2. For the purposes of sub-paragraph (c) of paragraph 1 the Requested State may include in its consideration of essential interests whether the provision of assistance could prejudice an investigation or proceeding in that State, prejudice the safety of any person or impose an excessive burden on the resources of that State.

ARTICLE 4
MAKING AND TRANSMISSION OF REQUESTS
1. Authorities authorized to make requests for assistance are, in the case of Australia, courts, prosecutors and authorities responsible for investigations and prosecutions related to criminal matters: in the case of the Republic of Austria courts and prosecutors.

2. Requests for assistance shall be transmitted through the Federal Attorney-General's Department in Australia and the Federal Ministry of Justice in Austria and shall be returned through the same channel.

3. In cases of urgency, requests for assistance may be transmitted through the International Criminal Police Organisation (INTERPOL).

ARTICLE 5
CONTENTS OF REQUESTS
1. A request for assistance shall include:
     (a) the authority making the request:
     (b) the object of and the reason for the request:
     (c) where possible, the identity and the nationality of the person concerned: