Document ID: chunk:federal_register_of_legislation:C2024C00814:schedule:1:p18
Version: federal_register_of_legislation:C2024C00814
Segment Type: schedule
Provision Reference: sch 1 (pt 18/31)
Character Range: 128665–131544

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 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 notice of termination is given;
         (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 notice of termination is given;
         (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 notice of termination is given.

IN WITNESS WHEREOF the undersigned, being duly authorised, have signed this Agreement.

DONE in duplicate at Canberra this 29th day of May 1996 in the English and Chinese languages, both texts being equally authentic. In case of any divergence of interpretation, the English text shall prevail.
FOR THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE:  FOR THE TAIPEI ECONOMIC AND CULTURAL OFFICE:
[Signed:]                                         [Signed:]
COLIN HESELTINE                                   CHIEN‑HSION HONG

ANNEX

THE AUSTRALIAN COMMERCE AND INDUSTRY OFFICE AND THE TAIPEI ECONOMIC AND CULTURAL OFFICE,

HAVING REGARD to the Agreement concerning the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes signed today at Canberra (in this Annex called "Agreement");

HAVE AGREED as follows:

1. If a subsequent agreement that is given effect under the International Tax Agreements Act 1953 in the territory in which the taxation law administered by the Australian Taxation Office is applied, includes a Non‑Discrimination Article, the parties to this Annex will enter into negotiations with a view to providing the same treatment as is provided for in the Non‑Discrimination Article;

2. Income, profits or gains derived by an organisation, or its successors, agreed by the competent authorities in an exchange of letters for the purposes of this paragraph as carrying on activities promoting trade, investment and cultural exchanges between the territories, shall be taxable solely in the territory on whose behalf the activities are carried on. The competent authorities will also specify in their exchange of letters the date from which the organisation shall be so taxable.

This Annex shall form an integral part of the Agreement.

IN WITNESS