Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p42
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 42/64)
Character Range: 105424–108191

force on the date on which the Contracting States exchange notes through the diplomatic channel notifying each other that the last of such things has been done as is necessary to give this Agreement the force of law in Australia and in

SCHEDULE 2—continued

Sri Lanka, as the case may be, and thereupon this Agreement shall have effect:

  (a) in 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 July in the calendar year next following that in which the Agreement enters into force;

         (ii) in respect of other Australian tax, in relation to income of any year of income beginning on or after 1 July in the calendar year next following that in which the Agreement enters into force.

  (b) in Sri Lanka:

     in respect of income assessable for any year of assessment commencing on or after 1 April in the calendar year next following that in which the Agreement enters into force.

ARTICLE 28

Termination

This Agreement shall continue in effect indefinitely, but either of the Contracting States may, on or before 30 June in any calendar year beginning after the expiration of 5 years from the date of its entry into force, give to the other Contracting State through the diplomatic channel written notice of termination and, in that event, this Agreement shall cease to be effective:

  (a) in 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 July in the calendar year next following that in which the notice of termination is given;

         (ii) in respect of other Australian tax, in relation to income 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;

  (b) in Sri Lanka:

     in respect of income assessable for any year of assessment commencing on or after 1 April in the calendar year next following that in which the notice of termination is given.

SCHEDULE 2—continued

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

DONE in duplicate at Canberra on this eighteenth day of December, One thousand nine hundred and eighty nine in the English and Sinhala languages, both texts being equally authentic.

     FOR AUSTRALIA: FOR SRI LANKA:
     PAUL KEATING WICKREMA WEERASOORIA

SCHEDULE 2—continued

                      "SCHEDULE 32 Section 3

AGREEMENT
BETWEEN
AUSTRALIA
AND
FIJI
FOR
THE AVOIDANCE OF DOUBLE TAXATION
AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME

  Australia and Fiji,

DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion