Document ID: chunk:federal_register_of_legislation:C2004A04052:schedule:29:p21
Version: federal_register_of_legislation:C2004A04052
Segment Type: schedule
Provision Reference: sch 29 (pt 21/64)
Character Range: 53211–55979

(including courts and administrative bodies) involved in the assessment or collection of, the enforcement of prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement and shall be used only for such purposes.

2. In no case shall the provisions of paragraph (1) be construed so as to impose on the competent authority of a Contracting State the obligation:

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

     (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

     (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy.

ARTICLE 26

Diplomatic Agents and Consular Officers

Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

ARTICLE 27

Entry into Force

This Agreement shall enter into 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

SCHEDULE 1—continued

necessary to give this Agreement the force of law in Australia and in China, 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 China:

     in respect of income derived during any taxable year beginning on or after 1 January next following that in which this 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