Document ID: chunk:federal_register_of_legislation:C2006A00100:schedule:4a:p4
Version: federal_register_of_legislation:C2006A00100
Segment Type: schedule
Provision Reference: sch 4A (pt 4/5)
Character Range: 21411–24171

enforceable under the law of that State and is owed by a person who, at that time, cannot, under the law of that State, prevent its collection, or

 b) in the case of a request under paragraph 4, a revenue claim of the first‑mentioned State in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection

the competent authority of the first‑mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first‑mentioned State shall either suspend or withdraw its request.

8. In no case shall the provisions of this Article 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 carry out measures which would be contrary to public policy (ordre public);

 c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its law or administrative practice;

 d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State;

 e) to provide assistance if that State considers that the taxes with respect to which assistance is requested are imposed contrary to generally accepted taxation principles."

       ARTICLE 5

With reference to Articles 10, 11 and 12, if in any future Agreement with any other State, New Zealand should limit its taxation at source of dividends, interest or royalties to a rate lower than the one provided for in any of those Articles, the Government of New Zealand shall without undue delay inform the Government of Australia and shall enter into negotiations with the Government of Australia with a view to providing the same treatment.

ARTICLE 6

1. The Government of New Zealand and the Government of Australia shall notify each other in writing through the diplomatic channel of the completion of their domestic requirements for the entry into force of this Protocol.

2. The Protocol, which shall form an integral part of the Agreement, shall enter into force on the date of the last notification, and thereupon the Protocol shall have effect.

3. Notwithstanding paragraph 2, Article 4 shall have effect from the date agreed in a subsequent exchange of notes through the diplomatic channel.

In WITNESS WHEREOF the undersigned, being duly authorised thereto by their respective Governments, have signed this Protocol.

DONE at Melbourne in duplicate this fifteenth day of November two thousand and five in the English