Document ID: chunk:federal_register_of_legislation:F1996B01843:body:0:p2
Version: federal_register_of_legislation:F1996B01843
Segment Type: other
Provision Reference: 
Character Range: 2651–5465

does not impose the same kind of tax or duty or does not contain a tax or duty, customs or exchange regulation of the same kind as the law of the Requesting Party.

3. For the purpose of this Article, in determining whether an offence is an offence under the laws of both Contracting Parties it shall not matter whether the laws of the Contracting Parties place the acts or omissions constituting the offence within the same category of offence or denominate the offence by the same terminology.

ARTICLE 3

(Refusal of Assistance)

1. Assistance shall be refused if the Requested Party considers that:
         a) the request relates to a political offence or an offence connected with a political offence; or
         b) to comply with the request would impair its sovereignty, security, ordre public or its other essential interests; or

        SCHEDULE—continued

         c) there are substantial grounds for believing that the request for assistance has been made to facilitate the prosecution of a person on account of that person's race, sex, religion, nationality or political opinions or that that person's position may be prejudiced for any of these reasons.

2. Assistance may be refused if the Requested Party considers that there are any other substantial grounds that would make the granting of assistance unreasonable.

3. Before refusing to grant a request for assistance the Requested Party shall consider whether assistance may be granted subject to such conditions as it deems necessary.  If the Requesting Party accepts assistance subject to these conditions, it shall comply with the conditions.

4. The Requested Party shall promptly inform the Requesting Party of a decision of the Requested Party not to comply in whole or in part with a request for assistance and the reasons for that decision.

ARTICLE 4

(Law Applicable)

Requests for assistance shall be carried out in accordance with the law of the Requested Party and in the manner requested by the Requesting Party insofar as it is not incompatible with the law of the Requested Party.

ARTICLE 5

(Execution of Requests)

1. In response to a request, the Requested Party:
         a) shall send certified copies of the documents unless the Requesting Party expressly requests the originals;

        SCHEDULE—continued

         b) may refuse or postpone the delivery of material or original documents if its law does not permit it, or if the material or documents are required for proceedings within its jurisdiction; and
         c) shall notify the Requesting Party of the results of the request, and, if requested, of the proposed date and place of execution of the request, and the entitlement, if any, of persons to be present.

2. The Requesting Party shall return the material and documents provided in a response to a