Document ID: chunk:federal_register_of_legislation:C2010A00013:schedule:4:p31
Version: federal_register_of_legislation:C2010A00013
Segment Type: schedule
Provision Reference: sch 4 (pt 31/32)
Character Range: 79242–81886

Convention enters into force;
(ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April next following the date on which the Convention enters into force.
2. Notwithstanding paragraph 1, paragraphs 6 and 7 of Article 25 shall have effect from the date agreed in an exchange of notes through the diplomatic channel.
3. The Agreement between the Government of Australia and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Melbourne on 27 January 1995, as modified by the Protocol signed at Melbourne on 15 November 2005 (hereinafter referred to as "the 1995 Agreement"), shall cease to have effect with respect to taxes to which this Convention applies in accordance with the provisions of paragraph 1.  The 1995 Agreement shall terminate on the last date on which it has effect in accordance with the foregoing provisions of this paragraph.

Article 31
Termination
 This Convention shall continue in effect indefinitely, but either Contracting State may terminate the Convention by giving written notice of termination, through the diplomatic channel, to the other State at least six months before the end of any calendar year beginning after the expiration of five years from the date of its entry into force and, in that event, the Convention shall cease to be effective:
a) in the case of Australia:
(i) in respect of withholding tax on income that is derived by a non‑resident, in relation to income derived on or after the first day of the second month next following the date on which the notice of termination is given;
(ii) in respect of fringe benefits tax, in relation to fringe benefits provided on or after 1 April next following the date on which the notice of termination is given;
(iii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July next following the date on which the notice of termination is given;
b) in the case of New Zealand:
(i) in respect of withholding tax on income, profits or gains derived by a non‑resident, for amounts paid or credited on or after the first day of the second month next following the date on which the notice of termination is given;
(ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April next following the date on which the notice of termination is given.

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

DONE at    Paris     this    26th          day of         June       2009, in duplicate in the