The Double Taxation Relief (Taxes on Income) (Australia) Order 2003

ARTICLE 30 Termination

This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may, on or before 30th June in any calendar year beginning after the expiration of 5 years from the date of its entry into force, give written notice of termination through the diplomatic channel and, in that event, the Convention shall cease to have effect:

(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 1st January in the calendar year next following that in which the notice of termination is given;

(ii) in respect of fringe benefits tax, in relation to fringe benefits provided on or after 1st April in the calendar year next following that in which the notice of termination is given;

(iii) in respect of other Australian tax, in relation to income or gains of any year of income beginning on or after 1st July in the calendar year next following that in which the notice of termination is given;

(b) in the case of the United Kingdom:

(i) in respect of taxes withheld at source, for amounts paid or credited on or after 1st January in the calendar year next following that in which the notice of termination is given;

(ii) in respect of income tax not described in clause (i) of this subparagraph and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice of termination is given;

(iii) in respect of corporation tax, for any financial year beginning on or after 1st April in the calendar year next following that in which the notice of termination is given.

IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.

DONE in duplicate at Canberra this 21st day of August 2003

FOR THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND:	FOR THE GOVERNMENT OF AUSTRALIA:
Alastair Goodlad	Peter Costello