DT2721 - DT: Australia: old agreement, Article 22: Territorial extension

This Agreement applies up to 5th April 2004 for UK income and capital gains tax, up to 31st March 2004 for UK Corporation tax and up to 30th June for Australian taxes and UK withholding taxes. There is no equivalent in the later agreement.

(22)(1) This Agreement may be extended, either in its entirety or with modifications to any territory for whose international relations either of the Contracting Governments is responsible, and which imposes taxes substantially similar in character to those which are the subject of this Agreement, and any such extension shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as may be specified and agreed between the Contracting Governments in Letters to be exchanged for this purpose.

(2) The termination of this Agreement under Article 24 shall, unless otherwise expressly agreed by both Contracting Governments, terminate the application of this Agreement to any territory to which it has been extended under this Article.