Australian Tax Treaties
German Agreement
AGREEMENT BETWEEN AUSTRALIA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF FISCAL EVASION AND AVOIDANCE
ARTICLE 30
Protection of Personal Information
Where personal information is exchanged under this Agreement, the following additional provisions shall apply:
(a) The receiving agency may use such information in compliance with paragraph 2 of Article 26 .
(b) The supplying agency shall be obliged to exercise vigilance as to the accuracy of the information to be supplied and its foreseeable relevance within the meaning of paragraph 1 of Article 26 and the proportionality to the purpose for which it is supplied. If it emerges that inaccurate information or information which should not have been supplied has been supplied, the receiving agency shall be informed of this without delay. That agency shall be obliged to correct or erase such information without delay.
(c) The receiving agency shall on request inform the supplying agency on a case-by-case basis about the use of the supplied information and the results achieved thereby.
(d) Upon application the person concerned shall be informed of the supplied information relating to that person and of the use to which such information is to be put. There shall be no obligation to furnish this information if on balance it turns out that the public interest in withholding it outweighs the interest of the person concerned in receiving it. In all other respects, the right of the person concerned to be informed of the existing information relating to that person shall be governed by the domestic law of the Contracting State in whose sovereign territory the application for the information is made.
(e) The receiving agency shall bear liability in accordance with its domestic laws in relation to any person suffering unlawful damage in connection with the supply of information under the exchange of information pursuant to this Agreement. In relation to the damaged person, the receiving agency may not plead to its discharge that the damage had been caused by the supplying agency.
(f) Where the domestic law of the supplying agency contains special deadlines for the deletion of the personal information supplied, that agency shall inform the receiving agency accordingly. In any case, supplied personal information shall be erased in accordance with the domestic law or administrative practice of the receiving agency, once such information is no longer required for the purpose for which it was supplied.
(g) The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal information.
(h) The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal information supplied against unauthorised access, unauthorised alteration and unauthorised disclosure.
Where personal information is exchanged under this Agreement, the following additional provisions shall apply:
(a) The receiving agency may use such information in compliance with paragraph 2 of Article 26 .
(b) The supplying agency shall be obliged to exercise vigilance as to the accuracy of the information to be supplied and its foreseeable relevance within the meaning of paragraph 1 of Article 26 and the proportionality to the purpose for which it is supplied. If it emerges that inaccurate information or information which should not have been supplied has been supplied, the receiving agency shall be informed of this without delay. That agency shall be obliged to correct or erase such information without delay.
(c) The receiving agency shall on request inform the supplying agency on a case-by-case basis about the use of the supplied information and the results achieved thereby.
(d) Upon application the person concerned shall be informed of the supplied information relating to that person and of the use to which such information is to be put. There shall be no obligation to furnish this information if on balance it turns out that the public interest in withholding it outweighs the interest of the person concerned in receiving it. In all other respects, the right of the person concerned to be informed of the existing information relating to that person shall be governed by the domestic law of the Contracting State in whose sovereign territory the application for the information is made.
(e) The receiving agency shall bear liability in accordance with its domestic laws in relation to any person suffering unlawful damage in connection with the supply of information under the exchange of information pursuant to this Agreement. In relation to the damaged person, the receiving agency may not plead to its discharge that the damage had been caused by the supplying agency.
(f) Where the domestic law of the supplying agency contains special deadlines for the deletion of the personal information supplied, that agency shall inform the receiving agency accordingly. In any case, supplied personal information shall be erased in accordance with the domestic law or administrative practice of the receiving agency, once such information is no longer required for the purpose for which it was supplied.
(g) The supplying and the receiving agencies shall be obliged to keep official records of the supply and receipt of personal information.
(h) The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal information supplied against unauthorised access, unauthorised alteration and unauthorised disclosure.
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