Australian Tax Treaties
Article 27 of the Agreement, as amended, is amended by numbering the existing paragraph as 1 and adding after that paragraph, the following:
" 2.
Persons entitled to a particular tax treatment under:
(a) a law of one of the Contracting States which has been identified in an Exchange of Letters between the Contracting States; or
(b) any law substantially similar to such an identified law which is subsequently enacted by the relevant Contracting State,shall not be entitled to any benefit of this Agreement.
3.
In the event of either Contracting State becoming aware of a substantially similar law of the type referred to in subparagraph (b) of paragraph 2, the Contracting States shall consult each other with a view to identifying such law in an Exchange of Letters. "
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