AUSTRALIAN TAX TREATIES
With reference to paragraph 1 of Article 25 (Mutual Agreement Procedure) of the Convention:
It is agreed that the competent authority of each Contracting State will implement a notification process for cases that are presented by a person to a competent authority under paragraph 1. This process is to be used when the competent authority to which a case is presented does not consider the person ' s objection to be justified. In such circumstances, the competent authority must notify the other competent authority of the case.