    [Public Papers of the Presidents of the United States: George W. Bush (2002, Book II)]
    [November 14, 2002]
    [Page 2075]
    [From the U.S. Government Publishing Office www.gpo.gov]

    [[Page 2075]]

    Message to the Senate Transmitting a Protocol Amending the Australia-
    United States Taxation Convention
    November 14, 2002

    To the Senate of the United States:
        I transmit herewith, for Senate advice and consent to ratification,
    a Protocol Amending the Convention Between the Government of the United
    States of America and the Government of Australia for the Avoidance of
    Double Taxation and the Prevention of Fiscal Evasion with Respect to
    Taxes on Income, signed at Canberra on September 27, 2001 (the
    ``Protocol''). I also transmit, for the information of the Senate, the
    report of the Department of State concerning the Protocol.
        The Convention, as amended by the Protocol, would be similar to
    recent tax treaties between the United States and other developed
    nations. It provides maximum rates of tax to be applied to various types
    of income and protection from double taxation of income. The Convention,
    as amended by the Protocol, also provides for resolution of disputes and
    sets forth rules making its benefits unavailable to residents that are
    engaged in treaty shopping.
        I recommend that the Senate give early and favorable consideration
    to this Protocol, and that the Senate give its advice and consent to
    ratification.

                                                              George W. Bush

     The White House,

     November 14, 2002.