[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.