ARTICLE 26
EXCHANGE OF INFORMATION

1.         The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or of the domestic laws of the Contracting States concerning the taxes to which this Agreement applies insofar as the taxation thereunder is not contrary to this Agreement.  The exchange of information is not restricted by Article 1.  Any information received by the competent authority of a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes to which this Agreement applies and shall be used only for such purposes.

2.         In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

            (a)        to carry out administrative measures at variance with the laws or the

                         administrative practice of that or of the other Contracting State;

            (b)        to supply information which is not obtainable under the laws or in the

                         normal course of the administration of that or of the other Contracting

                         State; or

            (c)        to supply information which would disclose any trade, business, industrial,
                         commercial or professional secret or trade process, or to supply information

                         the disclosure of which would be contrary to public policy.

ARTICLE 27
DIPLOMATIC AND CONSULAR OFFICIALS

            Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

ARTICLE 28
ENTRY INTO FORCE

1.         This Agreement shall enter into force upon the last of the dates on which the Contracting States have exchanged notes through the diplomatic channel indicating that the necessary procedures to give this Agreement the force of law have been completed in Australis and Thailand, as the case may be, and thereupon the Agreement shall have effect--

            (a)        in Australia:

                        (i)         in respect of withholding tax on income that is derived by a non-resident,
                                     in relation to income derived on or after 1 January in the calendar year

                                     next following that in which the notes are exchanged;

                        (ii)        in respect of other Australian tax, in relation to income of any year of

                                     income beginning on or after 1 July in the calendar year next following

                                     that in which the notes are exchanged;

            (b)        in Thailand:

                        (i)         in respect of withholding taxes, on income derived by a non-resident

                                     on or after 1 January in the calendar year next following that in which

                                     the notes are exchanged;

                        (ii)        in respect of other taxes, on income of the calendar years or accounting
                                     periods beginning on or after 1 January in the calendar year next

                                     following that in which the notes are exchanged.

ARTICLE 29
TERMINATION

            This Agreement shall continue in effect indefinitely, but either of the Contracting States, may, on or before 30 June in any calendar year after the fifth year following that in which the Agreement entered into force, give to the other Contracting State through the diplomatic channel written notice of termination and, in that event, this Agreement shall cease to have effect-

            (a)        in Australia:

                        (i)         in respect of withholding tax on income that is derived by a non-resident,
                                     in relation to income derived on or after 1 January in the calendar year

                                     next following that in which the notice of termination is given;

                        (ii)        in respect of other Australian tax, in relation to income of any year of

                                     income beginning on or after 1 July in the calendar year next following

                                     that in which the notice of termination is give,

            (b)        in Thailand:

                        (i)         in respect of withholding taxes, on income derived by a non-resident

                                     on or after 1 January in the calendar year next following that in which

                                     the notice of termination is given;

                        (ii)        in respect of other taxes, on income of the calendar years or accounting
                                     periods beginning on or after 1 January in the calendar year next

                                     following that in which the notice of termination is given.

            IN WITNESS WHEREOF the undersigned, being duly authorized, have signed this Agreement.

            DONE in duplicate at Canberra on this 31 st day of August One thousand nine hundred and eighty-nine in the English and Thai languages, each text being equally authentic.

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