Oifig an Tánaiste
Aire Gnóthai Eachtracha agus Trádála
Office of the Tánaiste
Minister for Foreign Affairs and Trade
2 April 2019
H.E. Richard Seymour Andrews
Ambassador to Ireland
Australian Embassy Ireland
Level 2
47, 49 St Stephen's Green
Dublin 2
Ireland
D02 W634
Dear Ambassador,
I have the honour to refer to your Excellency's Letter of 2 April 2019 which reads as follows:
"I have the honour to refer to the Treaty on Extradition between Australia and Ireland , done at Dublin on 2 September 1985.
In September 2013 it was proposed to amend the said Treaty as follows:
1. By deleting Article III, paragraph 2(a); and
2. By inserting a new paragraph 5 in Article II of the Treaty concerning revenue offences, to provide as follows:
'5. (a) For the purposes of this Treaty a revenue offence is an extraditable offence.
(b) A 'revenue offence' means an offence in connection with taxes, duties, customs or exchange control.
(c) Extradition shall not be refused on the ground that the rules or laws relating to taxes, duties, customs or exchange control that apply in the requesting State differ in nature from the rules or laws that apply to taxes, duties, customs or exchange control in the requested State.'
I have the honour to advise that the foregoing proposal is acceptable to the Government of Australia.
I further propose that this letter and your response confirming Ireland's agreement to the foregoing proposal shall constitute an agreement between our two Governments, which shall enter into force upon an exchange of notes through diplomatic channels confirming that each side has completed its necessary domestic requirements."
I have the honour to confirm the agreement of the Government of Ireland to the proposal set out in your Excellency's Letter.
Yours sincerely
Simon
Coveney, T.D.,
Tánaiste and Minister for Foreign Affairs and Trade
THE AMBASSADOR AUSTRALIAN EMBASSY DUBLIN
2 April 2019
Mr Simon Coveney TD
Tánaiste and Minister for Foreign Affairs and Trade
Iveagh House
80 St Stephen's Green
Dublin 2
Ireland
D02 VY53
Dear Minister,
I have the honour to refer to the Treaty on Extradition between Australia and Ireland , done at Dublin on 2 September 1985.
In September 2013 it was proposed to amend the said Treaty as follows:
1. By deleting Article III, paragraph 2(a); and
2. By inserting a new paragraph 5 in Article II of the Treaty concerning revenue offences, to provide as follows:
'5. (a) For the purposes of this Treaty a revenue offence is
an extraditable offence.
(b) A 'revenue offence' means an offence in connection with taxes, duties, customs or exchange control.
(c) Extradition shall not be refused on the ground that the rules or laws relating to taxes, duties, customs or exchange control that apply in the requesting State differ in nature from the rules or laws that apply to taxes, duties, customs or exchange control in the requested State.'
I have the honour to advise that the foregoing proposal is acceptable to the Government of Australia.
I further propose that this letter and your response confirming Ireland's agreement to the foregoing proposal shall constitute an agreement between our two Governments, which shall enter into force upon an exchange of notes through diplomatic channels confirming that each side has completed its necessary domestic requirements.
Yours sincerely
Richard Seymour Andrews
Ambassador to Ireland