Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975

Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975

O 6A

G.N. No. S 130/1975

REVISED EDITION 1990

(25th March 1992)

[20th June 1975]

It is hereby notified for general information that the Government of the Republic of Singapore and the Government of the Commonwealth of Australia have agreed to extend for another five years the operation of paragraph 3 of Article 18 of the Agreement between the Government of the Republic of Singapore and the Government of the Commonwealth of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income [O 6] signed on 11th February 1969 to income derived in any year of income up to and including the year of income that ends on the 30th June 1979.

The diplomatic notes, containing the agreement of the two Governments to the extension, are set out in the Schedule.

THE SCHEDULE

Sir,

  I have the honour to inform you that the Government of the Republic of Singapore, in pursuance of paragraph 4 of Article 18 of the Agreement between the Government of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Canberra on 11th February 1969, has instructed me to propose that the provisions of paragraph 3 of Article 18 shall apply in relation to income derived in any year of income up to and including the year of income that ends on 30th June 1979.

  In the event of this proposal being acceptable to the Government of Australia, this Note together with your Note accepting the proposal shall constitute an agreement between the two Governments for the purposes of paragraph 4 of Article 18.

  I avail myself of this opportunity, Sir, to renew to you the assurance of my highest consideration.

  Dated at Canberra this 21st day of May 1975.

Punch Coomaraswamy,     
High Commissioner,         
High Commission of         
the Republic of Singapore,
Canberra, Australia.          

The Hon. J. F. Cairns,
The Treasurer,
Parliament House,
Canberra, A.C.T. 2600,
Australia.

TREASURER,     
Parliament House,
Canberra 2600.     

Sir,

  I have the honour to acknowledge receipt of your Note of today’s date which reads as follows:

  “I have the honour to inform you that the Government of the Republic of Singapore, in pursuance of paragraph 4 of Article 18 of the Agreement between the Government of Australia and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Canberra on 11th February 1969, has instructed me to propose that the provisions of paragraph 3 of Article 18 shall apply in relation to income derived in any year of income up to and including the year of income that ends on 30th June 1979.

  In the event of this proposal being acceptable to the Government of Australia, this Note together with your Note accepting the proposal shall constitute an agreement between the two Governments for the purposes of paragraph 4 of Article 18.”.

  I have the honour to inform you that the foregoing proposals are acceptable to the Government of Australia and that your Note of today’s date and this Note, shall together constitute an agreement between the Government of the Republic of Singapore and the Government of Australia for the purposes of paragraph 4 of Article 18.

  I avail myself of this opportunity, Sir, to renew to you the assurance of my highest consideration.

  Dated at Canberra this twenty-first day of May 1975.

(Sd.) J. F. Cairns

High Commissioner,
High Commission of the Republic of Singapore,
Canberra, Australia.

[G.N. No. S 130/1975]

LEGISLATIVE HISTORY

Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975

 

This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975. It is not part of this Order.
1.	G. N. No. S 130/1975—Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975
	Date of commencement	:	20 June 1975
2.	1990 Revised Edition—Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1975
	Date of operation	:	25 March 1992