Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981

Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981

O 6B

G.N. No. S 141/1981

REVISED EDITION 1990

(25th March 1992)

[24th April 1981]

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 the operation of paragraph 3 of Article 18 of the Agreement [O 6] 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 signed on 11th February 1969 to income derived in any year of income up to and including the year of income that ends on 30th June 1984.

The exchange of diplomatic notes, containing the agreement of the two Governments to the extension, is 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 1984.

            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 assurances of my highest consideration.

            Dated at Canberra this 11th day of March 1981.

(Sd.)	Low Choon Ming,
	High Commissioner,
	High Commission of the    Republic of Singapore,
	Canberra, Australia.

The Hon. John Howard, MP,
The Treasurer,
Parliament House,
Canberra, A.C.T. 2600,
Australia.

TREASURER,

Parliament House,

Canberra 2600,

11th March 1981.

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 1984.

            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.

	(Sd.) John Howard
Mr. Low Choon Ming,
High Commissioner,
High Commission of the    Republic of Singapore,
Canberra, A.C.T.
_______________

[G.N. No. S 141/81]

LEGISLATIVE HISTORY

Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981

 

This Legislative History is provided for the convenience of users of the Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981. It is not part of this Order.
1.	G. N. No. S 141/1981—Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981
	Date of commencement	:	24 April 1981
2.	1990 Revised Edition—Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981
	Date of operation	:	25 March 1992