Australia and Singapore Protocol - exchange of information
On 8 September 2010, Australia and Singapore signed a Second Protocol. This protocol amends the existing tax treaty between Australia and Singapore, which was signed on 11 February 1969 and later amended by the First Protocol signed on 16 October 1989 (the Singapore Agreement). The Second Protocol:
- replaces the Exchange of Information (EOI) article in the Singapore Agreement
- meets the current international EOI standard developed by the Organisation for Economic Co-operation and Development (OECD).
The Second Protocol entered into force on 22 December 2010.
For more information, refer to the Assistant Treasurer's press release on 8 September 2009 number 047/2009.