International Tax Agreements Act 1953
Sch5-Art2
Amended by:
Income Tax (International Agreements) Act 1969 (assent 4/06/1969)
Explanatory Memorandum - REPS
Notes for the Minister's Second Reading Speech - REPS
6
Commenced | Action | Note |
04/06/1994 | Insert | Inserted definition of "Australia" |
04/06/1994 | Insert | Inserted definition of "Australian tax" |
04/06/1994 | Insert | Inserted definition of "Contracting State" |
04/06/1994 | Insert | Inserted definition of "Malaysian company" |
04/06/1994 | Insert | Inserted definition of "Singapore tax" |
04/06/1994 | Insert | Inserted definition of "Singapore" |
04/06/1994 | Insert | Inserted definition of "company" |
04/06/1994 | Insert | Inserted definition of "competent authority" |
04/06/1994 | Insert | Inserted definition of "enterprise" |
04/06/1994 | Insert | Inserted definition of "one of the Contracting States" |
04/06/1994 | Insert | Inserted definition of "other Contracting State" |
04/06/1994 | Insert | Inserted definition of "person" |
04/06/1994 | Insert | Inserted definition of "profits of a Singapore enterprise" |
04/06/1994 | Insert | Inserted definition of "profits of an Australian enterprise" |
04/06/1994 | Insert | Inserted definition of "resident in Singapore" |
04/06/1994 | Insert | Inserted definition of "resident of Australia" |
04/06/1994 | Insert | Inserted definition of "tax" |
04/06/1994 | Insert | Inserted definition of "the Commonwealth" |