International Tax Agreements Act 1953

SECTION 7  

7   AGREEMENT WITH SINGAPORE  


Subject to this Act, the provisions of the Singaporean agreement, so far as those provisions affect Australian tax, have the force of law:


(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1969, and in relation to which the agreement remains effective; and


(b) in relation to tax other than withholding tax - in respect of income of the year of income that commences on 1 July 1969, or of a subsequent year of income in relation to which the agreement remains effective.




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