Australian Tax Treaties
Singaporean Agreement
Singaporean Protocol (No 1)
ARTICLE 10
Article 9 of the Agreement is amended by:
(a) adding at the end of paragraph (3):
(b) adding at the end of paragraph (5):
Article 9 of the Agreement is amended by:
(a) adding at the end of paragraph (3):
; and" In any such case, the provisions of Article 5 shall apply. "
(b) adding at the end of paragraph (5):
" The term does not include income to which paragraph (4) of Article 7 applies. "
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