House of Representatives
International Tax Agreements Amendment Bill (No. 2) 2010
Explanatory Memorandum
Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| Agreements Act 1953 | International Tax Agreements Act 1953 |
| Commissioner | Commissioner of Taxation |
| EOI Article | Exchange of Information Article |
| existing Agreement | the Agreement between the Government of the Commonwealth 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 11 February 1969 as amended by the Protocol signed at Canberra on 16 October 1989 |
| OECD | Organisation for Economic Co-operation and Development |
| OECD Model | OECD Model Tax Convention on Income and on Capital |
| Second Protocol | Second Protocol amending the Agreement between the Government of the Commonwealth 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 11 February 1969 as amended by the Protocol signed at Canberra on 16 October 1989 |