AUSTRALIAN TAX TREATIES

Singaporean Agreement  

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  

ARTICLE 16  

1.  
This Article shall apply to a person who is a resident of Australia and is also resident in Singapore.

2.  
Where such a person is treated for the purposes of this Agreement solely as a resident of one of the Contracting States he shall be exempt in the other Contracting State from tax on any income in respect of which he is subject to tax in the first-mentioned Contracting State if the income is derived -


(a) from sources in the first-mentioned Contracting State; or


(b) from sources outside both Contracting States.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.