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):

" In any such case, the provisions of Article 5 shall apply. "

; and


(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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