Australian Tax Treaties
Singaporean Agreement
Singaporean Protocol (No 1)
ARTICLE 2
Article 1 of the Agreement is amended by omitting subparagraph (1)(a) and substituting:
Article 1 of the Agreement is amended by omitting subparagraph (1)(a) and substituting:
" (a) in Australia:
the income tax, and the petroleum resource rent tax in respect of offshore projects, imposed under the federal law of the Commonwealth of Australia; "
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.