Australian Tax Treaties

Singaporean Agreement

Singaporean Exchange of Notes No 2

[Note from the High Commissioner of the Republic of Singapore, Canberra, to the Treasurer of Australia]

SINGAPORE HIGH COMMISSION

81 Mugga Way

Red Hill ACT 2603

The Hon John Howard MP

The Treasurer

Parliament House

CANBERRA

Sir

I have the honour to inform you that the Government of the Republic of Singapore, in pursuance of paragraph (4) of Article 18 of the Agreement between the Government 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, ^[1]

ATS 1969 No. 14 Act 1969 No. 24; UNTS 708 p. 227.

has instructed me to propose that the provisions of paragraph (3) of Article 18 shall apply in relation to income derived in any year of income up to and including the year of income that ends on 30 June 1984.

In the event of this proposal being acceptable to the Government of Australia, this Note together with your Note accepting the proposal shall constitute an agreement between the two Governments for the purposes of paragraph (4) of Article 18.

I avail myself of this opportunity, Sir, to renew to you the assurances of my highest consideration.

Dated at Canberra this 11th day of March, 1981.

[Signed:]

LOW CHOON MING

High Commissioner

High Commission of the Republic of Singapore

Canberra

Australia

[Note from the Treasurer of Australia to the High Commissioner of the Republic of Singapore, Canberra]

11 March 1981

Mr Low Choon Ming

High Commissioner

High Commission of the Republic of Singapore

CANBERRA

Sir

I have the honour to acknowledge receipt of your Note of today ' s date which reads as follows:

[Here follows text as printed under I.]

I have the honour to inform you that the foregoing proposals are acceptable to the Government of Australia and that your Note of today ' s date and this Note, shall together constitute an agreement between the Government of Australia and the Government of the Republic of Singapore for the purposes of paragraph (4) of Article 18.

I avail myself of this opportunity, Sir, to renew to you the assurance of my highest consideration.

[Signed:]

JOHN HOWARD

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