Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981

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Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1981

O 6B

G.N. No. S 141/1981

REVISED EDITION 1990

(25th March 1992)

[24th April 1981]

It is hereby notified for general information that the Government of the Republic of Singapore and the Government of the Commonwealth of Australia have agreed to extend the operation of paragraph 3 of Article 18 of the Agreement [O 6] between the Government of the Republic of Singapore and the Government of the Commonwealth of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 11th February 1969 to income derived in any year of income up to and including the year of income that ends on 30th June 1984.

The exchange of diplomatic notes, containing the agreement of the two Governments to the extension, is set out in the Schedule.

[G.N. No. S 141/81]