Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) Order 1992

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Current version
as at 18 Nov 2024

Income Tax Act

(CHAPTER 134, Section 49)

Income Tax (Singapore — Papua New Guinea) (Avoidance of Double Taxation Agreement) Order 1992

O 22A

G.N. No. S 476/1992

REVISED EDITION 1993

(1st April 1993)

[20th November 1992]

WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:

AND WHEREAS by an Agreement dated the 19th day of October 1991, between the Government of the Republic of Singapore and the Government of the Independent State of Papua New Guinea, arrangements were made amongst other things for the avoidance of double taxation:

NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)	that the arrangements specified in the Schedule have been made with the Government of the Independent State of Papua New Guinea; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

[G.N. No. S 476/92]

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