Income Tax Act
(CHAPTER 134, Section 49)
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990
O 6C
G.N. No. S 7/1990

REVISED EDITION 1990
(25th March 1992)
[5th January 1990]
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 11th February 1969 between the Government of the Republic of Singapore and the Government of the Commonwealth of Australia, arrangements were made amongst other things for the avoidance of double taxation:
AND WHEREAS by an exchange of diplomatic notes dated 16th October 1989 between the Government of the Republic of Singapore and the Government of the Commonwealth of Australia, the operation of paragraph 3 of Article 18 of the said Agreement was extended to income derived in any year of income up to and including the year of income that ended on 30th June 1987:
AND WHEREAS by a Protocol dated 16th October 1989 between the Government of the Republic of Singapore and the Government of the Commonwealth of Australia, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:
NOW, THEREFORE, IT IS HEREBY DECLARED by the Minister for Finance —
(a)that the arrangements as contained in the said exchange of diplomatic notes set out in the Schedule have been made with the Government of the Commonwealth of Australia;
(b)that the arrangements as modified by the said Protocol specified in the Schedule have been made with the Government of the Commonwealth of Australia; and
(c)that it is expedient that those arrangements should have effect notwithstanding anything in any written law.
[G.N. No. S 7/1990]
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