Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2002

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Income Tax Act

(Chapter 134)

Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2002

O 6Z

G.N. No. S 552/2002

REVISED EDITION 2004

(29th February 2004)

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 30th November 2001, between the Government of the Republic of Singapore and the Government of the Republic of Austria, arrangements were made for, amongst other things, 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 Republic of Austria; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

[G.N. No. S 552/2002]