| Income Tax Act 1947 |
| Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 |
|
| Citation and commencement |
| 1. This Order is the Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022 and comes into operation on 1 January 2023. |
| Purpose |
| Amendment of Agreement |
| 3. The provisions of the Agreement are amended in the manner set out in the Schedule. |
| Entry into effect |
4. The amendments mentioned in paragraph 3 have effect —
|
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/1 Vol. 15] |