Commonwealth Consolidated Acts

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INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 7

Agreement with Singapore

    Subject to this Act, the provisions of the Singaporean agreement, so far as those provisions affect Australian tax, have the force of law:

  (a)   in relation to withholding tax--in respect of dividends or interest derived on or after 1   July 1969, and in relation to which the agreement remains effective; and

  (b)   in relation to tax other than withholding tax--in respect of income of the year of income that commences on 1   July 1969, or of a subsequent year of income in relation to which the agreement remains effective.


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