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Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR6C 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

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

Common questions

What is Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990?
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR6C 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 still in force?
Yes — Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 is currently in force.
When did Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 take effect?
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 was first recorded in 1947.
How many regulations does Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 have?
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990?
The official text of Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1990 is published at sso.agc.gov.sg.