Income Tax (Singapore — Austria) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2014

No. S 65Income Tax Act(CHAPTER 134)Income Tax (Singapore — Austria) (Supplementary) (Avoidance of Double Taxation Agreement) Order 2014WHEREAS 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, for the avoidance of double taxation:AND WHEREAS by a Protocol dated 15th September 2009, between the Government of the Republic of Singapore and the Government of the Republic of Austria, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:AND WHEREAS by an exchange of diplomatic notes dated 3rd September 2012 and 16th October 2012 between the Government of the Republic of Singapore and the Government of the Republic of Austria, paragraph 1 subparagraph (e) relating to Article 25 of the said Protocol was amended:NOW, THEREFORE, it is hereby declared by the Minister for Finance —