Australian Tax Treaties
Singaporean Agreement
AGREEMENT BETWEEN THE GOVERNMENT OF THE COMMONWEALTH OF AUSTRALIA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 3
1.
For the purposes of this Agreement -
(a) the term " Australian company " means any company which being a resident of Australia -
(b) the term " Singapore company " means any company which is managed and controlled in Singapore and which is not an Australian company;
(c) the term " Singapore resident " means any Singapore company and any person (other than a company) who is resident in Singapore; and
(d) the term " Australian resident " means any Australian company and any other person (other than a Singapore company) who is a resident of Australia.
2.
Where by reason of the provisions of paragraph (1) of this Article an individual is both a Singapore resident and an Australian resident -
(a) he shall be treated solely as a Singapore resident -
(b) he shall be treated solely as an Australian resident -
3.
Where by reason of the provisions of paragraph (1) of this Article a person other than an individual is both a Singapore resident and an Australian resident -
(a) it shall be treated solely as a Singapore resident if it is managed and controlled in Singapore;
(b) it shall be treated solely as an Australian resident if it is managed and controlled in Australia.
4.
In this Agreement the term " resident of one of the Contracting States " and the term " resident of the other Contracting State " mean a person who is a Singapore resident or a person who is an Australian resident as the context requires.
5.
In this Agreement, the term " Singapore enterprise " and the term " Australian enterprise " mean an industrial or commercial enterprise (including a mining, agricultural, pastoral, forestry or plantation enterprise) carried on by a Singapore resident or by an Australian resident respectively, and the term " enterprise of one of the Contracting States " and the term " enterprise of the other Contracting State " mean an Australian enterprise or a Singapore enterprise, as the context requires.
As amended by the Singaporean Exchange of Notes (No 1), the Singaporean Exchange of Notes (No 2), the Singaporean Exchange of Notes (No 3), the Singaporean Protocol (No 1) and Singaporean Protocol (No 2)
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) has modified the application of this tax treaty. A synthesised text of the MLI and this tax treaty is available to facilitate the understanding of how the MLI modifies this tax treaty.
For the purposes of this Agreement -
(a) the term " Australian company " means any company which being a resident of Australia -
(i) is incorporated in Australia and has its centre of administrative or practical management in Australia whether or not any person outside Australia exercises or is capable of exercising any overriding control or direction of the company or of its policy or affairs in any way whatsoever; or
(ii) is managed and controlled in Australia;
(b) the term " Singapore company " means any company which is managed and controlled in Singapore and which is not an Australian company;
(c) the term " Singapore resident " means any Singapore company and any person (other than a company) who is resident in Singapore; and
(d) the term " Australian resident " means any Australian company and any other person (other than a Singapore company) who is a resident of Australia.
2.
Where by reason of the provisions of paragraph (1) of this Article an individual is both a Singapore resident and an Australian resident -
(a) he shall be treated solely as a Singapore resident -
(i) if he has a permanent home available to him in Singapore and has not a permanent home available to him in Australia;
(ii) if sub-paragraph (a)(i) of this paragraph is not applicable but he has an habitual abode in Singapore and has not an habitual abode in Australia;
(iii) if neither sub-paragraph (a)(i) nor sub-paragraph (a)(ii) of this paragraph is applicable but the Contracting State with which his personal and economic relations are closest is Singapore;
(b) he shall be treated solely as an Australian resident -
(i) if he has a permanent home available to him in Australia and has not a permanent home available to him in Singapore;
(ii) if sub-paragraph (b)(i) of this paragraph is not applicable but he has an habitual abode in Australia and has not an habitual abode in Singapore;
(iii) if neither sub-paragraph (b)(i) nor sub-paragraph (b)(ii) of this paragraph is applicable but the Contracting State with which his personal and economic relations are closest is Australia.
3.
Where by reason of the provisions of paragraph (1) of this Article a person other than an individual is both a Singapore resident and an Australian resident -
(a) it shall be treated solely as a Singapore resident if it is managed and controlled in Singapore;
(b) it shall be treated solely as an Australian resident if it is managed and controlled in Australia.
4.
In this Agreement the term " resident of one of the Contracting States " and the term " resident of the other Contracting State " mean a person who is a Singapore resident or a person who is an Australian resident as the context requires.
5.
In this Agreement, the term " Singapore enterprise " and the term " Australian enterprise " mean an industrial or commercial enterprise (including a mining, agricultural, pastoral, forestry or plantation enterprise) carried on by a Singapore resident or by an Australian resident respectively, and the term " enterprise of one of the Contracting States " and the term " enterprise of the other Contracting State " mean an Australian enterprise or a Singapore enterprise, as the context requires.
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