Australian Tax Treaties

Singaporean Agreement  

Singaporean Exchange of Notes No 1  

[Note from the Singapore High Commissioner, Canberra, to the Australian Treasurer]

I

The Hon. J F Cairns

The Treasurer

Parliament House

Canberra ACT 2600

Australia

Sir

I have the honour to inform you that the Government of the Republic of Singapore, in pursuance of paragraph (4) of Article 18 of the Agreement between the Government 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, signed at Canberra on 11th February 1969, has instructed me to propose that the provisions of paragraph (3) of Article 18 shall apply in relation to income derived in any year of income up to and including the year of income that ends on 30th June 1979.

In the event of this proposal being acceptable to the Government of Australia, this Note together with your Note accepting the proposal shall constitute an agreement between the two Governments for the purposes of paragraph (4) of Article 18.

I avail myself of this opportunity, Sir, to renew to you the assurance of my highest consideration.

Dated at Canberra this 21st day of May, 1975.

[Signed:]

PUNCH COOMARASWAMY

High Commissioner

High Commission of the Republic of Singapore

Canberra

Australia

[Note from Australian Treasurer to the Singapore High Commissioner, Canberra]

II

Treasurer

Parliament House

Canberra 2600

High Commissioner

High Commission of the Republic of Singapore

Canberra

Australia

Sir

I have the honour to acknowledge receipt of your Note of today ' s date which reads as follows:

[Here follows text as printed under I.]

I have the honour to inform you that the foregoing proposals are acceptable to the Government of Australia and that your Note of today ' s date and this Note, shall together constitute an agreement between the Government of the Republic of Singapore and the Government of Australia for the purposes of paragraph (4) of Article 18.

I avail myself of this opportunity, Sir, to renew to you the assurance of my highest consideration.

Dated at Canberra this twenty-first day of May, 1975.

[Signed:]

J. F. CAIRNS