Australian Tax Treaties

Singaporean Agreement  

Singaporean Exchange of Notes No 3  

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

I

16 October 1989

The Honourable Paul Keating

Treasurer

Parliament House

CANBERRA

Sir

I have the honour to refer to Paragraph (4) of Article 18 of the Agreement between the Government of the Republic of Singapore and the Government of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed at Canberra on 11 February 1969.[1]

In this connection I have the honour to propose that the provisions of Paragraph (3) of Article 18 of the Agreement shall apply in relation to income derived in any year of income up to and including the year of income that ended on 30 June 1987.

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 of the Agreement, which shall enter into force on the date of your reply.

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

[Signed:]

JOSEPH FRANCIS CONCEICAO

High Commissioner

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

II

TREASURER

Parliament House

Canberra 2600

16 October 1989

His Excellency Mr Joseph Francis Conceicao

High Commissioner

Singapore High Commission

17 Forster Crescent

YARRALUMLA ACT 2600

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 proposal is 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 Australia and the Government of the Republic of Singapore for the purposes of Paragraph (4) of Article 18, which shall enter into force on today ' s date.

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

[Signed:]

PAUL KEATING