International Tax Agreements Act 1953

SECTION 7

7 AGREEMENT WITH SINGAPORE

Subject to this Act, the provisions of the Singaporean agreement, so far as those provisions affect Australian tax, have the force of law:

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1969, and in relation to which the agreement remains effective; and

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(b) in relation to tax other than withholding tax - in respect of income of the year of income that commences on 1 July 1969, or of a subsequent year of income in relation to which the agreement remains effective.

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History

S 7 amended by No 45 of 2011, s 3 and Sch 1 items 16 and 17, by omitting " (1) " from s 7(1) and substituting " Singaporean agreement " for " Singapore agreement " in s 7(1), effective 27 June 2011. For transitional provisions see note under s 3(1) . S 7 formerly read:

SECTION 7 AGREEMENT WITH SINGAPORE
7(1)
Subject to this Act, the provisions of the Singapore agreement , so far as those provisions affect Australian tax, have the force of law:

(a) in relation to withholding tax - in respect of dividends or interest derived on or after 1 July 1969, and in relation to which the agreement remains effective; and

(b) in relation to tax other than withholding tax - in respect of income of the year of income that commences on 1 July 1969, or of a subsequent year of income in relation to which the agreement remains effective.

7(2)
(Omitted by No 165 of 1989)
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History

Former s 7(2) inserted by No 28 of 1981.

7(3)
(Omitted by No 165 of 1989)
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History

Former s 7(3) inserted by No 57 of 1983.

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