Australian Tax Treaties
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
