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
| Australian Treaty Series Number | [1969] ATS 14 |
| |
| Done at Place and Date | Canberra, 02/11/1969 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Singapore |
| |
| Subject of Treaty |
Taxation |
| |
| |
| Entry into Force for Australia, Date and Conditions | 06/04/1969, Applicable to Christmas, Cocos and Norfolk Islands and Ashmore and Cartier Islands |
| |
| Treaty Acceptance |
| 1. Action and Date |
|
| 2. Action and Date |
|
| |
| Treaty Withdrawal |
| 1. Action and Date |
|
| 2. Action and Date |
|
| |
| Registered with UN | 01/12/1970, 10175, Australia |
| Other Series Numbers and Reference to Text | Act 1969/24; [1970] UNTSer 55. |
| Amendments to Treaty and Notes | refer: Amendments of 21 May 1975, 11 Mar 1981 & 16 Oct 1989
and Protocol of 16 Oct 1989.
On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Protocol between Australia and Singapore is available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Singapore-agreement&PiT=99991231235958 |
| Last Updated | 06/26/2019 |
| |