Protocol amending the Agreement with 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 | [1990] ATS 3 |
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| Done at Place and Date | Canberra, 10/18/1989 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Singapore |
| |
| Subject of Treaty |
Taxation |
| |
| Australian Implemention Requirements | Income Tax (International Agreements) Amendment Act (No. 2) 1989 (No. 165 of 1989) |
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| Entry into Force for Australia, Date and Conditions | 01/05/1990, EIF with Singapore's note in reply |
| |
| Treaty Acceptance |
| 1. Action and Date |
|
| 2. Action and Date |
|
| |
| Treaty Withdrawal |
| 1. Action and Date |
|
| 2. Action and Date |
|
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| Registered with UN | 07/30/1990, 10175, Australia |
| Other Series Numbers and Reference to Text | Act 1989/165; UNTS 1571 p503 |
| Amendments to Treaty and Notes | refer to Second Protocol signed in Canberra 8 September 2009 - [2010] ATS 26; 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 |
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