s 7
In forceAgreement with Singapore
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
(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.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.