Commonwealth Consolidated Acts

INTERNATIONAL TAX AGREEMENTS ACT 1953 - SECT 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.