International Tax Agreements Amendment Act (No. 2) 2010 (Cth)

International Tax Agreements Amendment Act (No. 2) 2010

No. 115, 2010

An Act to amend the International Tax Agreements Act 1953, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—International Tax Agreements Act 1953

International Tax Agreements Amendment Act (No. 2) 2010 No. 115, 2010

An Act to amend the International Tax Agreements Act 1953, and for related purposes

[Assented to 9 November 2010]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the International Tax Agreements Amendment Act (No. 2) 2010.

2 Commencement This Act commences on the day this Act receives the Royal Assent.

3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—International Tax Agreements Act 1953

1 Subsection 3(1) Insert: the first Singapore protocol means the Protocol amending the 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, being the protocol a copy of which is set out in Schedule 5A.

2 Subsection 3(1) Insert: the second Singapore protocol means the Protocol, signed 8 September 2009, amending the 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, being the protocol a copy of which is set out in Schedule 5B.

3 Subsection 3(1) (definition of the Singapore agreement) Omit "the Singapore protocol", substitute "the first Singapore protocol and the second Singapore protocol".