Australia Tax Agency Posts Synthesized Text of DTA, Protocol With Singapore

The Australian Taxation Office Dec. 9 posted online a synthesized text of the 1969 DTA, 1989 protocol, and 2009 protocol with Singapore, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force April 1, 2019. The MLI applies from: 1) Jan. 1, 2020, for withholding taxes; and 2) Oct 1, 2019, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Australia, Australian Taxation Office, 12/09/22]

Reference: View Synthesized Text of Australia-Singapore DTA and Protocol, MLI. ...