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International Tax Agreements Act 1953
7Agreement with Singapore
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#### 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.