Document ID: chunk:federal_register_of_legislation:C2004A01066:schedule:16b:p3
Version: federal_register_of_legislation:C2004A01066
Segment Type: schedule
Provision Reference: sch 16B (pt 3/6)
Character Range: 35967–38635

in that other State, even if the dividends paid consist wholly or partly of profits or income arising in such other State. This paragraph shall not apply in relation to dividends paid by any company which is a resident of Australia for the purposes of Australian tax and which is also a resident of Malaysia for the purposes of Malaysian tax.

 7. Dividends paid by a company which is a resident of Malaysia shall include dividends paid by a company which is a resident of Singapore which for the purpose of those dividends has declared itself to be a resident of Malaysia, but shall not include dividends paid by a company which is a resident of Malaysia which for the purpose of those dividends has declared itself to be a resident of Singapore.".

ARTICLE 3

 Article 12 of the Agreement, as amended, is amended by:

(a) deleting paragraphs 3, 8 and 9 and renumbering the paragraphs 1 to 6;

(b) deleting "paragraphs 1, 2 and 3" and substituting "paragraphs 1 and 2" in renumbered paragraph 3; and

(c) deleting "or" at the end of subparagraph (c) of renumbered paragraph 6, renumbering existing subparagraph "(d)" as "(f)" and inserting the following subparagraphs:

"(d) the use in connection with television, radio or other broadcasting, or the right to use in connection with such broadcasting, visual images or sounds, or both, transmitted by:

 (i) satellite; or

 (ii) cable, optic fibre or similar technology;

(e) the use of, or the right to use, some or all of the part of the radiofrequency spectrum specified in a relevant licence; or".

ARTICLE 4

 Article 21 of the Agreement, as amended, is deleted and substituted with the following:

"ARTICLE 21
Other Income

 1. Items of income of a resident of one of the Contracting States, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.

 2. The provisions of paragraph 1 shall not apply to income, other than income from land as defined in paragraph 2 of Article 6, derived by a resident of one of the Contracting States where that income is effectively connected with a permanent establishment situated in the other Contracting State. In that case the provisions of Article 7 shall apply.

 3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of one of the Contracting States not dealt with in the foregoing articles of this Agreement from sources in the other Contracting State may also be taxed in the other Contracting State.".

ARTICLE 5

 Article 23 of the Agreement, as amended, is amended by:

(a) deleting paragraphs 4 to 7 and substituting the following:

 "4. For the purposes