Document ID: chunk:federal_register_of_legislation:C2024C00814:section:3aaa:p9
Version: federal_register_of_legislation:C2024C00814
Segment Type: section
Provision Reference: s 3AAA (pt 9/12)
Character Range: 30127–32813

double taxation and the prevention of fiscal evasion with respect to taxes on income; and
 (b) the protocol to that agreement;
each done at Canberra on 2 February 2000.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 2001 No. 4 ([2001] ATS 4).
Russian agreement means:
 (a) the Agreement between the Government of Australia and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; and
 (b) the protocol to that agreement;
each done at Canberra on 7 September 2000.
Note: The text of this agreement and protocol is set out in Australian Treaty Series 2003 No. 23 ([2003] ATS 23).
Samoan agreement means the Agreement between the Government of Australia and the Government of Samoa for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments, done at Canberra on 16 December 2009.
Note: In 2023, the text of this agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Singaporean agreement means 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, done at Canberra on 11 February 1969.
Note 1: The text of this agreement is set out in Australian Treaty Series 1969 No. 14 ([1969] ATS 14).
Note 2: Section 7 gives this agreement the force of law.
Note 3: The text of notes exchanged about the tax sparing provisions in Article 18 of this agreement is set out in the Australian Treaty Series at [1975] ATS 18, [1981] ATS 31 and [1989] ATS 26.
Singaporean protocol (No. 1) means the protocol, done at Canberra on 16 October 1989, amending the Singaporean agreement.
Note: The text of this protocol is set out in Australian Treaty Series 1990 No. 3 ([1990] ATS 3).
Singaporean protocol (No. 2) means the protocol, done at Canberra on 8 September 2009, amending the Singaporean agreement (as amended by the Singaporean protocol (No. 1)).
Note: The text of this protocol is set out in Australian Treaty Series 2010 No. 26 ([2010] ATS 26).
Slovak agreement means the Agreement between Australia and the Slovak Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, done at Canberra on 24 August 1999.
Note: The text of this agreement is set out in Australian Treaty Series 1999 No. 35 ([1999] ATS 35).
South African agreement means:
 (a) the Agreement between the