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ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 50, 2019-20 11 NOVEMBER 2019 Treasury Laws Amendment (International Tax Agreements) Bill 2019 Andrew Maslaris

ISSN 1328-8091 BILLS DIGEST NO. 70, 2012-13 6 February 2013 International Tax Agreements Amendment Bill 2012 Kali Sanyal Economics Section Jonathan Chowns Law and Bills Digest Section Contents Purpose of the Bill ................................................................................................................................... 2 Background ............................................................................................................................................. 2 Indian Agreement - main aspects .......................................................................................................... 5 The Marshall Islands and Mauritius Agreements

    ISSN 1328‐8091  Parliament of Australia Department of Parliamentary Services BILLS DIGEST NO. 56, 2010-11  6 December 2010 International Tax Agreements Amendment Bill (No. 2) 2010  This is a new edition of a Bills Digest previously prepared for  the 42nd Parliament.  Morag Donaldson  Law and Bills Digest Section  Contents  Purpose ............................................................................................................................................... 2  Background ......................................................................................................................................... 2  Article 19 of the Singapore Agreement: the exchange of information .............................................. 3  Committee consideration ................................................................................................................... 5  Financial implications ......................................................................................................................... 5  Key provisions ..................................................................................................................................... 5      2  International Tax Agreements Amendment Bill (No. 2) 2010    International Tax Agreements Amendment Bill (No. 2) 2010  Date introduced:  29 September 2010  House:  House of Representatives  Portfolio:  Treasury  Commencement:    Links: The links to the Bill, its Explanatory Memorandum and second reading speech can be found on  the Bills home page, or through http://www.aph.gov.au/bills/. When bills have been passed they can  be found at the ComLaw website, which is at http://www.comlaw.gov.au/.   This Bill lapsed on the proroguing of Parliament in July 2010. It has been re‐introduced without  any significant changes.  Purpose  The Bill amends the International Tax Agreements Act 1953 (the Agreements Act) to give domestic  legal effect to the ‘second Singapore protocol’.  That protocol was signed on 8 September 2009 and  amends the existing tax treaty between Australia and Singapore.  Background  On 11 February 1969, the Governments of Australia and the Republic of Singapore (the contracting  states) entered into an agreement for ‘the avoidance of double taxation and the prevention of fiscal  evasion with respect to taxes on income’ (the Singapore Agreement).1  The text of the agreement is  set out in Schedule 5 to the Agreements Act.2    Like the other double tax agreements Australia has made with other nations, the Singapore  Agreement is intended to avoid the situation where a taxpayer (who resides in Australia and/or the 

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 19 January 2010, no. 81, 2009-10, ISSN 1328-8091 International Tax Agreements Amendment Bill (No. 2) 2009 Morag Donaldson Law and Bills Digest Section Contents Purpose ........................................................................................................................................ 2  Background ................................................................................................................................. 2  Basis

Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament BILLS DIGEST www.aph.gov.au/library 23 September 2008, no. 30, 2008-09, ISSN 1328-8091 International Tax Agreements Amendment Bill (No. 2) 2008 Bernard Pulle, Dr Ravi Tomar and Paige Darby Economics Section and Foreign Affairs, Defence and

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 14 August 2007, no. 23, 2007-08, ISSN 1328-8091 International Tax Agreements Amendment Bill (No. 2) 2007 PaoYi Tan Law and Bills Digest Section Contents Purpose . . . . . . .

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 27 July 2006, no. 5, 2006-07, ISSN 1328-8091 International Tax Agreements Amendment Bill (No.1) 2006 Angus Martyn Law and Bills Digest Section Contents Purpose . . . . . . . .

I N F O R M A T I O N , A N A L Y S I S A ND A DV ICE FO R T HE PA RL IA MENT I N F O R M A T I O N A N D R E S