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INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT 1977 No. 134 of 1977 - SECT 5

Provisions relating to certain income derived from sources in the United Kingdom, Singapore, Japan, New Zealand, Germany, the Netherlands, France and Belgium 
5. Section 12 of the Principal Act is amended-

   (a)  by omitting from paragraph (af) of sub-section (1) ''or'' (last
        occurring); and

   (b)  by inserting after paragraph (af) of sub-section (1) the following
        paragraph:

''(ag) income being-

        (i)    interest to which-

                (A)  paragraph (1) of Article 10 of the Belgian agreement
                     applies by reason of paragraph (3) of the Article; or

                (B)  paragraph (1) of Article 11 of the Belgian agreement
                     applies; or

        (ii)   royalties to which paragraph (1) of Article 12 of the Belgian
               agreement applies,

where the income is derived, in the year of income commencing on 1 July in the
calendar year immediately following that in which the agreement enters into
force, or a subsequent year of income, from sources in Belgium; or''.

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