S.I. No. 210/1959:

DOUBLE TAXATION RELIEF (SEA OR AIR TRANSPORT) (UNION OF SOUTH AFRICA) ORDER, 1959.

DOUBLE TAXATION RELIEF (SEA OR AIR TRANSPORT) (UNION OF SOUTH AFRICA) ORDER, 1959.

WHEREAS it is enacted by section 15 of the Finance Act, 1951 (No. 15 of 1951), that the Government may by order confirm and give the force of law to an arrangement entered into by the Government with the government of a foreign state with a view to affording relief from double taxation in cases where income derived from the business of sea or air transport is chargeable both in the State and in the foreign state to income tax, or to any tax corresponding to income tax, or to any other tax on profits :

AND WHEREAS it is further enacted by that section that where an order is proposed to be made under that section, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann :

AND WHEREAS a draft of this Order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann :

NOW the Government, in exercise of the powers conferred on them by section 15 of the Finance Act 1951 (No. 15 of 1951), hereby order as follows :

1. This Order may be cited as the Double Taxation Relief (Sea or Air Transport) (Union of South Africa) Order, 1959.

2. The arrangement set out in the Schedule to this Order is hereby confirmed and given the force of law.

SCHEDULE.

Agreement between the Government of Ireland and the Government of the Union of South Africa for the avoidance of double taxation on income derived from the business of sea and air transport.

The Government of Ireland and the Government of the Union of South Africa, desiring to provide for the reciprocal exemption from taxation of income derived from the business of sea and air transport, have agreed as follows :--

ARTICLE I.

For the purpose of this Agreement--

(a) " Ireland " means the territory within the jurisdiction of the Government of Ireland ;

(b) " business of sea or air transport " means the business of transporting, by sea or by air, persons, livestock, goods or mail carried on by the owner or chatterer of ships or aircraft;

(c) " Irish enterprises " means the Government of Ireland, physical persons resident in Ireland and not ordinarily resident in the Union of South Africa, and corporations or partnerships constituted under the laws of Ireland and managed and controlled in Ireland;

(d) " Union enterprises " means the Government of the Union of South Africa, physical persons ordinarily resident in the Union of South Africa and not resident in Ireland, and corporations or partnerships constituted under the laws of the Union of South Africa and managed and controlled in the Union of South Africa.

ARTICLE II.

(1) All income derived from the business of sea or air transport between Ireland and other countries by Union enterprises engaged in such business shall be exempt from income tax and all other taxes on income or profits which are or may become chargeable in Ireland.

(2) All income derived from the business of sea or air transport between the Union of South Africa and other countries by Irish enterprises engaged in such business shall be exempt from income tax and all other taxes on income or profits which are or may become chargeable in the Union of South Africa.

ARTICLE III.

(1) The Government of Ireland shall notify the Government of the Union of South Africa when the requirements of Irish law to enable effect to be given to this Agreement in Ireland have been complied with.

(2) At a date subsequent to the notification by the Government of Ireland under paragraph (1) of this Article, the terms of this Agreement shall be notified by proclamation in the Government Gazette of the Union of South Africa in accordance with the provisions of South African law; and this Agreement shall thereupon enter into force.

(3) This Agreement shall have effect in respect of all income derived, as contemplated in Article II of this Agreement, on or after the 1st July, 1951.

ARTICLE IV.

This Agreement shall continue in force for an indefinite period but may be terminated by either Government by an instrument in writing addressed to the other Government, provided that such notice of termination shall have effect only in respect of income derived after a period of at least six months from the date of such notice.

DONE IN DUPLICATE IN THE ENGLISH LANGUAGE AT LONDON THIS FIRST DAY OF MAY, 1958.

FOR THE GOVERNMENT FOR THE GOVERNMENT OF OF IRELAND THE UNION OF SOUTH AFRICA

GIVEN under the Official Seal of the Government, this 27th day of November, 1959.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The purpose of this Order is to give the force of law in Ireland to the Agreement dated 1st May, 1958, between the Government and the Government of the Union of South Africa for the Avoidance of Double Taxation on Income Derived from the Business of Sea and Air Transport.