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Bill 7 2004
In determining the qualifying income of a development and expansion company for the basis period for any year of assessment —(a)the allowances provided for in sections 16, 17, 18, 19, 19A, 19B, 19C, 19D, 20, 21 and 22 of the Income Tax Act shall be taken into...
Bill 46 2002
Section 19H of the principal Act is amended —(a)by deleting the words “at the rate of tax under section 43(1)(a) of the Income Tax Act” in subsection (2)(b) (4th and penultimate lines), (d) and (e) (6th and penultimate lines) and substituting in each case the...
Bill 36 2017
The principal Act is amended by inserting, immediately after section 34D, the following sections:“Surcharge on transfer pricing adjustments34E.—(1) Where the Comptroller, in relation to the year of assessment 2019 or any subsequent year of assessment —(a)incr...
Bill 7 2004
The principal Act is amended by inserting, immediately after section 97Z, the following Part:“PART XIIIDINTEGRATED INDUSTRIAL CAPITAL ALLOWANCESInterpretation of this Part97ZA. In this Part, unless the context otherwise requires —“approved project” means a pr...
Bill 7 2004
—(1) Subject to this section, where in the basis period for any year of assessment a company incurs fixed capital expenditure within the qualifying period which qualifies for the integrated industrial capital allowance under section 97ZB, sections 19 and 19A...
Bill 30 1993
Section 19H of the principal Act is amended —(a)by deleting the words “subsection (2)” in the second line of subsection (1) and substituting the words “subsections (2) and (3)”; and(b)by deleting subsections (2), (3) and (4) and substituting the following sub...
Bill 33 2023
In the principal Act, after section 40, insert —“Division 2 — Approved activitiesApplication for approval of activities40A.—(1) A company engaged in any industry may apply to the Minister for an activity to be approved as an approved activity for the company...
Bill 26 2019
The principal Act is amended by inserting, immediately before section 106 in Part XXI, the following sections:“Revocation of approval105R.—(1) This section applies where —(a)either —(i)a person is approved by the Minister or a person appointed by the Minister...
Bill 25 2001
The principal Act is amended by inserting, immediately after section 40B, the following sections:“Relief for non-resident SRS members40C.—(1) This section shall apply to a person who, in any year of assessment, is not resident in Singapore and who makes any w...
Bill 14 2011
The principal Act is amended by inserting, immediately after section 50B, the following section:“Pooling of credits50C.—(1) Where, for the year of assessment 2012 or a subsequent year of assessment, a person is entitled to 2 or more tax credits under any othe...