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Bill 39 2002
The principal Act is amended by inserting, immediately after section 37B, the following section:“Group relief for Singapore companies37C.—(1) Subject to the provisions in this section, a transferor company may transfer any qualifying deduction for any year of...
Bill 30 1993
“(2) In determining the qualifying income of the post-pioneer company for the basis period for any year of assessment —(a)the allowances provided for in sections 16, 17, 18, 19, 19A, 20, 21 and 22 of the Income Tax Act [Cap. 134] shall be taken into account n...
Bill 16 2025
—(1) In the ITA, in section 13, after subsection (17), insert —“(17A) Regulations made to prescribe the conditions for the exemption from tax under subsection (1)(a), (aa), (ab) and (ba) of income derived from qualifying debt securities that are issued betwee...
Bill 26 1994
Section 69 of the principal Act is amended by deleting subsection (2) and substituting the following subsections:“(2) Where any investment allowance is given to a company for an approved project from which only normal income of the company is derived, the inv...
Bill 33 2023
In the principal Act, after section 61, insert —“Revocation of tax incentive and recovery of tax61A.—(1) Where under any provision of this Act, the Minister may, upon the contravention of a provision of this Act or a term or condition of an approval, certific...
Bill 26 1994
Section 66(1) of the principal Act is amended —(a)by inserting, immediately after the definition of “approved project”, the following definitions:“ “chargeable concessionary income” means concessionary income after deducting expenses, donations, allowances or...
Bill 19 2006
The principal Act is amended by inserting, immediately after section 13P, the following sections:“Exemption of relevant income of prescribed locally administered trust13Q.—(1) There shall be exempt from tax all relevant income of —(a)such locally administered...
Bill 36 2017
—(1) This section applies where —(a)an approved redomiciled company has income (called in this section income A) that is chargeable to tax in one or more years of assessment beginning with the year of assessment for the basis period in which its registration...
Bill 39 2012
In this Part, unless the context otherwise requires —“approval letter” means a letter issued under section 97ZB(4);“approved project” means a project approved by the Minister under section 97ZB(2);“concessionary income” means income subject to tax at a conces...
Bill 21 2013
—(1) Section 2 of the Employment Act (Cap. 91) is amended by deleting subsection (2) and substituting the following subsection:“(2) Any person who is employed in a managerial or an executive position and is in receipt of a salary not exceeding $4,500 a month...