Singapore legislation

Section 7

of Payroll Tax Act 1965

Section 7

Exemption

There shall be exempted from the payment of payroll tax the following:

(a)

the Government;

(b)

any accredited foreign government;

(c)

any local authority constituted under any written law for the time being in force;

(d)

subject to such conditions, and whether wholly or to such extent, as may be specified, such public bodies or class of employers as the Minister may from time to time by notification in the Gazette exempt.

Read in full context — Payroll Tax Act 1965 →