Singapore legislation

Clause 11

Amendment of section 13

Section 13 of the Ordinance is hereby amended —

(a)

by deleting paragraph (a) of subsection (1) thereof and substituting therefor the following: —“(a)the official emoluments of the President;”;

(b)

by deleting the word “British” appearing in paragraph (b) of subsection (1) thereof and substituting therefor the word “Singapore”;

(c)

by deleting paragraph (c) of subsection (1) thereof and substituting therefor the following: —“(c)the official emoluments payable from Commonwealth Funds to members of Commonwealth forces, and to persons in the service of a Commonwealth Government, in Singapore, in respect of their offices under such Commonwealth Government, if such emoluments are subject to income tax in such Commonwealth country;”;

(d)

by deleting paragraph (d) of subsection (1) thereof;

(e)

by deleting paragraph (f) of subsection (1) thereof and substituting therefor the following: —“(f)the income of —

(i)

any bona fide friendly society approved by the Comptroller;

(ii)

any co-operative society registered under the Co-operative Societies Ordinance (Cap. 175);”;

(f)

by deleting paragraph (k) of subsection (1) thereof and substituting therefor the following: —“(k)sums derived from, or received in, Singapore as pensions, being —

(i)

wound or disability pensions granted to members or former members of a Commonwealth force;

(ii)

pensions granted to dependent relatives of any such member killed on war service or who died as a result of war service injuries; or

(iii)

wound or disability pensions granted to members or former members of civil defence organisations.”;

(g)

by deleting the words “the State and the States of Malaya” appearing at the end of paragraph (n) of subsection (1) thereof and substituting therefor the word “Singapore”;

(h)

by deleting paragraph (o) of subsection (1) thereof;

(i)

by deleting paragraph (p) of subsection (1) thereof;

(j)

by deleting paragraph (r) of subsection (1) thereof;

(k)

by deleting paragraph (s) of subsection (1) thereof and substituting therefor the following: —“(s)sums payable by way of annual bounty out of the public revenue to members of such Local Forces as the Minister may from time to time by order declare to be a Force to which the provisions of this paragraph shall apply:”;

(l)

by deleting the expression “The Federal Minister may, by notification in the Federal Gazette and in the Gazette, provide that the interest payable on any loan charged on the public revenue of the Colony or of the Federation” appearing in subsection (2) thereof and substituting therefor the expression “The Minister may, by notification in the Gazette, provide that the interest payable on any loan charged on the public revenue of Singapore”;

(m)

by deleting the words “resident neither in the State nor in the States of Malaya” appearing in subsection (4) thereof and substituting therefor the words “not resident in Singapore”;

(n)

by deleting subsection (4A) thereof; and

(o)

by deleting the words “Malaysian Board of Income Tax” appearing in subsection (5) thereof and substituting therefor the word “Minister”.

Read in full context — Income Tax (Amendment) Bill →