Singapore legislation

Clause 43

of Income Tax (Amendment) Bill

Clause 43

New section 73A

The Ordinance is hereby amended by inserting immediately after section 73 thereof the following new section: —“Waiver of small assessments73A. Where it appears to the Comptroller that the amount of any tax or additional tax to which any person is liable does not exceed five dollars he may waive the assessment of such tax.”.