Clause 7

Any individual who, in any year of assessment, is not resident in Singapore shall, if the tax payable by him in respect of that year is attributable to income derived as a public entertainer, be allowed relief in respect of that year in the following manner: —

where the only source of income in Singapore is such activity as a public entertainer, by reduction of the rate of tax to fifteen per centum on every dollar of the chargeable income;

where such person possesses any other source of income in Singapore and the total assessable income exceeds the statutory income attributable to such activity as a public entertainer, by reduction of the rate of tax to fifteen per centum on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to such activity as a public entertainer bears to the total assessable income;

where such person possesses any other source of income in Singapore and the total assessable income is equal to or less than the statutory income attributable to such activity as a public entertainer, by reduction of the rate of tax to fifteen per centum on every dollar of the chargeable income.(2) Where any person is entitled to relief under this section and is also entitled to relief under subsection (1) or (2A) of section 40 of this Ordinance, he shall be entitled to whichever relief is the greater in respect of the income to which this section relates.(3) In this section —“public entertainer” means a stage, radio or television artiste, a musician, athlete or an individual exercising any profession, vocation or employment of a similar nature;“statutory income attributable to such activity as a public entertainer” means the statutory income derived from such source ascertained in accordance with subsection (1), (3) or (5) (as appropriate) of section 35 of this Ordinance;“total assessable income” means the remainder of the statutory income of any person after the deductions allowed under paragraphs (a) and (b) of subsection (2) of section 37 of this Ordinance have been made.Relief for non-resident employees40C.—

Any person who, in any year of assessment, is not resident in Singapore shall, if the tax payable by him in respect of that year is attributable to income derived from the exercise of an employment in Singapore, be allowed relief in respect of that year in the following manner: —

where the only source of income in Singapore is such activity as a non-resident employee, by reduction of the rate of tax to fifteen per centum on every dollar of the chargeable income;

where such person possesses any other source of income in Singapore and the total assessable income exceeds the statutory income attributable to such activity as a non-resident employee, by reduction of the rate of tax to fifteen per centum on such part of the chargeable income as bears the same proportion to the total chargeable income as the statutory income attributable to such activity as a non-resident employee bears to the total assessable income;

where such person possesses any other source of income in Singapore and the total assessable income is equal to or less than the statutory income attributable to such activity as a non-resident employee, by reduction of the rate of tax to fifteen per centum on every dollar of the chargeable income:Provided that the relief available to any person under paragraph (a), (b) or (c) of this subsection shall be so limited that the tax payable in respect of such income shall not be less than that which would be payable by a resident of Singapore in the same circumstances.(2) Where any person is entitled to relief under this section and is also entitled to relief under subsection (1) or (2A) of section 40 of this Ordinance, he shall be entitled to whichever relief is the greater in respect of the income to which this section relates.(3) In this section —“non-resident employee” means an individual who has exercised an employment in Singapore for such period of time as not to qualify for the status of a resident and includes an individual who is in receipt of leave pay attributable to a period of employment in Singapore;“statutory income attributable to such activity as a non-resident employee” means the statutory income derived from such source ascertained in accordance with subsection (1), (3) or (5) (as appropriate) of section 35 of this Ordinance;“total assessable income” means the remainder of the statutory income of any person after the deductions allowed under paragraphs (a) and (b) of subsection (2) of section 37 of this Ordinance have been made.”.