Singapore legislation

Clause 38

of Income Tax (Amendment) Bill

Clause 38

Amendment of section 71

Section 71 of the principal Act is amended —

(a)

by deleting subsection (2) and substituting the following subsection:“(2) Where —

(a)

in the case of a limited partnership, no general partner is personally present in Singapore; or

(b)

in the case of all other types of partnerships, no partner is personally present in Singapore,the return shall be made and delivered by the attorney, agent, manager or factor of the firm in Singapore.”; and

(b)

by inserting, immediately after subsection (3), the following subsection:“(4) In this section, “general partner” has the same meaning as in the Limited Partnerships Act 2008 (Act 37 of 2008).”.

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