Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment) Act 2011.(2) Section 30(h) and (i) shall be deemed to have come into operation on 1st January 2006.(3) Section 21 shall be deemed to have come into operation on 13th February 2007.(4) Sections 8, 9, 11, 13(a), (b) and (c), 44(a), (b) and (c) and 53(a), (b) and (c) shall be deemed to have come into operation on 1st September 2007.(5) Section 3 shall be deemed to have come into operation on 31st October 2008.(6) Section 6(h) shall be deemed to have come into operation on 9th January 2009.(7) Sections 13(d), 14(a), 44(d) and 53(d) shall be deemed to have come into operation on 1st April 2009.(8) Section 10(a), (b), (e), (g), (h), (i) and (j) shall be deemed to have come into operation on 22nd February 2010.(9) Section 28 shall be deemed to have come into operation on 23rd February 2010.(10) Sections 15 and 35 shall be deemed to have come into operation on 1st April 2010.(11) Section 14(b) shall be deemed to have come into operation on 7th July 2010.(12) Sections 4(a), 6(b), (e), (f) and (i), 16(b) and 27(a) shall be deemed to have come into operation on 1st January 2011.(13) Section 37 shall be deemed to have come into operation on 19th February 2011.(14) Sections 18, 20, 34, 38 and 40 shall be deemed to have come into operation on 1st April 2011.(15) Section 41 shall be deemed to have come into operation on 25th April 2011.(16) Sections 10(f), 48, 49, 69(a) and 71 shall be deemed to have come into operation on 1st June 2011.(17) Section 16(a) shall be deemed to have come into operation on 1st September 2011.(18) Sections 6(a), (c) and (d) and 32(b) shall be deemed to have come into operation on 1st January 2012.(19) Sections 61 and 70 shall have effect for the year of assessment 2011.(20) Sections 19 (in relation to subsections (1), (9) (for the purpose of a deduction under subsection (1)), (11) and (12) of the re-enacted section 14DA) and 69(c) shall have effect for the year of assessment 2009 and subsequent years of assessment.(21) Sections 17, 19 (in relation to subsections (2) to (8), (9) (for the purpose of a deduction under subsection (2)) and (10) of the re-enacted section 14DA), 23, 24, 25, 29, 30(a) to (g) and (l), 31, 33 and 69(b) shall have effect for the year of assessment 2011 and subsequent years of assessment.(22) Sections 4(b) and (c), 7, 10(c) and (d), 22, 26, 27(b) and (c), 36(a) to (k), 54 and 68(c) shall have effect for the year of assessment 2012 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment) Act 2011.
(2)
Section 30(h) and (i) shall be deemed to have come into operation on 1st January 2006.
(3)
Section 21 shall be deemed to have come into operation on 13th February 2007.
(4)
Sections 8, 9, 11, 13(a), (b) and (c), 44(a), (b) and (c) and 53(a), (b) and (c) shall be deemed to have come into operation on 1st September 2007.
(5)
Section 3 shall be deemed to have come into operation on 31st October 2008.
(6)
Section 6(h) shall be deemed to have come into operation on 9th January 2009.
(7)
Sections 13(d), 14(a), 44(d) and 53(d) shall be deemed to have come into operation on 1st April 2009.
(8)
Section 10(a), (b), (e), (g), (h), (i) and (j) shall be deemed to have come into operation on 22nd February 2010.
(9)
Section 28 shall be deemed to have come into operation on 23rd February 2010.
(10)
Sections 15 and 35 shall be deemed to have come into operation on 1st April 2010.
(11)
Section 14(b) shall be deemed to have come into operation on 7th July 2010.
(12)
Sections 4(a), 6(b), (e), (f) and (i), 16(b) and 27(a) shall be deemed to have come into operation on 1st January 2011.
(13)
Section 37 shall be deemed to have come into operation on 19th February 2011.
(14)
Sections 18, 20, 34, 38 and 40 shall be deemed to have come into operation on 1st April 2011.
(15)
Section 41 shall be deemed to have come into operation on 25th April 2011.
(16)
Sections 10(f), 48, 49, 69(a) and 71 shall be deemed to have come into operation on 1st June 2011.
(17)
Section 16(a) shall be deemed to have come into operation on 1st September 2011.
(18)
Sections 6(a), (c) and (d) and 32(b) shall be deemed to have come into operation on 1st January 2012.
(19)
Sections 61 and 70 shall have effect for the year of assessment 2011.
(20)
Sections 19 (in relation to subsections (1), (9) (for the purpose of a deduction under subsection (1)), (11) and (12) of the re-enacted section 14DA) and 69(c) shall have effect for the year of assessment 2009 and subsequent years of assessment.
(21)
Sections 17, 19 (in relation to subsections (2) to (8), (9) (for the purpose of a deduction under subsection (2)) and (10) of the re-enacted section 14DA), 23, 24, 25, 29, 30(a) to (g) and (l), 31, 33 and 69(b) shall have effect for the year of assessment 2011 and subsequent years of assessment.
(22)
Sections 4(b) and (c), 7, 10(c) and (d), 22, 26, 27(b) and (c), 36(a) to (k), 54 and 68(c) shall have effect for the year of assessment 2012 and subsequent years of assessment.