Singapore legislation

Clause 1

Short title and commencement

This Act may be cited as the Income Tax (Amendment) Act 2012.(2) Section 28(a) shall be deemed to have come into operation on 1st April 2008.(3) Section 5(b) shall be deemed to have come into operation on 22nd February 2010.(4) Section 33(a), (b), (d), (e), (h), (i), (j), (o), (p) and (t) shall be deemed to have come into operation on 1st April 2010.(5) Sections 12 and 25(a) to (f), (h) and (i) shall be deemed to have come into operation on 1st January 2011.(6) Sections 4, 5(a), (c), (d) and (e) and 9 shall be deemed to have come into operation on 1st June 2011.(7) Sections 3(b), (c), (d) and (e), 33(c), (f), (g), (k) to (n), (q), (r), (s), (u) and (v), 42 and 44 shall be deemed to have come into operation on 17th February 2012.(8) Sections 38 and 39 shall be deemed to have come into operation on 29th February 2012.(9) Section 20 shall be deemed to have come into operation on 1st March 2012.(10) Sections 13, 17 and 37(b) shall be deemed to have come into operation on 1st April 2012.(11) Sections 11 and 51(d) shall be deemed to have come into operation on 1st June 2012.(12) Sections 10(a), (c), (d), (e), (j) and (k), 41 and 43 shall be deemed to have come into operation on 1st July 2012.(13) Section 3(f) and (g) (in relation to section 13(1)(zp)) shall have effect for the year of assessment 2006 and subsequent years of assessment.(14) Section 3(g) (in relation to section 13(1)(zq)) shall have effect for the year of assessment 2007 and subsequent years of assessment.(15) Section 24(c) and (d) shall have effect for the year of assessment 2008 and subsequent years of assessment.(16) Sections 14(a) and (d) and 15(a), (c) and (f) shall have effect for the year of assessment 2009 and subsequent years of assessment.(17) Section 24(a) shall have effect for the year of assessment 2010 and subsequent years of assessment.(18) Sections 3(g) (in relation to section 13(1)(zr)), (h) and (i), 15(b), 19, 21(a), 32(a), (b) (in relation to section 37I(5) and (6)), (e), (h), (j), (k) and (m) and 51(b) shall have effect for the year of assessment 2011 and subsequent years of assessment.(19) Section 47 shall have effect for the year of assessment 2012.(20) Sections 2(c) to (f), 14(b), (c) and (e) to (h), 15(d) and (e), 23, 32(b) (in relation to section 37I(4A) to (4E)), (c), (d), (f), (g), (i) and (l), 50 and 51(c) shall have effect for the year of assessment 2012 and subsequent years of assessment.(21) Sections 2(a) and (b), 6, 10(f) to (i), 21(b), 24(b), 27, 28(b), 29(c) and (d), 30, 32(b) (in relation to section 37I(4)) and (n), 34, 35(a) to (d) and (f), 36, 37(a), 40, 45, 46, 49, 51(a) and 53 shall have effect for the year of assessment 2013 and subsequent years of assessment.(22) Section 35(e) shall have effect for the year of assessment 2014 and subsequent years of assessment.

(1)

This Act may be cited as the Income Tax (Amendment) Act 2012.

(2)

Section 28(a) shall be deemed to have come into operation on 1st April 2008.

(3)

Section 5(b) shall be deemed to have come into operation on 22nd February 2010.

(4)

Section 33(a), (b), (d), (e), (h), (i), (j), (o), (p) and (t) shall be deemed to have come into operation on 1st April 2010.

(5)

Sections 12 and 25(a) to (f), (h) and (i) shall be deemed to have come into operation on 1st January 2011.

(6)

Sections 4, 5(a), (c), (d) and (e) and 9 shall be deemed to have come into operation on 1st June 2011.

(7)

Sections 3(b), (c), (d) and (e), 33(c), (f), (g), (k) to (n), (q), (r), (s), (u) and (v), 42 and 44 shall be deemed to have come into operation on 17th February 2012.

(8)

Sections 38 and 39 shall be deemed to have come into operation on 29th February 2012.

(9)

Section 20 shall be deemed to have come into operation on 1st March 2012.

(10)

Sections 13, 17 and 37(b) shall be deemed to have come into operation on 1st April 2012.

(11)

Sections 11 and 51(d) shall be deemed to have come into operation on 1st June 2012.

(12)

Sections 10(a), (c), (d), (e), (j) and (k), 41 and 43 shall be deemed to have come into operation on 1st July 2012.

(13)

Section 3(f) and (g) (in relation to section 13(1)(zp)) shall have effect for the year of assessment 2006 and subsequent years of assessment.

(14)

Section 3(g) (in relation to section 13(1)(zq)) shall have effect for the year of assessment 2007 and subsequent years of assessment.

(15)

Section 24(c) and (d) shall have effect for the year of assessment 2008 and subsequent years of assessment.

(16)

Sections 14(a) and (d) and 15(a), (c) and (f) shall have effect for the year of assessment 2009 and subsequent years of assessment.

(17)

Section 24(a) shall have effect for the year of assessment 2010 and subsequent years of assessment.

(18)

Sections 3(g) (in relation to section 13(1)(zr)), (h) and (i), 15(b), 19, 21(a), 32(a), (b) (in relation to section 37I(5) and (6)), (e), (h), (j), (k) and (m) and 51(b) shall have effect for the year of assessment 2011 and subsequent years of assessment.

(19)

Section 47 shall have effect for the year of assessment 2012.

(20)

Sections 2(c) to (f), 14(b), (c) and (e) to (h), 15(d) and (e), 23, 32(b) (in relation to section 37I(4A) to (4E)), (c), (d), (f), (g), (i) and (l), 50 and 51(c) shall have effect for the year of assessment 2012 and subsequent years of assessment.

(21)

Sections 2(a) and (b), 6, 10(f) to (i), 21(b), 24(b), 27, 28(b), 29(c) and (d), 30, 32(b) (in relation to section 37I(4)) and (n), 34, 35(a) to (d) and (f), 36, 37(a), 40, 45, 46, 49, 51(a) and 53 shall have effect for the year of assessment 2013 and subsequent years of assessment.

(22)

Section 35(e) shall have effect for the year of assessment 2014 and subsequent years of assessment.

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