Clause 19

who is either —

engaged by the first person (whether as agent, independent contractor or otherwise) to carry on that trade or business; or

engaged by another person (whether as agent, independent contractor or otherwise) to carry on that trade or business, where that other person also engages the first person (whether as agent, independent contractor or otherwise) both to carry on that trade or business and to oversee the individual in carrying on that trade or business; or

to whom the first person leases property, in the course of such trade or business, to enable the individual to provide a service to any person;“qualifying training expenditure” means —

any training expenditure incurred directly in providing for employees —

a Workforce Skills Qualification (WSQ) training course which is accredited by the Singapore Workforce Development Agency and conducted by a WSQ in-house training provider;

a course approved by the Institute of Technical Education (ITE) under the ITE Approved Training Centre scheme;

on-the-job training by an on-the-job training centre which is certified by the ITE; or

for the purposes of the year of assessment 2012 and subsequent years of assessment, any other in-house training course,and includes any salary and other remuneration paid to in-house trainers for conducting such courses and training (based on the hours spent in conducting the courses and training), but excludes salaries and other remuneration or payments of any employee attending or providing administrative support for the courses and imputed overheads like rental and the cost of utilities;

course fees for employees paid (whether directly or in the form of reimbursement) to an external training provider, including —

registration or enrolment fees;

examination fees;

tuition fees; and

aptitude test fees; and

rental of training facilities for any course or training referred to in paragraph (a) or (b), expenditure for meals and refreshments provided during any such course or training, and expenditure for training materials and stationery used for any such course or training,but excludes any accommodation, travelling or transportation expenditure incurred in respect of employees attending or conducting the course or training, or, for the purposes of the year of assessment 2012 and subsequent years of assessment, any expenditure to the extent that it is recovered or recoverable from the employee.(7) Any expenditure incurred during any basis period for a training course referred to in paragraph (a)(iv) of the definition of “qualifying training expenditure” in subsection (6), including the rental of training facilities for the course, expenditure for meals and refreshments provided during the course, and expenditure for training materials and stationery used for the course, that is in excess of $10,000 shall be disregarded for the purposes of the computation of a deduction under subsection (1) or (2).(8) For the purposes of the year of assessment 2011 and subsequent years of assessment, a reference in this section to qualifying training expenditure excludes any expenditure to the extent that it is or is to be subsidised by grants or subsidies from the Government or a statutory board.”.