Singapore legislation

Clause 3

Amendment of section 13

Section 13 of the principal Act is amended —

(a)

by deleting paragraphs (g) and (z) of subsection (1);

(b)

by deleting the words “payments made” in subsection (1)(o) and substituting the words “subject to paragraph (oa), payments made or liable to be made”;

(c)

by deleting the words “on or after 1st April 1991” in subsection (1)(o)(i) and substituting the words “at any time during the period from 1st April 1991 to 16th February 2012 (both dates inclusive)”;

(d)

by deleting the words “on or after 27th February 2004” in subsection (1)(o)(ii) and substituting the words “at any time during the period from 27th February 2004 to 16th February 2012 (both dates inclusive)”;

(e)

by inserting, immediately after paragraph (o) of subsection (1), the following paragraph:“(oa)payments liable to be made on or after 17th February 2012 to a person not resident in Singapore (excluding any permanent establishment in Singapore) for the charter of any ship under any agreement or arrangement;”;

(f)

by deleting the word “and” at the end of subsection (1)(zn);

(g)

by deleting the full-stop at the end of paragraph (zo) of subsection (1) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:“(zp)any contribution to the Central Provident Fund in respect of an individual, and any cash payment to an individual, made by the Government under the Workfare Bonus Scheme, the Workfare Special Payment scheme, the Workfare Special Bonus scheme or such other similar scheme involving similar contributions or payments by the Government as the Minister may, by notification in the Gazette, approve;

(zq)any contribution to the Central Provident Fund in respect of an individual, and any cash payment to an individual, made by the Government under the Workfare Income Supplement Scheme established under Part VIA of the Central Provident Fund Act (Cap. 36); and

(zr)any contribution by the Government to the PSE account, or an account in the Central Provident Fund, of an individual who is or was a national serviceman, as part of the National Service Recognition Award.”;

(h)

by inserting, immediately after the definition of “medisave contribution ceiling” in subsection (16), the following definition:“ “national serviceman” has the same meaning as in the Enlistment Act (Cap. 93);”; and

(i)

by inserting, immediately after the definition of “prepayment fee” in subsection (16), the following definition:“ “PSE account” has the same meaning as in the Education Endowment and Savings Schemes Act (Cap. 87A);”.

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