Singapore legislation

Clause 4

Amendment of section 8A

Section 8A of the principal Act is amended —

(a)

by inserting, immediately after the word “document” in subsection (1)(a), the words “, and the provision of any information to the Comptroller under section 65B(3)”;

(b)

by deleting the word “Any” in subsection (3) and substituting the words “Subject to sections 45(1B) and 45D(2A), any”;

(c)

by inserting, immediately after the word “document” in subsection (4), the words “, or provide any information to the Comptroller,”;

(d)

by inserting, immediately after the words “is filed or submitted” in subsections (5) and (6), the words “, or any information is provided,”;

(e)

by deleting the words “filed or submitted” in subsections (5)(a) and (6)(a) and substituting in each case the words “filed, submitted or provided”;

(f)

by deleting the words “statement or document” in subsection (6)(a) and substituting the words “statement, document or information”;

(g)

by inserting, immediately after the words “statement or document,” in subsection (6)(b), the words “or provide the information,”;

(h)

by deleting the words “statement or document that was filed or submitted” in subsections (8)(a) and (9)(a) and substituting in each case the words “statement, document or information that was filed, submitted or provided”;

(i)

by inserting, immediately after the word “submitted” in subsection (8)(i), the word “, provided”;

(j)

by deleting the words “statement or document was filed or submitted” in subsection (9) and substituting the words “statement, document or information was filed, submitted or provided”;

(k)

by deleting the words “submit or serve the return, estimate, statement, document” in subsection (10)(a)(i) and substituting the words “submit, provide or serve the return, estimate, statement, document, information”;

(l)

by inserting, immediately after the word “document” in subsection (10)(a)(ii), the word “, information”;

(m)

by inserting, immediately after the words “statement, document” in subsection (11), the word “, information”;

(n)

by deleting the words “that document” in subsection (11) and substituting the words “that return, estimate, statement, document, information or notice”;

(o)

by deleting the words “or document that is filed or submitted” in subsection (13)(b) and substituting the words “, document or information that is filed, submitted or provided”; and

(p)

by inserting, immediately after subsection (13), the following subsection:“(14) In this section, to avoid doubt, “document” includes a notice required to be given under section 45(1)(b) or 45D(2).”.

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