Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment No. 3) Act 2016.(2) Section 12 is deemed to have come into operation on 28 November 2013.(3) Section 50(a) is deemed to have come into operation on 1 January 2014.(4) Section 5(b) is deemed to have come into operation on 27 November 2014.(5) Sections 2, 6(a), (c), (e), (f) and (g), 7(a), (b), (e), (f), (h), (i) and (j), 9, 15, 19, 20, 22, 33, 37, 38, 60(b) to (e) and 64(1) and (2) are deemed to have come into operation on 25 March 2016.(6) Sections 13, 14, 23, 31 and 63(a) to (f) are deemed to have come into operation on 1 April 2016.(7) Section 51 is deemed to have come into operation on 11 April 2016.(8) Section 39 is deemed to have come into operation on 19 April 2016.(9) Sections 16 and 18(b) are deemed to have come into operation on 19 May 2016.(10) Sections 17 and 18(a) are deemed to have come into operation on 1 July 2016.

(1)

This Act is the Income Tax (Amendment No. 3) Act 2016.

(2)

Section 12 is deemed to have come into operation on 28 November 2013.

(3)

Section 50(a) is deemed to have come into operation on 1 January 2014.

(4)

Section 5(b) is deemed to have come into operation on 27 November 2014.

(5)

Sections 2, 6(a), (c), (e), (f) and (g), 7(a), (b), (e), (f), (h), (i) and (j), 9, 15, 19, 20, 22, 33, 37, 38, 60(b) to (e) and 64(1) and (2) are deemed to have come into operation on 25 March 2016.

(6)

Sections 13, 14, 23, 31 and 63(a) to (f) are deemed to have come into operation on 1 April 2016.

(7)

Section 51 is deemed to have come into operation on 11 April 2016.

(8)

Section 39 is deemed to have come into operation on 19 April 2016.

(9)

Sections 16 and 18(b) are deemed to have come into operation on 19 May 2016.

(10)

Sections 17 and 18(a) are deemed to have come into operation on 1 July 2016.

Read in full context — Income Tax (Amendment No. 3) Bill →