Singapore legislation

Clause 48

Amendment of section 68

Section 68 of the principal Act is amended by deleting subsection (12) and substituting the following subsections:“(12) The Comptroller may under subsection (5), (6), (8) or (9), in any particular case or class of cases —

(a)

accept such shorter period of notice as the Comptroller may consider reasonable;

(b)

accept the notice mentioned in that subsection within such time after the occurrence of the event mentioned in that subsection as the Comptroller may consider reasonable; or

(c)

waive the requirement for a notice under that subsection subject to conditions.(13) Subsection (5), (6), (8) or (9) (as the case may be) applies to a case to which subsection (12)(a) applies as if the reference to the period of one month is a reference to the shorter period.(14) In a case where subsection (12)(b) applies, the employer or partners (as the case may be) need not comply with subsection (5), (6), (8) or (9) (as the case may be) but must, within the time mentioned in subsection (12)(b), give notice to the Comptroller of —

(a)

in the case of subsection (5), the name and address of the individual and the actual date of cessation of the individual’s employment;

(b)

in the case of subsection (6), the actual date of departure of the individual;

(c)

in the case of subsection (8), the name and address of the person and the actual date of the person’s cessation as a partner; or

(d)

in the case of subsection (9), the actual date of departure of the partner.”.

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