Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2018.(2) Section 33(b) and (c) is deemed to have come into operation on 1 January 2014.(3) Sections 37(b) and 38(b) are deemed to have come into operation on 1 April 2017.(4) Sections 28 and 29 are deemed to have come into operation on 26 October 2017.(5) Section 12 is deemed to have come into operation on 20 February 2018.(6) Section 35 is deemed to have come into operation on 1 April 2018.(7) Section 10 is deemed to have come into operation on 4 May 2018.(8) Sections 9(c), (d), (e), (f), (g) and (k), 30, 32(a) to (e), (g) and (h), 36, 39, 40 and 50(b) and (c) are deemed to have come into operation on 1 July 2018.

(1)

This Act is the Income Tax (Amendment) Act 2018.

(2)

Section 33(b) and (c) is deemed to have come into operation on 1 January 2014.

(3)

Sections 37(b) and 38(b) are deemed to have come into operation on 1 April 2017.

(4)

Sections 28 and 29 are deemed to have come into operation on 26 October 2017.

(5)

Section 12 is deemed to have come into operation on 20 February 2018.

(6)

Section 35 is deemed to have come into operation on 1 April 2018.

(7)

Section 10 is deemed to have come into operation on 4 May 2018.

(8)

Sections 9(c), (d), (e), (f), (g) and (k), 30, 32(a) to (e), (g) and (h), 36, 39, 40 and 50(b) and (c) are deemed to have come into operation on 1 July 2018.

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