Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2019.(2) Sections 28(a) and (b) and 45 are deemed to have come into operation on 1 January 2018.(3) Sections 4, 19, 20, 26 and 31 are deemed to have come into operation on 12 November 2018.(4) Sections 9, 16, 27 and 34 are deemed to have come into operation on 12 December 2018.(5) Section 6(e) and (f) is deemed to have come into operation on 20 December 2018.(6) Section 21(l) is deemed to have come into operation on 31 December 2018.(7) Section 24 is deemed to have come into operation on 1 January 2019.(8) Sections 3 and 17 are deemed to have come into operation on 19 February 2019.(9) Sections 8, 10, 13(c) and (d), 14, 15 and 18 are deemed to have come into operation on 1 April 2019.(10) Sections 30(b) and 36(a) are deemed to have come into operation on 1 July 2019.(11) Section 38 comes into operation on 1 January 2020.

(1)

This Act is the Income Tax (Amendment) Act 2019.

(2)

Sections 28(a) and (b) and 45 are deemed to have come into operation on 1 January 2018.

(3)

Sections 4, 19, 20, 26 and 31 are deemed to have come into operation on 12 November 2018.

(4)

Sections 9, 16, 27 and 34 are deemed to have come into operation on 12 December 2018.

(5)

Section 6(e) and (f) is deemed to have come into operation on 20 December 2018.

(6)

Section 21(l) is deemed to have come into operation on 31 December 2018.

(7)

Section 24 is deemed to have come into operation on 1 January 2019.

(8)

Sections 3 and 17 are deemed to have come into operation on 19 February 2019.

(9)

Sections 8, 10, 13(c) and (d), 14, 15 and 18 are deemed to have come into operation on 1 April 2019.

(10)

Sections 30(b) and 36(a) are deemed to have come into operation on 1 July 2019.

(11)

Section 38 comes into operation on 1 January 2020.

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