Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2020.(2) Section 40(c) is deemed to have come into operation on 1 March 2010.(3) Section 14 is deemed to have come into operation on 1 April 2010.(4) Sections 10(d), 11(d), (h) and (i) and 13(b) are deemed to have come into operation on 12 December 2018.(5) Sections 10(a), (b), (c), (f) to (o), (q) and (r), 11(a), (b), (c) and (j), 12(a) and (e), 29, 33 to 36, 39(a), (b), (c) and (f) to (k), 40(b) and 52(a), (d) and (f) are deemed to have come into operation on 19 February 2020.(6) Sections 9(a), 12(b), (c) and (d), 17, 19, 20, 41, 44, 45, 52(b), (c), (e), (g) and (h), 55 and 58 are deemed to have come into operation on 1 April 2020.(7) Section 25 is deemed to have come into operation on 1 July 2020.(8) Each subsection of section 61 comes into operation on a date that the Minister appoints by notification in the Gazette.

(1)

This Act is the Income Tax (Amendment) Act 2020.

(2)

Section 40(c) is deemed to have come into operation on 1 March 2010.

(3)

Section 14 is deemed to have come into operation on 1 April 2010.

(4)

Sections 10(d), 11(d), (h) and (i) and 13(b) are deemed to have come into operation on 12 December 2018.

(5)

Sections 10(a), (b), (c), (f) to (o), (q) and (r), 11(a), (b), (c) and (j), 12(a) and (e), 29, 33 to 36, 39(a), (b), (c) and (f) to (k), 40(b) and 52(a), (d) and (f) are deemed to have come into operation on 19 February 2020.

(6)

Sections 9(a), 12(b), (c) and (d), 17, 19, 20, 41, 44, 45, 52(b), (c), (e), (g) and (h), 55 and 58 are deemed to have come into operation on 1 April 2020.

(7)

Section 25 is deemed to have come into operation on 1 July 2020.

(8)

Each subsection of section 61 comes into operation on a date that the Minister appoints by notification in the Gazette.

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