Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2021.(2) Sections 8(b), (c), (d) and (e), 11 and 32(a), (b), (c) and (d) are deemed to have come into operation on 17 February 2021.(3) Sections 4(a), (b) and (c) and 42 are deemed to have come into operation on 1 April 2021.(4) Section 13 is deemed to have come into operation on 19 May 2021.(5) Section 36 is deemed to have come into operation on 1 September 2021.(6) Sections 5(1)(a) and (2), 37, 38(1)(a) and (2), 39 and 40 come into operation on a date that the Minister appoints by notification in the Gazette.

(1)

This Act is the Income Tax (Amendment) Act 2021.

(2)

Sections 8(b), (c), (d) and (e), 11 and 32(a), (b), (c) and (d) are deemed to have come into operation on 17 February 2021.

(3)

Sections 4(a), (b) and (c) and 42 are deemed to have come into operation on 1 April 2021.

(4)

Section 13 is deemed to have come into operation on 19 May 2021.

(5)

Section 36 is deemed to have come into operation on 1 September 2021.

(6)

Sections 5(1)(a) and (2), 37, 38(1)(a) and (2), 39 and 40 come into operation on a date that the Minister appoints by notification in the Gazette.

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