Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2023.(2) Section 2(e) is deemed to have come into operation on 1 May 2013.(3) Section 2(f) and (g) is deemed to have come into operation on 1 November 2021.(4) Sections 2(b), (c) and (d), 5, 7(b), (c), (g), (h), (j), (k), (l), (m), (n), (p), (q), (r), (s), (t) and (u), 11, 15, 36(b), (c) and (d) and 41(b) and (c) are deemed to have come into operation on 15 February 2023.(5) Section 3 is deemed to have come into operation on 1 September 2023.(6) Sections 6, 7(d), (e) and (f), 33, 44, 52, 55(c) and 56 come into operation on 1 January 2024.

(1)

This Act is the Income Tax (Amendment) Act 2023.

(2)

Section 2(e) is deemed to have come into operation on 1 May 2013.

(3)

Section 2(f) and (g) is deemed to have come into operation on 1 November 2021.

(4)

Sections 2(b), (c) and (d), 5, 7(b), (c), (g), (h), (j), (k), (l), (m), (n), (p), (q), (r), (s), (t) and (u), 11, 15, 36(b), (c) and (d) and 41(b) and (c) are deemed to have come into operation on 15 February 2023.

(5)

Section 3 is deemed to have come into operation on 1 September 2023.

(6)

Sections 6, 7(d), (e) and (f), 33, 44, 52, 55(c) and 56 come into operation on 1 January 2024.

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