Singapore legislation

Clause 54

of Income Tax (Amendment) Bill

Clause 54

Miscellaneous amendments

(1)

In the principal Act —

(a)

in section 2(1), in the definition of “Comptroller”, after “37M(5),”, insert “37S(8),”;

(b)

in section 8A(15)(a) and (16), after “or (4A)”, insert “or 37R(1) or (6)”;

(c)

in the following provisions, after “14C,”, insert “14EA,”:section 14X(2)(c)section 34G(9);

(d)

in section 14X(2)(c), after “14C(2),”, insert “14EA(8),”;

(e)

in the following provisions, after “14E,”, insert “14EA,”:section 15(2)section 107(11);

(f)

in section 15(2), replace “or 14T” with “, 14T or 14U”;

(g)

in section 34G, before subsection (9), in the sub‑heading, after “14C,”, insert “14EA,”;

(h)

in section 34G(18)(d), replace “(1AC)” with “(1AC) to (1AH)”;

(i)

in section 37O(15)(a), after “section 37G”, insert “or 37R”;

(j)

in section 37Q(2)(a), after “14D(12)(b),”, insert “14EA(10),”;

(k)

in the following provisions, after “or (4),”, insert “37S(3) or (4),”:section 65B(1A)section 65F(1)(a);

(l)

in section 96(2)(a), replace “or section 37M(3)” with “, section 37M(3) or section 37S(3)”; (m)in section 96(2)(b), replace “either section 96A or 37M(4)” with “section 96A, 37M(4) or 37S(4)”;

(n)

in section 96A(2)(a), replace “or section 37M(4)” with “, section 37M(4) or section 37S(4)”;

(o)

in section 96A(2)(b), replace “either section 96 or 37M(3)” with “section 96, 37M(3) or 37S(3)”;

(p)

in the following provisions, after “37M,”, insert “37S,”:section 101(1)section 104(2)(a);

(q)

in section 101(2), after “(except subsection (4)),”, insert “37S (except subsection (4)),”;

(r)

in section 107(11), after “14Z”, insert “, 14ZG”; and

(s)

in the Third Schedule, in Part 2, in section 34G(18)(d), after “(1AC),”, insert “(1AD), (1AE), (1AF), (1AG), (1AH),”.

(2)

Subsection (1)(l), (m), (n) and (o) only applies in relation to an offence under section 96 or 96A of the principal Act that is committed on or after the date the Income Tax (Amendment) Act 2023 is published in the Gazette.

Clause 54 — Income Tax (Amendment) Bill | laws.sg