Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2024.(2) Sections 23 to 26 are deemed to have come into operation on 1 January 2024.(3) Section 12(a) to (d) and (f) to (i) is deemed to have come into operation on 7 February 2024.(4) Sections 17, 29 and 33 are deemed to have come into operation on 16 February 2024.(5) Sections 9(a) and (b) and 11(a), (b) and (d) are deemed to have come into operation on 17 February 2024.(6) Sections 10, 11(f) and (j), 20(a) to (d) and (f) and 31 come into operation on 1 January 2025.

(1)

This Act is the Income Tax (Amendment) Act 2024.

(2)

Sections 23 to 26 are deemed to have come into operation on 1 January 2024.

(3)

Section 12(a) to (d) and (f) to (i) is deemed to have come into operation on 7 February 2024.

(4)

Sections 17, 29 and 33 are deemed to have come into operation on 16 February 2024.

(5)

Sections 9(a) and (b) and 11(a), (b) and (d) are deemed to have come into operation on 17 February 2024.

(6)

Sections 10, 11(f) and (j), 20(a) to (d) and (f) and 31 come into operation on 1 January 2025.

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