Clause 4

any individual or class of individuals carrying on any of the businesses specified in the First Schedule;

any statutory authority or other body established under any written law;

any institution, society or person specified in the First Schedule to the Income Tax Act (Cap. 141);

any society registered under the Societies Act (Cap. 262);

any society registered under the Co-operative Societies Act (Cap. 186);

any mutual benefit organisation registered under the Mutual Benefit Organisations Act (Cap. 254);

any person carrying on any business consisting solely of the exercise of any profession which under the provisions of any written law can be exercised only by those who possess certain qualifications prescribed by such written law and whose names are registered or otherwise recorded in the manner prescribed by any written law;

any charitable institution which is exempt from tax under the provisions of paragraph (g) of subsection (1) of section 13 of the Income Tax Act;

the Public Trustee or the Official Assignee of the property of a bankrupt;

any foreign company carrying on business in Singapore which is registered under the provisions of the Companies Act (Cap. 185) and carries on such business under its corporate name without any addition; and

any other person or class of persons for the time being exempted by the Minister, by notification in the Gazette, from all the provisions of this Act.