In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Carbon Pricing Act 2018 · 2020 Revised Edition · Part 5 · Carbon Pricing
24. Waiver of small assessments
Feedback & supportAmended
Last amended by an amending law of 2022.
Where it appears to the Agency that the amount of any tax or additional tax for any emissions year in relation to a taxable facility does not exceed an amount that is 5 times the carbon price applicable for the purchase of fixed-price carbon credits in the year immediately after the emissions year, or any higher amount as may be prescribed in substitution, the Agency may waive the assessment of such tax.
Agency
Defined · s 2
“Agency” means the National Environment Agency established by the National Environment Agency Act 2002;