Regulation 1
Citation
These Rules are the Co-operative Societies (Prescribed Rate of Contribution under Section 71(2)(b)) Rules 2026.
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Co-operative Societies (Prescribed Rate of Contribution under Section 71(2)(b)) Rules 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CSA-S368-2026 1979, currently marked in force and first recorded in 1979.
Citation
These Rules are the Co-operative Societies (Prescribed Rate of Contribution under Section 71(2)(b)) Rules 2026.
Prescribed rate of contribution under section 71(2)(b) of Act
The rate of 15% is prescribed in substitution of 20% for the contribution payable under section 71(2)(b) of the Act by a society in respect of any surplus resulting from its operations during any financial year ending on or after 31 December 2025.
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