DraftAs enacted

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Finance (Income Taxes) Bill · As enacted · Part 2 · Amendment of Multinational Enterprise (Minimum Tax) Act 2024

40. Amendment of section 31

In the MMTA, in section 31(2)(h) and (4)(c), replace “pursuant to a qualifying competent authority agreement” with “with which the competent authority of Singapore has a qualifying competent authority agreement”.

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Part 3

Related Amendments to Goods and Services Tax Act 1993

Read on from Part 3

Part 4

Related Amendments to Property Tax Act 1960

Read on from Part 4

Part 5

Amendment of Economic Expansion Incentives (Relief from Income Tax) Act 1967

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Part 6

Saving and Transitional Provisions

Read on from Part 6