Singapore legislation

Schedule 1

of Income Tax Act 1947

Schedule 1

Institution, authority, person or fund exempted

FIRST SCHEDULESections 13(1) and 106(1) and (3)Institution, authority, person or fund exemptedA. Public authorities, boards or funds constituted by statute in Singapore: 1.Bankruptcy Estates Account Bankruptcy Act (Cap. 20, 2009 Revised Edition) 2.Central Co‑operative Fund Co‑operative Societies Act 1979 3.Central Sikh Gurdwara Board Central Sikh Gurdwara Board Act 1981 4.Common Fund Public Trustee Act 1915 5.Dependants’ Protection Insurance Fund Central Provident Fund Act 1953 6.Education Finance Board Education Act 1957 7.Hindu Endowments Board Hindu Endowments Act 1968 8.Home Protection Fund Central Provident Fund Act 1953 9.Hotels Licensing Board Hotels Act 1954 10.Institute of Technical Education, Singapore Institute of Technical Education Act 1992 11.Land Surveyors Board Land Surveyors Act 1991 12.Majlis Ugama Islam, Singapura Administration of Muslim Law Act 1966 13.MediShield Life Fund MediShield Life Scheme Act 2015 14.Minister for Finance Minister for Finance (Incorporation) Act 1959 15.National Arts Council National Arts Council Act 1991 16.National Council of Social Service National Council of Social Service Act 1992 17.National Heritage Board National Heritage Board Act 1993 18.National Library Board National Library Board Act 1995 19.People’s Association People’s Association Act 1960 20.Science Centre Board Science Centre Act 1970 21.Singapore Academy of Law Singapore Academy of Law Act 1988 22.Singapore Corporation of Rehabilitative Enterprises Singapore Corporation of Rehabilitative Enterprises Act 1975 23.Any specified statutory corporation within the meaning of section 3 of the Statutory Corporations (Contributions to Consolidated Fund) Act 1989, as from the date of establishment of that statutory corporation B. Clubs, corporations and institutions in Singapore: 1.Catholic Young Men’s Association 2.[Deleted by Act 21 of 2017] 3.Lee Kuan Yew Exchange Fellowship G.N. No. S 317/91 4.Metropolitan Young Men’s Christian Association 5.National Crime Prevention Council of Singapore G.N. No. S 158/82 6.SAFRA National Service Association G.N. No. S 137/84 7.HomeTeamNS G.N. No. S 194/2006 8.Titular Anglican Bishop of Singapore Bishop of Singapore Ordinance 1911 9.Titular Roman Catholic Archbishop of Singapore Roman Catholic Archbishop Act 1975 10.Young Men’s Christian Association 11.Young Women’s Christian Association [21/2017; S 712/2015]

Schedule 1 — Income Tax Act 1947 | laws.sg