In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax Act 1947 · 2020 Revised Edition · Part 3 · Imposition of Income Tax
10BA. Voluntary contributions by platform operator deemed to be income
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Last amended by an amending law of 2024.
Despite section 13(1)(j) but subject to section 13(1)(jd), where in any year, contributions have been made by a platform operator to the Central Provident Fund account of any platform worker under section 8A of the Central Provident Fund Act 1953, any part of such contribution, which is not obligatory under that Act, is deemed to be income accruing to the platform worker for the year in which the contributions are paid.