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 4 · Exemption from Income Tax
13QA. Exemption of estate income received by beneficiary, etc.
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Last amended by an amending law of 2023.
Where a person resident in Singapore is a beneficiary of an estate administered in Singapore, and any share of the statutory income of the estate is received by, distributed to or applied to the benefit of that person, that share is exempt from tax in the person’s hands if it would have been exempt from tax under any provision of this Part had it been derived or received directly by that person instead of the executor of the estate.