Skip to content
laws.sgby aturio
In force2020 Revised Edition
Contents

Part 15 · Persons Chargeable

60. Chargeability of joint trustees

Feedback & support

Where 2 or more persons act in the capacity of trustees of a trust they may be charged jointly or severally with the tax with which they are chargeable in that capacity and are jointly and severally liable for payment of the same.

Report

Read on from s 61

Part 16

Returns

Read on from Part 16

Part 17

Assessments and Objections

Read on from Part 17

Part 18

Appeals

Read on from Part 18

Part 19

Collection, Recovery and Repayment of Tax

Read on from Part 19

Part 20

Offences and Penalties

Read on from Part 20

Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Read on from Part 20A

Part 20B

International Agreements to Improve Tax Compliance

Read on from Part 20B

Part 21

Miscellaneous

Read on from Part 21

Schedules

Read on from Schedules