Singapore legislation

Clause 4

Amendment of section 5

Section 5 of the Ordinance is hereby amended —

(a)

by deleting the words “Yang di-Pertuan Negara” appearing in subsection (1) thereof and substituting therefor the word “Minister”;

(b)

by deleting subsection (5) thereof and substituting therefor the following: —“(5) The Comptroller shall be responsible for the assessment and collection of tax and shall pay all amounts collected in respect thereof into the Consolidated Fund.”;

(c)

by inserting immediately after subsection (5) thereof the following new subsections: —“(6) The Comptroller may, subject to such conditions as he may think fit to impose, approve any pension or provident fund or society for the purposes of this Ordinance and may (without prejudice to the exercise of any power in that behalf conferred on him by any condition so imposed) at any time withdraw any approval previously given in respect of any such fund or society.(7) The Comptroller may specify the form of any return, claim, statement or notice to be made or given under this Ordinance.”.

Read in full context — Income Tax (Amendment) Bill →