Singapore legislation

Regulation 2

of Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019

Regulation 2

Prescribed hourly rate for purposes of section 14ZB of Act

The following rates are prescribed as prescribed hourly rates for the purposes of section 14ZB of the Act:

(a)

in a case where the provision of services by the qualifying employee to the IPC requires the application by the qualifying employee of any specialised or technical skill, knowledge or expertise that is also required to be applied by him or her under his or her contract of services with the qualifying person or central hirer (as the case may be) — $20 per hour; (b)in any other case — $10 per hour.

Read in full context — Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019 →