Regulation 1
Citation and commencement
These Rules are the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 and come into operation on 4 March 2022.
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Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S159-2022 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules are the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 and come into operation on 4 March 2022.
Exemption
For the purposes of section 13X(1)(h) of the Act, the following are exempt from tax: (a)a cash payment made by the Government to an individual, under the public scheme known as the COVID‑19 Recovery Grant; (b)a cash payment made by the Government to an individual, under the public scheme known as the COVID‑19 Recovery Grant (Temporary); (c)a cash payment made on behalf of the Government to an individual out of a payment made by the Government to the Market and Hawker Centre Relief Fund, under a public scheme announced by the Government on 23 July 2021; (d)a cash payment made on behalf of the Government to a person, under the public scheme known as the Rental Support Scheme; (e)a cash payment made on behalf of the Government to a person, under the public scheme known as the Small Business Recovery Grant.
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