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.
/akn/sg/act/sub_leg/1947/ITA-S159-2022
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
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.
Regulation 2
Exemption
Amended byS 466/2022 wef 03/06/2022S 466/2022 wef 03/06/2022
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.
Common questions
- What is Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022?
- 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.
- Is Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 still in force?
- Yes — Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 is currently in force.
- When did Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 take effect?
- Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 have?
- Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022?
- The official text of Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 is published at sso.agc.gov.sg.