Regulation 2

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.