Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 6) Order 2018.
/akn/sg/act/sub_leg/1947/ITA-S715-2018
Income Tax (Exemption of Foreign Income) (No. 6) Order 2018
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S715-2018 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividends received in Singapore by Singapore Aerospace Manufacturing Pte Ltd and Accuron Industrial Technologies Limited (both companies incorporated in Singapore) from SAM Engineering & Equipment (M) Berhad (a company incorporated in Malaysia) from 1 April 2014 to 31 March 2015 (both dates inclusive), and derived from dividends received by SAM Engineering & Equipment (M) Berhad from SAM Meerkat (M) Sdn Bhd, SAM Precision (M) Sdn Bhd and LKT Automation Sdn Bhd (companies incorporated in Malaysia), are exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in paragraphs 3 and 4 of the letter of approval dated 8 October 2018 addressed to KPMG Services Pte. Ltd., the tax agent of Singapore Aerospace Manufacturing Pte Ltd and Accuron Industrial Technologies Limited.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 6) Order 2018?
- Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S715-2018 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 take effect?
- Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 have?
- Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 6) Order 2018?
- The official text of Income Tax (Exemption of Foreign Income) (No. 6) Order 2018 is published at sso.agc.gov.sg.