Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 8) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S462-2017
Income Tax (Exemption of Foreign Income) (No. 8) Order 2017
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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. 8) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S462-2017 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividends received in Singapore by Frasers Amethyst Pte. Ltd. (a company incorporated in Singapore) on or after 25 July 2017 from Frasers Australand Pty Ltd (a company incorporated in Australia) are exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in paragraphs 5, 9 and 10 of the letter of approval dated 25 July 2017 addressed to Ernst & Young Solutions LLP, the tax agent of Frasers Amethyst Pte. Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 8) Order 2017?
- Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S462-2017 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 take effect?
- Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 have?
- Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 8) Order 2017?
- The official text of Income Tax (Exemption of Foreign Income) (No. 8) Order 2017 is published at sso.agc.gov.sg.