Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) Order 2006.
/akn/sg/act/sub_leg/1947/ITA-S436-2006
Income Tax (Exemption of Foreign Income) Order 2006
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 7
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) Order 2006 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S436-2006 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption for Allco Investments No. 1 Pte Ltd and Allco Investments No. 2 Pte Ltd
Allco Investments No. 1 Pte Ltd and Allco Investments No. 2 Pte Ltd shall, with effect from 2nd February 2006, be exempt from tax on any distribution derived outside Singapore from a foreign trust and received in Singapore, subject to the conditions specified in the letter of approval dated 2nd February 2006 addressed to their tax agent.
Regulation 3
Exemption for Javana Pte Ltd, Somerset Grand Citra (S) Pte Ltd, Ascott Residences Pte Ltd and Somerset Philippines (S) Pte Ltd
Javana Pte Ltd, Somerset Grand Citra (S) Pte Ltd, Ascott Residences Pte Ltd and Somerset Philippines (S) Pte Ltd shall, with effect from 6th January 2006, be exempt from tax on any interest derived from outside Singapore and received in Singapore, subject to the conditions specified in the letter of approval dated 6th January 2006 addressed to their tax agent.
Regulation 4
Exemption for Hemliner Pte Ltd and Glenwood Properties Pte Ltd
Hemliner Pte Ltd and Glenwood Properties Pte Ltd shall, with effect from 8th February 2006, be exempt from tax on any interest derived from outside Singapore and received in Singapore, subject to the conditions specified in the letter of approval dated 8th February 2006 addressed to their tax agent.
Regulation 5
Exemption for Mapletree Logistics Trust
Mapletree Logistics Trust shall —
(a)
with effect from 8th December 2005, be exempt from tax on any dividend derived from outside Singapore (being paid out of rental income earned in China and Hong Kong) and received in Singapore, subject to the conditions specified in the letter of approval dated 8th December 2005 addressed to the tax agent of Mapletree Logistics Trust;
(b)
with effect from 6th January 2006, be exempt from tax on any interest derived from outside Singapore (being paid out of rental income earned in China) and received in Singapore, subject to the conditions specified in the letter of approval dated 6th January 2006 addressed to the tax agent of Mapletree Logistics Trust; and
(c)
with effect from 8th February 2006, be exempt from tax on any interest derived from outside Singapore (being paid out of rental income earned in Hong Kong) and received in Singapore, subject to the conditions specified in the letter of approval dated 8th February 2006 addressed to the tax agent of Mapletree Logistics Trust.
Regulation 6
Exemption for MapletreeLog Malaysia Holdings Pte Ltd
MapletreeLog Malaysia Holdings Pte Ltd shall —
(a)
with effect from 8th December 2005, be exempt from tax on any dividend derived from outside Singapore (being paid out of rental income earned in Malaysia) and received in Singapore, subject to the conditions specified in the letter of approval dated 8th December 2005 addressed to its tax agent; and
(b)
with effect from 6th January 2006, be exempt from tax on any interest derived from outside Singapore (being paid out of rental income earned in Malaysia) and received in Singapore, subject to the conditions specified in the letters of approval dated 6th January 2006 addressed to its tax agent.
Regulation 7
Exemption for CapitaCommercial Trust
CapitaCommercial Trust shall, with effect from 14th February 2006, be exempt from tax on any interest derived from outside Singapore and received in Singapore, subject to the conditions specified in the letter of approval dated 14th February 2006 addressed to the tax agent of CapitaCommercial Trust.
Common questions
- What is Income Tax (Exemption of Foreign Income) Order 2006?
- Income Tax (Exemption of Foreign Income) Order 2006 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S436-2006 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) Order 2006 still in force?
- Yes — Income Tax (Exemption of Foreign Income) Order 2006 is currently in force.
- When did Income Tax (Exemption of Foreign Income) Order 2006 take effect?
- Income Tax (Exemption of Foreign Income) Order 2006 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) Order 2006 have?
- Income Tax (Exemption of Foreign Income) Order 2006 contains 7 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) Order 2006?
- The official text of Income Tax (Exemption of Foreign Income) Order 2006 is published at sso.agc.gov.sg.