Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S6-2017
Income Tax (Exemption of Foreign Income) 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) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S6-2017 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The dividends of US$1,500,000 received in Singapore by ST‑Airport Services Pte Ltd on 24 October 2016 from its subsidiary, ST‑Airport Services (Timor‑Leste) Lda (a company incorporated in Timor‑Leste), are exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the condition in paragraph 4 of the letter of approval dated 27 September 2016 addressed to PricewaterhouseCoopers Singapore Pte Ltd, on behalf of ST‑Airport Services Pte Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) Order 2017?
- Income Tax (Exemption of Foreign Income) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S6-2017 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) Order 2017 still in force?
- Yes — Income Tax (Exemption of Foreign Income) Order 2017 is currently in force.
- When did Income Tax (Exemption of Foreign Income) Order 2017 take effect?
- Income Tax (Exemption of Foreign Income) Order 2017 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) Order 2017 have?
- Income Tax (Exemption of Foreign Income) Order 2017 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) Order 2017?
- The official text of Income Tax (Exemption of Foreign Income) Order 2017 is published at sso.agc.gov.sg.