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Income Tax (Exemption of Foreign Income) Order 2019

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order is the Income Tax (Exemption of Foreign Income) Order 2019.

Regulation 2

Exemption

Subregulation 1

Income comprising dividends amounting to £8,883,325 that are received in Singapore by Frasers Property (Europe) Holdings Pte. Ltd. (a company incorporated in Singapore) from Frasers Property (UK) Limited (a company incorporated in the United Kingdom) for the year of assessment 2015, is exempt from tax.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the terms and conditions specified in paragraphs 3 and 4 of the letter of approval dated 26 November 2018 addressed to KPMG Services Pte. Ltd., the tax agent of Frasers Property (Europe) Holdings Pte. Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) Order 2019?: Income Tax (Exemption of Foreign Income) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S33-2019 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) Order 2019 still in force?: Yes — Income Tax (Exemption of Foreign Income) Order 2019 is currently in force.
When did Income Tax (Exemption of Foreign Income) Order 2019 take effect?: Income Tax (Exemption of Foreign Income) Order 2019 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) Order 2019 have?: Income Tax (Exemption of Foreign Income) Order 2019 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) Order 2019?: The official text of Income Tax (Exemption of Foreign Income) Order 2019 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) Order 2019

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted

1947

Sections

Common questions

What is Income Tax (Exemption of Foreign Income) Order 2019?

Income Tax (Exemption of Foreign Income) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S33-2019 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) Order 2019 still in force?

Yes — Income Tax (Exemption of Foreign Income) Order 2019 is currently in force.

When did Income Tax (Exemption of Foreign Income) Order 2019 take effect?

Income Tax (Exemption of Foreign Income) Order 2019 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) Order 2019 have?

Income Tax (Exemption of Foreign Income) Order 2019 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) Order 2019?

The official text of Income Tax (Exemption of Foreign Income) Order 2019 is published at sso.agc.gov.sg.

Something wrong on this page?