Regulation 1
Citation and commencement
These Rules are the Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 and come into operation on 22 January 2021.
/akn/sg/act/sub_leg/1947/ITA-S37-2021
Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S37-2021 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
For the purposes of section 13ZA(1)(h) of the Act, any cash grant given on behalf of the Government to the owner of any immovable property, under the public scheme for the giving of cash grants to mitigate rental costs that is part of the Budget Statement of the Government dated 26 May 2020, is exempt from tax.
Common questions
- What is Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021?
- Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S37-2021 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 still in force?
- Yes — Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 is currently in force.
- When did Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 take effect?
- Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 have?
- Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021?
- The official text of Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021 is published at sso.agc.gov.sg.