Singapore legislation
Regulation 2
of Income Tax (Exemption of Government Cash Grant — Section 13ZA(1)(h)) Rules 2021
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.