Skip to content
laws.sgby aturio
In forceAmended1994 Revised Edition
Contents

Regulation 8

Feedback & support
Amended

Last amended by an amending law.

(1)

There shall be exempt from tax interest received from any of the A$100,000,000 Commonwealth Bank of Australia 8¾% Notes due 14th September 2000 issued on 20th July 1992 by —

(a)

any non-resident individual; and

(b)

any person, other than an individual, if that person does not, by himself or in association with others, carry on a business in Singapore and does not have a permanent establishment in Singapore.

(2)

The exemption is subject to the conditions stipulated in the Ministry of Finance’s letter dated 22nd January 1985.

Subregulation 1

There shall be exempt from tax interest received from any of the A$100,000,000 Commonwealth Bank of Australia 8¾% Notes due 14th September 2000 issued on 20th July 1992 by —

(a)

any non-resident individual; and

(b)

any person, other than an individual, if that person does not, by himself or in association with others, carry on a business in Singapore and does not have a permanent establishment in Singapore.

Subregulation 2

The exemption is subject to the conditions stipulated in the Ministry of Finance’s letter dated 22nd January 1985.

Report

Read on from reg 9