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Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S452-2020 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020.

Regulation 2

Exemption

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Subregulation 1

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Distribution income received in Singapore by Lendlease Global Commercial (IT) Pte Ltd (a company incorporated in Singapore) from Lendlease Global Commercial Italy Fund (a real estate investment fund constituted in Italy) on or after 25 June 2019 is exempt from tax.

Subregulation 2

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The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 10 September 2019 addressed to Ernst & Young Solutions LLP.

Common questions

What is Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020?
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S452-2020 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 still in force?
Yes — Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 is currently in force.
When did Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 take effect?
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
How many regulations does Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 have?
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 contains 2 regulations.
Where can I read the official version of Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020?
The official text of Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.