Regulation 1
Citation
This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020.
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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.
Citation
This Order is the Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2020.
Exemption
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.
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.
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