Regulation 1
Citation
This Order is the Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S468-2022
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S468-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Any partnership profit described in sub‑paragraph (2) that is distributed by Godo Kaisha Samurai 16 (an entity incorporated in Japan) and received in Singapore by Parkway Life Japan4 Pte. Ltd. (a company incorporated in Singapore) on or after 6 April 2022 is exempt from tax.
Subregulation 2
Sub‑paragraph (1) applies to partnership profit comprising —
(a)
rental income derived from rental of the specified property; or (b)capital gain derived from the divestment of the specified property.
Subregulation 3
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter of approval dated 6 April 2022 addressed to Parkway Trust Management Limited.
Subregulation 4
In sub-paragraph (2), “specified property” means the property named “Habitation Kisarazu Ichibankan” situated in Kisarazu City, Chiba Prefecture, Japan.
Common questions
- What is Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022?
- Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S468-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 still in force?
- Yes — Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 is currently in force.
- When did Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 take effect?
- Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 have?
- Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022?
- The official text of Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022 is published at sso.agc.gov.sg.