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Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026

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Enacted: 2026
Sections: 4

Regulation 1

Citation and commencement

These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026.

(2)

Rule 2 is deemed to have come into operation on 29 October 2017.

(3)

Rule 3 is deemed to have come into operation on 10 March 2025.

(4)

Rule 4 comes into operation on 24 June 2026.

Subregulation 1

These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026.

Subregulation 2

Rule 2 is deemed to have come into operation on 29 October 2017.

Subregulation 3

Rule 3 is deemed to have come into operation on 10 March 2025.

Subregulation 4

Rule 4 comes into operation on 24 June 2026.

Regulation 2

Amendment of rule 2

In the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules (G.N. No. S 386/2026) (called in these Rules the principal Rules), in rule 2 —

(a)

renumber the rule as paragraph (1) of that rule;

(b)

in paragraph (1), after “prescribed Internet website”, insert “for the period from 1 January 2013 to 28 October 2017 (both dates inclusive)”; and

(c)

after paragraph (1), insert —“(2) For the purposes of section 13(1)(zpa) of the Act, the prescribed Internet website from (and including) 29 October 2017 is https://myskillsfuture.gov.sg.”.

Regulation 3

New rule 3

In the principal Rules, after rule 2, insert —“Prescribed websites for section 13(1)(zv) of Act

3. For the purposes of section 13(1)(zv) of the Act, the prescribed Internet websites are —

(a)

https://go.gov.sg/sflp-tacourses-ft; and

(b)

https://go.gov.sg/trainingallowance.”.

Regulation 4

New rule 4

In the principal Rules, after rule 3, insert —“Prescribed websites for section 13(1)(zw) of Act

4. For the purposes of section 13(1)(zw) of the Act, the prescribed Internet websites are —

(a)

https://go.gov.sg/wss-level-up-courses-ft; and

(b)

https://go.gov.sg/wss-level-up-tas.”.

Common questions

What is Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026?: Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S387 2026, currently marked in force and first recorded in 2026.
Is Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 still in force?: Yes — Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 is currently in force.
When did Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 take effect?: Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 was first recorded in 2026.
How many regulations does Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 have?: Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 contains 4 regulations.
Where can I read the official version of Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026?: The official text of Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026 is published at sso.agc.gov.sg.

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