Regulation 1
Citation and commencement
This Order is the Income Tax (Remission — Workfare Skills Support (Level‑Up) Full Time Training Allowance) Order 2026 and comes into operation on 24 June 2026.
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Income Tax (Remission — Workfare Skills Support (Level-Up) Full Time Training Allowance) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S388 2026, currently marked in force and first recorded in 2026.
Citation and commencement
This Order is the Income Tax (Remission — Workfare Skills Support (Level‑Up) Full Time Training Allowance) Order 2026 and comes into operation on 24 June 2026.
Remission of tax for Workfare Skills Support (Level‑Up) Full Time Training Allowance
Tax payable by an individual on a payment known as the Workfare Skills Support (Level‑Up) Full Time Training Allowance, received by him or her under the public scheme known as the Workfare Skills Support (Level‑Up) scheme for attending a course is wholly remitted in a case where —
the course is specified on, or specified on an Internet website that is accessible from, the WSS (LU) website as a course that is eligible for the payment; and
the individual attends the course on or before 23 June 2026.
In this paragraph, “WSS (LU) website” means —
https://go.gov.sg/wss‑level‑up‑courses‑ft; or
https://go.gov.sg/wss‑level‑up‑tas.
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