Regulation 1
Citation
This Order is the Income Tax (Singapore Aerospace Manufacturing Private Limited — Section 13(12) Exemption) Order 2020.
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Income Tax (Singapore Aerospace Manufacturing Private Limited — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S384-2020 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Singapore Aerospace Manufacturing Private Limited — Section 13(12) Exemption) Order 2020.
Exemption
Dividends received in Singapore by Singapore Aerospace Manufacturing Private Limited (a company incorporated in Singapore) from SAM Engineering & Equipment (M) Berhad (a company incorporated in Malaysia) in the basis periods for the year of assessment 2017 and subsequent years of assessment, and derived from dividends received by SAM Engineering & Equipment (M) Berhad from Avitron Pte. Ltd. (a company incorporated in Singapore), are exempt from tax.
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 4 March 2020 addressed to KPMG Services Pte. Ltd., the representative of Singapore Aerospace Manufacturing Private Limited.
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