Skip to content
laws.sgby aturio
In forceUpdated to 20 Mar 2025
Contents

Part 9 · Miscellaneous

83. Application of other ITA provisions

(1)

This section applies other ITA provisions for the purposes of this Act.

(2)

Section 6 of the ITA applies with the following modifications:

(a)

a reference in that section to any document, information, return, or assessment list relating to income or items of income of a person is to any document, information, return, or assessment list relating to the GloBE income or loss or items of GloBE income or loss of any entity for a financial year;

(b)

a reference in section 6(13) to information relating to a person is to information relating to an entity;

(c)

regulations may be made under section 84 (instead of under section 7 of the ITA) for matters to be prescribed for that section.

(3)

Any person who contravenes section 6 of the ITA as applied by subsection (2) is guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.

(4)

Sections 8, 8A and 9 of the ITA apply with the following modifications:

(a)

a reference to a company is to an entity;

(b)

a reference to a return, estimate, statement, notice, direction or other document is to a return, estimate, statement, notice, direction or other document under this Act;

(c)

regulations may be made under section 84 (instead of section 8A of the ITA) for the matters in section 8A(3) and (4) as applied by this subsection.

Read on from s 84

Schedules

Read on from Schedules