In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Property Tax Act 1960 · 2020 Revised Edition · Part 8 · Miscellaneous Provisions
69. Tax remission
Feedback & supportThe Minister may remit wholly or in part, the tax payable by any person —
Minister
Defined · s 2
“Minister” means —(a)in relation to the definitions of “prescribed structural network” and “public authority” in section 2(1) and sections 2(8), 3(1), 6(8), (9) and (12), 7, 9(2) and (3), 19(9), 23(1) and (3) to (7), 24, 25, 66(13) and 69, the Minister charged with the responsibility for finance; and(b)in relation to section 49(1), (3), (4), (7), (8) and (9), the Minister charged with the responsibility for national development;
(a)
on the ground of poverty; or
(b)
if the Minister is satisfied that it is just and equitable to do so.