Regulation 1
Citation and commencement
This Notification is the Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 and comes into operation on 9 December 2020.
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Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S1001-2020 1947, currently marked in force and first recorded in 1947.
Citation and commencement
This Notification is the Income Tax (Exemption of Workfare Special Payment — Section 13(1)(zp)) Notification 2020 and comes into operation on 9 December 2020.
Exemption
Any cash payment to an individual, made by the Government under the scheme known as the Workfare Special Payment that is part of the Budget Statements of the Government dated 18 February 2020 and 26 March 2020 and the ministerial statement of the Minister dated 17 August 2020, is exempt from tax.
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