Regulation 1
Citation and commencement
These Rules are the Income Tax (Substituted Objection Period for Trusts) Rules 2023 and come into operation on 22 March 2023.
/akn/sg/act/sub_leg/1947/ITA-S132-2023
Income Tax (Substituted Objection Period for Trusts) Rules 2023
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Substituted Objection Period for Trusts) Rules 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S132-2023 1947, currently marked in force and first recorded in 1947.
Regulation 2
Definition
In these Rules, “intestate” has the meaning given by section 3 of the Intestate Succession Act 1967.
Regulation 3
Substituted period for objection to notice of assessment
Subregulation 1
The period in section 76(3)(b) of the Act within which a trustee of a trust may make an application objecting to a notice of assessment of tax on any income of the trust that is dated on or after 22 March 2023, is substituted with the period of 2 months from the date of the service of the notice of assessment.
Subregulation 2
Paragraph (1) does not apply to the trustee of a testamentary trust or a trust that arises on the death of an intestate.
Common questions
- What is Income Tax (Substituted Objection Period for Trusts) Rules 2023?
- Income Tax (Substituted Objection Period for Trusts) Rules 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S132-2023 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Substituted Objection Period for Trusts) Rules 2023 still in force?
- Yes — Income Tax (Substituted Objection Period for Trusts) Rules 2023 is currently in force.
- When did Income Tax (Substituted Objection Period for Trusts) Rules 2023 take effect?
- Income Tax (Substituted Objection Period for Trusts) Rules 2023 was first recorded in 1947.
- How many regulations does Income Tax (Substituted Objection Period for Trusts) Rules 2023 have?
- Income Tax (Substituted Objection Period for Trusts) Rules 2023 contains 3 regulations.
- Where can I read the official version of Income Tax (Substituted Objection Period for Trusts) Rules 2023?
- The official text of Income Tax (Substituted Objection Period for Trusts) Rules 2023 is published at sso.agc.gov.sg.