Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 3) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S179-2017
Income Tax (Exemption of Foreign Income) (No. 3) Order 2017
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S179-2017 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The following income received in Singapore by Lumina Communications Pte Ltd (a company incorporated in Singapore) is exempt from tax:
(a)
fees for the provision of services amounting to AED2,493,315 received from Dubai Racing Club (a company incorporated in the United Arab Emirates) in the basis period for the year of assessment 2008;
(b)
fees for the provision of services amounting to AED12,996,964.73 received from Dubai Racing Club and LCL Interiors LLC (both companies incorporated in the United Arab Emirates) in the basis period for the year of assessment 2008;
(c)
fees for the provision of services amounting to AED7,995,000 received in the basis period for the year of assessment 2008, and AED285,050 received in the basis period for the year of assessment 2009, from Meydan LLC (a company incorporated in the United Arab Emirates).
Subregulation 2
The exemption in sub-paragraph (1) is subject to the conditions in paragraphs 5 and 6(a) of the letter of approval dated 25 January 2017 addressed to KhattarWong LLP, on behalf of Lumina Communications Pte Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 3) Order 2017?
- Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S179-2017 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 take effect?
- Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 have?
- Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 3) Order 2017?
- The official text of Income Tax (Exemption of Foreign Income) (No. 3) Order 2017 is published at sso.agc.gov.sg.