Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 5) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S181-2017
Income Tax (Exemption of Foreign Income) (No. 5) Order 2017
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S181-2017 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Each payment of the share of partnership profits described in sub‑paragraph (2) of the partnership of Parkway Life Japan4 Pte Ltd (a company incorporated in Singapore) and Godo Kaisha Samurai 12 (a company incorporated in Japan), received in Singapore by Parkway Life Japan4 Pte Ltd on or after 14 March 2017 is exempt from tax.
Subregulation 2
Sub‑paragraph (1) applies to partnership profits that are derived from rental income from, or capital gains from the divestment of, all or any of the following properties:
(a)
the property named “Sanko”, located at Kudamatsu City, Yamaguchi Prefecture, Japan;
(b)
the property named “Kikuya Warakuen”, located at Kudamatsu City, Yamaguchi Prefecture, Japan;
(c)
the property named “Group Home Hakusho”, located at Yachimata City, Chiba Prefecture, Japan;
(d)
the property named “Wakaba no Oka”, located at Chiba City, Chiba Prefecture, Japan; (e)the property named “Hakusho no Sato”, located at Yachimata City, Chiba Prefecture, Japan.
Subregulation 3
The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 7 April 2017 addressed to Parkway Trust Management Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2017?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S181-2017 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 take effect?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 have?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2017?
- The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2017 is published at sso.agc.gov.sg.