Regulation 1
Citation
This Order is the Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024.
/akn/sg/act/sub_leg/1947/ITA-S217-2024
Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S217-2024 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Hebsteel Global Holding Pte. Ltd. (a company incorporated in Singapore) during the period from 18 January 2018 to 22 July 2019 (both dates inclusive) from Duferco International Trading Holding S.A. (a company incorporated in Luxembourg), which is in turn derived from the profits of any of the following companies, is exempt from tax:
(a)
Duferco S.A. (a company incorporated in Switzerland);
(b)
Duferco Deutschland GmbH (a company incorporated in Germany);
(c)
Duferco Do Brasil Distribucao Ltda (a company incorporated in Brazil).
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 26 October 2023 and addressed to CLA Global TS Tax Services Pte. Ltd.
Common questions
- What is Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024?
- Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S217-2024 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 still in force?
- Yes — Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 is currently in force.
- When did Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 take effect?
- Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 was first recorded in 1947.
- How many regulations does Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 have?
- Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 contains 2 regulations.
- Where can I read the official version of Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024?
- The official text of Income Tax (Hebsteel Global Holding Pte. Ltd. — Section 13(12) Exemption) Order 2024 is published at sso.agc.gov.sg.