Singapore legislation
Regulation 4
Regulation 4
Entry into effect
Subregulation 1
Paragraph 3 of the Schedule has effect with respect to any tax paid, deemed paid or liable to be paid, before, on or after 1 April 2019.
Subregulation 1A
Paragraph 2 of the Schedule has effect for a case presented on or after 1 April 2019, without regard to the basis period to which the case relates.
Subregulation 1B
Sub-paragraph (1A) does not apply to a case that was not eligible to be presented immediately before 1 April 2019.
Subregulation 2
All other paragraphs of the Schedule have effect —
with respect to taxes withheld at source, in respect of amounts paid, deemed paid or liable to be paid (whichever is the earliest), on or after 1 January 2020; and
with respect to taxes other than those withheld at source, where the income is derived or received in a basis period beginning on or after 1 October 2019.