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Income Tax (Exemption of Foreign Income) (No. 3) Order 2016

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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 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S281-2016 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Exemption of Foreign Income) (No. 3) Order 2016.

Regulation 2

Exemption

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Subregulation 1

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Income comprising dividends described in sub‑paragraph (2), that are received by Cofco Agri Holdings Pte Ltd (a company incorporated in Singapore) on or after 20 May 2016 from Noble Agri Resources Limited (a company incorporated in Bermuda), is exempt from tax.

Subregulation 2

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Sub‑paragraph (1) applies to dividends derived from dividends received by Noble Agri Resources Limited from the companies set out in the Schedule, which are in turn derived by those companies from carrying out their respective business activities.

Subregulation 3

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The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 20 May 2016 addressed to the tax agent of Cofco Agri Holdings Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 3) Order 2016?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S281-2016 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 take effect?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 have?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 3) Order 2016?
The official text of Income Tax (Exemption of Foreign Income) (No. 3) Order 2016 is published at sso.agc.gov.sg.