/akn/sg/act/sub_leg/1947/ITA-S302-2013

Income Tax (Exemption of Foreign Income) (No. 5) Order 2013

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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. 5) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S302-2013 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2013.

Regulation 2

Exemption

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Subregulation 1

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Carrier Singapore (PTE) Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 24th December 2010 from Carrier International Mauritius Ltd located in Mauritius.

Subregulation 2

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The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 16th April 2013 addressed to Carrier Singapore (PTE) Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2013?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S302-2013 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 take effect?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 have?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2013?
The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2013 is published at sso.agc.gov.sg.