Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2015.
/akn/sg/act/sub_leg/1947/ITA-S360-2015
Income Tax (Exemption of Foreign Income) (No. 5) Order 2015
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
- 7
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S360-2015 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption for Tata Chemicals International Pte Ltd
Subregulation 1
Tata Chemicals International Pte Ltd is granted exemption from tax on the dividends received in Singapore on 11 January 2013 from Gusiute Holdings (UK) Limited, a company incorporated in the United Kingdom.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 14 August 2013 addressed to Shanker Iyer Consultants Pte Ltd, the tax agent of Tata Chemicals International Pte Ltd.
Regulation 3
Exemption for Parkway Life Japan2 Pte Ltd
Subregulation 1
Parkway Life Japan2 Pte Ltd is granted exemption from tax on the Tokumei-Kumiai distributions received in Singapore on or after 28 April 2014 from Godo Kaisha Tenshi 1 and Godo Kaisha Tenshi 2, companies incorporated in Japan.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 29 May 2014 addressed to Parkway Trust Management Limited.
Regulation 4
Exemption for Parkway Life Japan3 Pte Ltd
Subregulation 1
Parkway Life Japan3 Pte Ltd is granted exemption from tax on the Tokumei-Kumiai distributions received in Singapore on or after 2 August 2013 from Godo Kaisha Healthcare 5, a company incorporated in Japan.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 11 October 2013 addressed to Parkway Trust Management Limited.
Regulation 5
Exemption for Parkway Life Japan4 Pte Ltd
Subregulation 1
Parkway Life Japan4 Pte Ltd is granted exemption from tax on the Tokumei-Kumiai distributions received in Singapore on or after 18 October 2013 from Godo Kaisha Samurai 7 and Godo Kaisha Samurai 8, companies incorporated in Japan.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 7 January 2014 addressed to Parkway Trust Management Limited.
Regulation 6
Exemption for Mercuria Asia Group Holdings (Pte) Ltd
Subregulation 1
Mercuria Asia Group Holdings (Pte) Ltd is granted exemption from tax on the dividends received in Singapore on or after 29 November 2013 from Mercuria Resources Labuan Ltd, a company incorporated in Labuan, Malaysia.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 15 August 2014 addressed to Ernst & Young Solutions LLP, the tax agent of Mercuria Asia Group Holdings (Pte) Ltd.
Regulation 7
Exemptions for Keppel DC Real Estate Investment Trust, etc.
Subregulation 1
Keppel DC Real Estate Investment Trust is granted exemption from tax on the following income received in Singapore on or after 10 February 2014:
(a)
dividends and interest from Securus Guernsey 1 Limited and Securus Guernsey 2 Limited, companies incorporated in Guernsey;
(b)
dividends from Boxtel Investments Limited, a company incorporated in the British Virgin Islands;
(c)
dividends from Basis Bay Capital Management Sdn Bhd, a company incorporated in Malaysia.
Subregulation 2
Securus C100 Pte Ltd is granted exemption from tax on the dividends and interest received in Singapore on or after 10 February 2014 from Citadel 100 Datacentres Limited, a company incorporated in the Republic of Ireland.
Subregulation 3
Securus Netherlands 1 Pte Ltd is granted exemption from tax on the dividends received in Singapore on or after 10 February 2014 from Securus Netherlands B.V., a company incorporated in the Netherlands.
Subregulation 4
Securus Netherlands 2 Pte Ltd is granted exemption from tax on the interest received in Singapore on or after 10 February 2014 from Securus Almere B.V., a company incorporated in the Netherlands.
Subregulation 5
Securus GVP Pte Ltd is granted exemption from tax on the dividends and interest received in Singapore on or after 10 February 2014 from Greenwich View Place Limited, a company incorporated in Guernsey.
Subregulation 6
The exemptions in sub-paragraphs (1) to (5) are subject to the terms and conditions specified in the letter of approval dated 25 November 2014 addressed to KPMG Services Pte Ltd, the tax agent of Keppel DC Real Estate Investment Trust.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2015?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S360-2015 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 take effect?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 have?
- Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 contains 7 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2015?
- The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2015 is published at sso.agc.gov.sg.