Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 4) Order 2016.
/akn/sg/act/sub_leg/1947/ITA-S476-2016
Income Tax (Exemption of Foreign Income) (No. 4) 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. 4) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S476-2016 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The share of partnership profits described in sub‑paragraph (2) of the partnership of Parkway Life Japan4 Pte Ltd (a company incorporated in Singapore) and Godo Kaisha Samurai 11 (a company incorporated in Japan), and received in Singapore by Parkway Life Japan4 Pte Ltd on or after 22 April 2016, is exempt from tax.
Subregulation 2
Sub-paragraph (1) applies to partnership profits that are derived from rental income from, or capital gains from the divestment of, the Silver Heights Hitsujigaoka (Ichibankan & Nibankan) property situated in Sapporo City, Hokkaido Prefecture, Japan.
Subregulation 3
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 16 June 2016 addressed to Parkway Trust Management Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 4) Order 2016?
- Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S476-2016 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 take effect?
- Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 have?
- Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 4) Order 2016?
- The official text of Income Tax (Exemption of Foreign Income) (No. 4) Order 2016 is published at sso.agc.gov.sg.