/akn/sg/act/sub_leg/1947/ITA-S499-2019

Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S499-2019 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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This Order is the Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 and is deemed to have come into operation on 18 July 2018.

Regulation 2

Exemption

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Subregulation 1

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Applied Materials South East Asia Pte. Ltd. is exempt from section 19B(10A) of the Act in respect of capital expenditure incurred by it on 29 August 2018 in acquiring, for use in its trade or business, intellectual property rights from Applied Materials International Pte. Ltd., being rights acquired from Applied Materials Singapore Technology Pte. Ltd. on 24 August 2018.

Subregulation 2

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The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter dated 18 July 2018, and email dated 25 July 2018, addressed to Wong & Leow LLC, solicitors for Applied Materials South East Asia Pte. Ltd.

Common questions

What is Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019?
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S499-2019 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 still in force?
Yes — Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 is currently in force.
When did Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 take effect?
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 was first recorded in 1947.
How many regulations does Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 have?
Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 contains 2 regulations.
Where can I read the official version of Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019?
The official text of Income Tax (Applied Materials South East Asia Pte Ltd — Section 19B(10B) Exemption) Order 2019 is published at sso.agc.gov.sg.