Regulation 1
Citation
This Order is the Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024.
/akn/sg/act/sub_leg/1947/ITA-S536-2024
Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S536-2024 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Hong Realty (Private) Limited (a company incorporated in Singapore) in the basis periods for the years of assessment 2017 to 2021 (both years inclusive) from Hong Leong Company (Malaysia) Berhad (a company incorporated in Malaysia), which is in turn derived from the profits of any of the following companies, is exempt from tax:
(a)
Hong Leong Bank Berhad (a company incorporated in Malaysia);
(b)
Hong Leong Yamaha Motor Sdn Bhd (a company incorporated in Malaysia);
(c)
Yamaha Motor Vietnam Co., Ltd. (a company incorporated in Vietnam).
Subregulation 2
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 7 June 2024 and addressed to Tri Planners Pte. Ltd.
Common questions
- What is Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024?
- Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S536-2024 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 still in force?
- Yes — Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 is currently in force.
- When did Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 take effect?
- Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 was first recorded in 1947.
- How many regulations does Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 have?
- Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 contains 2 regulations.
- Where can I read the official version of Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024?
- The official text of Income Tax (Hong Realty (Private) Limited — Section 13(12) Exemption) Order 2024 is published at sso.agc.gov.sg.