Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2012.
/akn/sg/act/sub_leg/1947/ITA-S561-2012
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Quick answer
Income Tax (Exemption of Foreign Income) (No. 3) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S561-2012 1947, currently marked in force and first recorded in 1947.
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2012.
Exemption
Amcor Fibre Packaging-Asia Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 31st May 2006 from AMVIG Holdings Limited located in Hong Kong.
The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letters of approval dated 25th July 2012 and 16th August 2012 addressed to the tax agent of Amcor Fibre Packaging-Asia Pte Ltd.