Regulation 1
Citation
This Order is the Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025.
/akn/sg/act/sub_leg/1947/ITA-S602-2025
Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S602-2025 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income described in sub-paragraph (2) received in Singapore by Boardroom Pte. Ltd. (a company incorporated in Singapore) on 17 December 2020 from Boardroom Holdings Australia Pty Ltd (a company incorporated in Australia), is exempt from tax.
Subregulation 2
Sub-paragraph (1) applies to dividend income that is derived from dividend income received by Boardroom Holdings Australia Pty Ltd from Newreg Pty Ltd (a company incorporated in Australia), which is in turn derived from the profits of Boardroom Pty Ltd (a company incorporated in Australia).
Subregulation 3
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 28 August 2025 that is issued on behalf of the Minister for Finance and addressed to Boardroom Business Solutions Pte. Ltd.
Common questions
- What is Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S602-2025 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 still in force?
- Yes — Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 is currently in force.
- When did Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 take effect?
- Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 was first recorded in 1947.
- How many regulations does Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 have?
- Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 contains 2 regulations.
- Where can I read the official version of Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025?
- The official text of Income Tax (Boardroom Pte. Ltd. — Section 13(12) Exemption) Order 2025 is published at sso.agc.gov.sg.