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Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) 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 (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S634-2019 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019.

Regulation 2

Exemption

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Subregulation 1

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Income received in Singapore on or after 2 September 2019 by Caterpillar Propulsion Pte Ltd (a company incorporated in Singapore) from Caterpillar Propulsion Middle East (a foreign branch of Caterpillar Propulsion Pte Ltd registered in the United Arab Emirates) is exempt from tax.

Subregulation 2

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The exemption in sub-paragraph (1) is subject to the conditions specified in paragraphs 3 and 4 of the letter of approval dated 2 September 2019 addressed to Ernst & Young Solutions LLP, the representative of Caterpillar Propulsion Pte Ltd.

Common questions

What is Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019?
Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S634-2019 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 still in force?
Yes — Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 is currently in force.
When did Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 take effect?
Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 was first recorded in 1947.
How many regulations does Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 have?
Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 contains 2 regulations.
Where can I read the official version of Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019?
The official text of Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 is published at sso.agc.gov.sg.