Regulation 1
Citation
This Order is the Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S732-2022
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Quick answer
Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S732-2022 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022.
Exemption
Income comprising dividends amounting to $22,672,059 that is received in Singapore by Tetra Pak Asia Pte Ltd (a company incorporated in Singapore) from Tetra Pak Manufacturing Pty. Limited (a company incorporated in Australia) in the basis periods for the years of assessment 2017 to 2020 is exempt from tax.
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 5 May 2022 addressed to EY Corporate Advisors Pte. Ltd.