Regulation 1
Citation
This Order is the Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S748-2022
Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S748-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Trust distribution income from Central Park Landholding Trust (a trust constituted in Australia), received in Singapore by Frasers Commercial Investments No. 1 Pte. Ltd. (a company incorporated in Singapore) on or after 16 September 2020 from APF Management Pty Limited (a company incorporated in Australia) in its capacity as the trustee of Central Park Landholding Trust, is exempt from tax.
Subregulation 2
Dividend income received in Singapore by British & Malayan Trustees Limited (a company incorporated in Singapore) in its capacity as the trustee of Frasers Commercial Trust (a trust constituted in Singapore) on or after 16 September 2020 from Frasers Commercial Investments No. 3 Pty Ltd (a company incorporated in the Cayman Islands), is exempt from tax.
Subregulation 3
Dividend income received in Singapore by Frasers Commercial Sub No. 2 Pte. Ltd. (a company incorporated in Singapore) on or after 16 September 2020 from Frasers Commercial Investments No. 3 Pty Ltd, is exempt from tax.
Subregulation 4
Interest income received in Singapore by British & Malayan Trustees Limited in its capacity as the trustee of Frasers Commercial Trust, on or after 16 September 2020 from Frasers Commercial Investments No. 3 Pty Ltd, is exempt from tax.
Subregulation 5
Interest income received in Singapore by Frasers Commercial Sub No. 2 Pte. Ltd. on or after 16 September 2020 from Frasers Commercial Investments No. 3 Pty Ltd, is exempt from tax.
Subregulation 6
Dividend income received in Singapore by Frasers Commercial Sub No. 4 Pte. Ltd. (a company incorporated in Singapore) on or after 16 September 2020 from Frasers Commercial Investments No. 4 Pty Ltd (a company incorporated in the Cayman Islands), is exempt from tax.
Subregulation 7
Interest income received in Singapore by Frasers Commercial Sub No. 4 Pte. Ltd. on or after 16 September 2020 from Frasers Commercial Investments No. 4 Pty Ltd, is exempt from tax.
Subregulation 8
Dividend income received in Singapore by Frasers Commercial (UK) Sub. 1 Pte. Ltd. (a company incorporated in Singapore) on or after 16 September 2020 from Farnborough Business Park Ltd (a company incorporated in Jersey), is exempt from tax.
Subregulation 9
Interest income received in Singapore by Frasers Commercial (UK) Sub. 1 Pte. Ltd. on or after 16 September 2020 from Farnborough Business Park Ltd, is exempt from tax.
Subregulation 10
Interest income received in Singapore by British & Malayan Trustees Limited in its capacity as the trustee of Frasers Commercial Trust on or after 15 October 2020 from Frasers Commercial Investments No. 4 Pty Ltd, is exempt from tax.
Subregulation 11
The exemptions in sub‑paragraphs (1) to (9) are subject to the conditions specified in the letter from the Ministry of Finance dated 16 September 2020 addressed to EY Corporate Advisors Pte. Ltd.
Subregulation 12
The exemption in sub‑paragraph (10) is subject to the conditions specified in the letter from the Ministry of Finance dated 15 October 2020 addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022?
- Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S748-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 still in force?
- Yes — Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 is currently in force.
- When did Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 take effect?
- Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 have?
- Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022?
- The official text of Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022 is published at sso.agc.gov.sg.