Regulation 1
Citation and commencement
These Rules are the Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 and come into operation on 2 December 2019.
/akn/sg/act/sub_leg/1947/ITA-S794-2019
Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S794-2019 1947, currently marked in force and first recorded in 1947.
Regulation 2
Prescribed activities
Any trade, business, profession or vocation carried on by an individual to act as an agent for another person in relation to the purchase or sale of goods, or purchase or supply of services, is a prescribed activity for the purposes of section 14ZD of the Act, including such trade, business, profession or vocation carried on by the following individuals:
(a)
an estate agent (however described);
(b)
an insurance agent (however described);
(c)
a remisier (however described).
Regulation 3
Prescribed commission
For the purposes of section 14ZD of the Act, “commission” includes any allowance, incentive, referral fee or other payment that is chargeable to tax under section 10(1)(a) of the Act, and that is derived by an individual from carrying on a prescribed activity.
Common questions
- What is Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019?
- Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S794-2019 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 still in force?
- Yes — Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 is currently in force.
- When did Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 take effect?
- Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 was first recorded in 1947.
- How many regulations does Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 have?
- Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 contains 3 regulations.
- Where can I read the official version of Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019?
- The official text of Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019 is published at sso.agc.gov.sg.