Singapore legislation
Regulation 3
of Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019
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.