Regulation 1
Citation
This Order is the Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024.
/akn/sg/act/sub_leg/1947/ITA-S798-2024
Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S798-2024 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Moody’s Singapore Pte Ltd (a company incorporated in Singapore) in the basis periods for the years of assessment 2017 to 2019 (both years inclusive) from Moody’s Group Australia Pty Ltd (a company incorporated in Australia), which is in turn derived from the profits of Moody’s Investors Service Pty Ltd (a company incorporated in Australia), is exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 16 September 2024 and addressed to Sabara Law LLC.
Common questions
- What is Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024?
- Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S798-2024 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 still in force?
- Yes — Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 is currently in force.
- When did Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 take effect?
- Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 was first recorded in 1947.
- How many regulations does Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 have?
- Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 contains 2 regulations.
- Where can I read the official version of Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024?
- The official text of Income Tax (Moody’s Singapore Pte Ltd — Section 13(12) Exemption) Order 2024 is published at sso.agc.gov.sg.