/akn/sg/act/sub_leg/1947/ITA-S846-2024

Income Tax (AT Holdings 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 (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S846-2024 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024.

Regulation 2

Exemption

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Subregulation 1

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Distribution income described in sub‑paragraph (2) that is received in Singapore by AT Holdings Pte. Ltd. (a company incorporated in Singapore) on or after 29 July 2024 from AT Holdings ‑ Europe Coöperatieve U.A. (a cooperative incorporated in the Netherlands), is exempt from tax.

Subregulation 2

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Sub‑paragraph (1) applies to income received by AT Holdings ‑ Europe Coöperatieve U.A. that is in turn derived from the profits of any of the following:

(a)

Wiebenga Consultants B.V. (a company incorporated in the Netherlands);

(b)

3W Real Estate B.V. (a company incorporated in the Netherlands);

(c)

3W Consultancy B.V. (a company incorporated in the Netherlands);

(d)

Breda Office Investment I Coöperatief U.A. (a cooperative incorporated in the Netherlands);

(e)

Penelope Office Investments B.V. (a company incorporated in the Netherlands);

(f)

Dionysos Office Investments B.V. (a company incorporated in the Netherlands);

(g)

Bajes Kwartier Ontwikkeling H C.V. (a limited partnership registered or formed in the Netherlands);

(h)

Bajes Kwartier Ontwikkeling D C.V. (a limited partnership registered or formed in the Netherlands);

(i)

Bajes Kwartier ESCO Holding B.V. (a company incorporated in the Netherlands);

(j)

A3 Twee B.V. (a company incorporated in the Netherlands);

(k)

Sterpassage Rijswijk I C.V. (a limited partnership registered or formed in the Netherlands);

(l)

Sterpassage Rijswijk Beheer II C.V. (a limited partnership registered or formed in the Netherlands);

(m)

Sterpassage Rijswijk Beheer III C.V. (a limited partnership registered or formed in the Netherlands);

(n)

Sterpassage Rijswijk Beheer IV C.V. (a limited partnership registered or formed in the Netherlands);

(o)

SAS CHARENTON‑BERCY (a company incorporated in France);

(p)

FETEASCA SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ (a company incorporated in Poland).

Subregulation 3

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The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 29 July 2024 and addressed to AT Holdings Pte. Ltd.

Common questions

What is Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024?
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S846-2024 1947, currently marked in force and first recorded in 1947.
Is Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 still in force?
Yes — Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 is currently in force.
When did Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 take effect?
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 was first recorded in 1947.
How many regulations does Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 have?
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 contains 2 regulations.
Where can I read the official version of Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024?
The official text of Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2024 is published at sso.agc.gov.sg.