Regulation 1
Citation
This Order is the Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021.
/akn/sg/act/sub_leg/1947/ITA-S936-2021
Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S936-2021 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Income comprising dividends amounting to $44,938,836 that is received in Singapore by Lee Rubber Company (Pte) Limited (a company incorporated in Singapore) from Kota Trading Company Sendirian Berhad (a company incorporated in Malaysia) in the basis period for the year of assessment 2018 is exempt from tax.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 27 July 2021 addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021?
- Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S936-2021 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 still in force?
- Yes — Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 is currently in force.
- When did Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 take effect?
- Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 was first recorded in 1947.
- How many regulations does Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 have?
- Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 contains 2 regulations.
- Where can I read the official version of Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021?
- The official text of Income Tax (Lee Rubber Company (Pte) Limited — Section 13(12) Exemption) Order 2021 is published at sso.agc.gov.sg.