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Subregulation 1

Income Tax (Exemption under Section 13ZA(3)) Rules 2020

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The conditions for exemption from tax for the matters mentioned in section 13ZA(3)(a) of the Act are —(a)the provision of the place of residence in Singapore, or the allowance for accommodation in Singapore, to the individual is for either of the following purposes only:(i)to enable the individual (being one who ordinarily resides outside Singapore) to reside in Singapore to ensure the continuity of the employer’s trade or business at any time during the period from 1 February 2020 to 31 December 2020 (both dates inclusive);(ii)because there is a high risk of the individual contracting COVID‑19 due to the nature of the individual’s employment or due to the fact that the individual is required to travel out of Singapore for his or her employment at any time during the period from 1 February 2020 to 31 December 2020 (both dates inclusive) — to reduce, as a result of the risk, the risk of the individual in turn infecting others with COVID‑19; and(b)before 1 February 2020, the individual’s employer did not provide to the individual or an employee with the same job scope as the individual a place of residence in Singapore, or an allowance for accommodation in Singapore.Example An individual has a high risk of contracting COVID‑19 due to the nature of the individual’s employment if he or she is required to provide care to individuals who have contracted or are suspected to have contracted COVID‑19.

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