ActIn force#1
Act ITA 1947
11+ results
Results for "Income tax"
Court DecisionSGHCIn force#2
[2026] SGHC 26
Chia June Theo Grace (Xie Yunzhen) Mrs Grace Doney and others v Selvakumar Ranjan and another [2026] SGHC 26
SGHC2026-01-30Suit No 786 of 2021
[198] I agree with the plaintiffs and will allow this claim, but only in a proportion corresponding to what the plaintiffs would have received via intestacy. Under Queensland’s intestacy laws (see above at [14]), the plaintiffs collectively stand to receive a...
Court DecisionSGFCIn force#3
[2025] SGFC 114
XTM v XTN [2025] SGFC 114
SGFC2025-12-19FC/D 1150/2024
Income Tax
Court DecisionSGHCFIn force#4
[2020] SGHCF 15
VDT v VDU [2020] SGHCF 15
SGHCF2020-10-06Divorce (Transferred) No 3014 of 2017
Income tax
BillIn force#5
Bill 13 2026
Skills and Workforce Development Agency Bill
In the Income Tax Act 1947 —(a)in section 13(1)(zx), delete “Workforce Singapore’s”;(b)in section 14O(6), replace the definition of “accredited” with —“ “accredited”, in relation to a course, means accredited —(a)by the Singapore Workforce Development Agency...
Court DecisionSGHCIn force#6
[2025] SGHC 144
Envy Asset Management Pte Ltd (in liquidation) and others v Lau Lee Sheng and others [2025] SGHC 144
SGHC2025-07-29Originating Claim No 193 of 2022
However, in relation to the Defendants’ income tax payments, I exercise my discretion to allow the Defendants to essentially “set-off” any excess income tax they paid as a result of their receipt of the Payments against the sums they owe to the Claimants. In...
Subsidiary LegislationIn force#7
Subsidiary Legislation MEMTA-S1062-2024 2024
Multinational Enterprise (Minimum Tax) Regulations 2024
—(1) Despite regulation 89, a deferred tax asset reflected or disclosed in the financial accounts of a constituent entity (X) of an MNE group must not be taken into account in determining the adjusted covered taxes of the constituent entity if the deferred ta...
BillIn force#8
Bill 33 2024
Multinational Enterprise (Minimum Tax) Bill
In the Income Tax Act 1947 —(a)in section 2(1), after the definition of “crops”, insert —“ “DTT” means the domestic top‑up tax imposed under the MMT Act;”;(b)in section 2(1), after the definition of “employee”, insert —“ “excluded top‑up tax” means —(a)a qual...
BillIn force#9
Bill 26 2024
Platform Workers Bill
FIFTH SCHEDULESection 98Amendment of Income Tax Act 1947Amendment of section 21. In the Income Tax Act 1947 (called in this Schedule the ITA), in section 2 —(a)in subsection (1), after the definition of “goods”, insert —“ “Group A worker” and “Group B worker”...
BillIn force#10
Bill 4 2022
Financial Services and Markets Bill
—(1) Subject to subsection (2), section 10I(2) of the Income Tax Act 1947 is amended —(a)by deleting the word “either —” in paragraph (b) of the definition of “AT1 instrument” and substituting the words “satisfies any of the following:”; (b)by deleting the wo...