(a) | any individual proprietor carrying on business under only the individual proprietor’s full name; |
(b) | any firm of 2 or more individuals carrying on business under only the full names of all the individuals; |
(c) | subject to subsection (2), any individual or firm of 2 or more individuals carrying on any business consisting solely of the exercise of any profession that, under the provisions of any written law, can be exercised only by those who possess certain qualifications prescribed by the written law and whose names are registered or otherwise recorded in the manner prescribed by any written law; |
(d) | a person (A) in respect of or for whom another person (B) carries on business wholly or mainly as nominee or trustee if B has provided the particulars required under section 7(1); |
(e) | any statutory authority or other body established by or under any public Act for a public purpose; |
(f) | any institution, authority, person or fund specified in the First Schedule to the Income Tax Act 1947; |
(g) | any society registered under the Societies Act 1966; |
(h) | any society registered under the Co‑operative Societies Act 1979; |
(i) | any mutual benefit organisation registered under the Mutual Benefit Organisations Act 1960; |
(j) | any trade union registered under the Trade Unions Act 1940; |
(ja) | any platform work association registered under the Platform Workers Act 2024; [Act 30 of 2024 wef 01/11/2024] |
(k) | the Public Trustee or the Official Assignee of the property of a bankrupt; |
(l) | any foreign company carrying on business in Singapore that is registered under the Companies Act 1967 and carries on the business under its registered name; |
(m) | any company carrying on business under its corporate name; |
(n) | any limited liability partnership registered under the Limited Liability Partnerships Act 2005 carrying on business under its registered name; |
(o) | subject to section 42(3) of the Limited Partnerships Act 2008, any limited partnership registered under that Act; |
(p) | any other person or class of persons for the time being exempted by the Minister under regulations made under section 43; and |
(q) | any individual proprietor who carried on any business specified in the First Schedule to the Business Registration Act (Cap. 32, 2004 Revised Edition) immediately before 3 January 2016 and who is alive and continues to carry on the same business on and after that date. |