Subsidiary Legislation

Income Tax Act
Status:
Not current version (effective from 18 Apr 2013 to 27 Jun 2013)
Short Title     |   Number
Income Tax (Approved Banks) Order 2006
S 179/2006
Income Tax (Singapore — Oman) (Avoidance of Double Taxation Agreement) Order 2006
S 222/2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2006
S 247/2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2006
S 248/2006
Income Tax (Concessionary Rate of Tax for Income Derived from Securities Lending or Repurchase Arrangements) Regulations 2006
S 259/2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2006
S 277/2006
Income Tax (Singapore — Slovak Republic) (Avoidance of Double Taxation Agreement) Order 2006
S 326/2006
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2006
S 355/2006
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2006
S 385/2006
Income Tax (Approved Banks) (No. 2) Order 2006
S 434/2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
S 435/2006
Income Tax (Exemption of Foreign Income) Order 2006
S 436/2006
Income Tax (Approved Banks) (No. 3) Order 2006
S 482/2006
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2006
S 493/2006
Income Tax (Exemption of Foreign Income) (No. 2) Order 2006
S 522/2006
Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006
S 550/2006
Income Tax (Approved Banks) (No. 4) Order 2006
S 571/2006
Income Tax (Approved Banks) (No. 5) Order 2006
S 600/2006
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2006
S 610/2006
Income Tax (Singapore — Fiji) (Avoidance of Double Taxation Agreement) Order 2006
S 639/2006
Income Tax (Singapore-Germany) (Avoidance of Double Taxation Agreement) Order 2006
S 668/2006
Income Tax (Singapore — Brunei Darussalam) (Avoidance of Double Taxation Agreement) Order 2006
S 671/2006
Income Tax (Approved Banks) Order 2007
S 13/2007
Income Tax (Concessionary Rate of Tax for Income from Over-The-Counter Derivatives Clearing Services) Regulations 2007
S 96/2007
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2007
S 101/2007
Income Tax (Approved Banks) (No. 3) Order 2007
S 264/2007
Income Tax (Approved Banks) (No. 4) Order 2007
S 360/2007
Income Tax (Exemption of Foreign Income) Order 2007
S 366/2007
Income Tax (Exemption of Foreign Income) (No. 2) Order 2007
S 367/2007
Income Tax (Exemption of Foreign Income) (No. 3) Order 2007
S 368/2007
Income Tax (Exemption of Foreign Income) (No. 4) Order 2007
S 369/2007
Income Tax (Singapore — Kazakhstan) (Avoidance of Double Taxation Agreement) Order 2007
S 422/2007
Income Tax (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007
S 441/2007
Income Tax (Exemption of Foreign Income) (No. 5) Order 2007
S 452/2007
Income Tax (Exemption of Foreign Income) (No. 6) Order 2007
S 453/2007
Income Tax (Approved Banks) (No. 5) Order 2007
S 469/2007
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2007
S 489/2007
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2007
S 531/2007
Income Tax (Exemption of Income of Approved Companies from Funds Managed by Fund Manager) Regulations 2007
S 628/2007
Income Tax (Exemption of Foreign Income) (No. 7) Order 2007
S 660/2007
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2007
S 661/2007
Income Tax (Exemption of Income of Foreign Account of Philanthropic Purpose Trust) Regulations 2007
S 692/2007
Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007
S 693/2007
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) Order 2007
S 732/2007
Income Tax (Approved Banks) Order 2008
S 22/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2008
S 52/2008
Income Tax (Exemption of Income of Approved Securitisation Company) Regulations 2008
S 96/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2008
S 97/2008
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2008
S 103/2008
Income Tax (Singapore — Malta) (Avoidance of Double Taxation Agreement) Order 2008
S 104/2008
Income Tax (Deductible Borrowing Costs) Regulations 2008
S 115/2008
Income Tax (Approved Banks) (No. 2) Order 2008
S 241/2008
Income Tax (Exemption of Foreign Income) Order 2008
S 253/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2008
S 285/2008
Income Tax (Qualifying Project Debt Securities) Regulations 2008
S 315/2008
Income Tax (Approved Banks) (No. 3) Order 2008
S 333/2008
Income Tax (Approved Banks) (No. 4) Order 2008
S 334/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2008
S 371/2008
Income Tax (Approved Banks) (No. 5) Order 2008
S 388/2008
Income Tax (Approved Banks) (No. 6) Order 2008
S 389/2008
Income Tax (Approved Banks) (No. 7) Order 2008
S 417/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2008
S 432/2008
Income Tax (Approved Banks) (No. 8) Order 2008
S 457/2008
Income Tax (Approved Banks for section 13(1)(ta)) Order 2008
S 518/2008
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
S 565/2008
Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008
S 566/2008
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2008
S 567/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008
S 568/2008
Income Tax (Singapore — Belgium) (Avoidance of Double Taxation Agreement) Order 2008
S 601/2008
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2008
S 604/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2008
S 683/2008
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 7) Notification 2008
S 684/2008
Income Tax (Singapore — Russia) (Avoidance of Double Taxation Agreement) Order 2009
S 15/2009
Income Tax (Concessionary Rate of Tax for Income of Life Insurers Apportioned to Policyholders) Regulations 2009
S 78/2009
Income Tax (Exemption of Foreign Income) Order 2009
S 123/2009
Income Tax (Concessionary Rate of Tax for Approved Insurance Brokers) Regulations 2009
S 136/2009
Income Tax (Exemption of Foreign Income) (No. 2) Order 2009
S 154/2009
Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009
S 155/2009
Income Tax (Approved Banks) Order 2009
S 200/2009
Income Tax (Approved Banks) (No. 2) Order 2009
S 201/2009
Income Tax (Approved Banks) (No. 3) Order 2009
S 202/2009
Income Tax (Exemption of Relevant Income of Eligible Family-owned Investment Holding Company) Regulations 2009
S 223/2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2009
S 230/2009
Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009
S 273/2009
Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) Regulations 2009
S 316/2009
Income Tax (Exemption of Foreign Income) (No. 3) Order 2009
S 363/2009
Income Tax (Exemption of Foreign Income) (No. 4) Order 2009
S 364/2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2009
S 410/2009
Income Tax (Approved Banks) (No. 4) Order 2009
S 423/2009
Income Tax (Approved Banks) (No. 5) Order 2009
S 440/2009
Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009
S 474/2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2009
S 525/2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2009
S 526/2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2009
S 527/2009
Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
S 546/2009
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2009
S 574/2009
Income Tax (Approved Banks) (No. 7) Order 2009
S 597/2009
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2009
S 606/2009
Income Tax (Singapore — Ukraine) (Avoidance of Double Taxation Agreement) Order 2009
S 623/2009
Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
S 6/2010
Income Tax (Exemption of Income of Trustee of Trust Fund Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
S 7/2010
Income Tax (Exemption of Income of Approved Companies Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
S 8/2010
Income Tax (Exemption of Foreign Income) Order 2010
S 79/2010
Income Tax (Singapore — Netherlands) (Avoidance of Double Taxation Convention) Order 2010
S 135/2010
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 2010
S 136/2010
Income Tax (Singapore — Austria) (Avoidance of Double Taxation Agreement) Order 2010
S 194/2010
Income Tax (Singapore — Finland) (Avoidance of Double Taxation Agreement) Order 2010
S 195/2010
Income Tax (Approved Banks) Order 2010
S 224/2010
Income Tax (Approved Banks) (No. 2) Order 2010
S 225/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2010
S 257/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2010
S 258/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2010
S 259/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2010
S 260/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2010
S 261/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 6) Notification 2010
S 262/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 7) Notification 2010
S 263/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 8) Notification 2010
S 264/2010
Income Tax (Approved Banks) (No. 3) Order 2010
S 275/2010
Income Tax (Singapore — Japan) (Avoidance of Double Taxation Agreement) Order 2010
S 307/2010
Income Tax (Singapore — Georgia) (Avoidance of Double Taxation Agreement) Order 2010
S 329/2010
Income Tax (Exemption of Foreign Income) (No. 2) Order 2010
S 399/2010
Income Tax (Exemption of Foreign Income) (No. 3) Order 2010
S 400/2010
Income Tax (Singapore — Brunei) (Avoidance of Double Taxation Agreement) Order 2010
S 413/2010
Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
S 414/2010
Income Tax (Singapore — New Zealand) (Avoidance of Double Taxation Agreement) Order 2010
S 452/2010
Income Tax (Approved Banks) (No. 4) Order 2010
S 462/2010
Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010
S 601/2010
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) Order 2010
S 609/2010
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2010
S 651/2010
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 2) Order 2010
S 652/2010
Income Tax (Singapore — Australia) (Avoidance of Double Taxation Agreement) Order 2010
S 694/2010
Income Tax (Concessionary Rate of Tax for Shipping Investment Manager) Regulations 2010
S 696/2010
Income Tax (Concessionary Rate of Tax for Container Investment Manager) Regulations 2010
S 697/2010
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 9) Notification 2010
S 700/2010
Income Tax (Approved Banks) (No. 5) Order 2010
S 701/2010
Income Tax (Singapore — Slovenia) (Avoidance of Double Taxation Agreement) Order 2010
S 704/2010
Income Tax (Singapore — France) (Avoidance of Double Taxation Convention) Order 2010
S 750/2010
Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) Order 2010
S 751/2010
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2010
S 752/2010
Income Tax (Approved Banks) (No. 6) Order 2010
S 763/2010
Income Tax (Singapore — Libya) (Avoidance of Double Taxation Convention) Order 2010
S 779/2010
Income Tax (Exemption of Foreign Income) (No. 4) Order 2010
S 794/2010
Income Tax (Exemption of Foreign Income) (No. 5) Order 2010
S 795/2010
Income Tax (Exemption of Payments for Economic and Technological Development) Notification 2011
S 11/2011
Income Tax (Approved Banks) Order 2011
S 62/2011
Income Tax (Amalgamation of Companies) Regulations 2011
S 154/2011
Income Tax (Singapore — Ireland) (Avoidance of Double Taxation Agreement) Order 2011
S 184/2011
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011
S 191/2011
Income Tax (Approved Banks) (No. 2) Order 2011
S 203/2011
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2011
S 206/2011
Income Tax (Exemption of Foreign Income) Order 2011
S 247/2011
Income Tax (Singapore — Saudi Arabia) (Avoidance of Double Taxation Agreement) Order 2011
S 261/2011
Income Tax (Exemption of Payments for Economic and Technological Development) (No. 2) Notification 2011
S 337/2011
Income Tax (Approved Banks) (No. 3) Order 2011
S 355/2011
Income Tax (Singapore — Albania) (Avoidance of Double Taxation Agreement) Order 2011
S 409/2011
Income Tax (Approved Banks) (No. 4) Order 2011
S 420/2011
Income Tax (Exemption of Foreign Income) (No. 2) Order 2011
S 425/2011
Income Tax (Singapore — India) (Avoidance of Double Taxation Agreement) Order 2011
S 463/2011
Income Tax (Approved Banks) (No. 5) Order 2011
S 511/2011
Income Tax (Singapore — Uzbekistan) (Avoidance of Double Taxation Agreement) Order 2011
S 572/2011
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) Order 2011
S 603/2011
Income Tax (Exemption of Foreign Income) (No. 3) Order 2011
S 605/2011
Income Tax (Exemption of Foreign Income) (No. 4) Order 2011
S 635/2011
Income Tax (Singapore ─ Mexico) (Avoidance of Double Taxation Agreement) Order 2011
S 642/2011
Income Tax (Singapore — Qatar) (Avoidance of Double Taxation Agreement) Order 2011
S 643/2011
Income Tax (Singapore — Panama) (Avoidance of Double Taxation Agreement) Order 2011
S 660/2011
Income Tax (Concessionary Rate of Tax for Shipping-related Support Services) Regulations 2012
S 4/2012
Income Tax (Land Intensification Allowance) Regulations 2012
S 28/2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
S 50/2012
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012
S 72/2012
Income Tax (Singapore — Estonia) (Avoidance of Double Taxation Agreement) Order 2012
S 78/2012
Income Tax (Approved Banks) Order 2012
S 96/2012
Income Tax (Approved Banks) (No. 2) Order 2012
S 97/2012
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
S 148/2012
Income Tax (Exemption from section 19B(10A)) Order 2012
S 180/2012
Income Tax (PIC Automation Equipment) Rules 2012
S 209/2012
Income Tax (Exemption of Foreign Income) Order 2012
S 214/2012
Income Tax (Exemption of Foreign Income) (No. 2) Order 2012
S 236/2012
Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) Order 2012
S 368/2012
Income Tax (Singapore — Switzerland) (Avoidance of Double Taxation Agreement) Order 2012
S 369/2012
Income Tax (Approved Banks) (No. 3) Order 2012
S 407/2012
Income Tax (Singapore ─ Bahrain) (Avoidance of Double Taxation Agreement) Order 2012
S 415/2012
Income Tax (Singapore — Italy) (Avoidance of Double Taxation Convention) (No. 2) Order 2012
S 521/2012
Income Tax (Exemption of Foreign Income) (No. 3) Order 2012
S 561/2012
Income Tax (Exemption of Foreign Income) (No. 4) Order 2012
S 572/2012
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012
S 581/2012
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
S 584/2012
Income Tax (Exemption of Foreign Income) (No. 5) Order 2012
S 585/2012
Income Tax (Exemption of Foreign Income) (No. 6) Order 2012
S 586/2012
Income Tax (Singapore — Bermuda) (Agreement for the Exchange of Information on Tax Matters) Order 2012
S 601/2012
Income Tax (Exemption of Foreign Income) (No. 7) Order 2012
S 614/2012
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 2012
S 658/2012
Income Tax (Tax Incentives for Partnerships) Regulations 2012
S 685/2012
Income Tax (Exemption of Foreign Income) Order 2013
S 4/2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2013
S 5/2013
Income Tax (Remission of Tax for Shipping Enterprises) Order 2013
S 6/2013
Income Tax (Singapore — Vietnam) (Avoidance of Double Taxation Agreement) Order 2013
S 9/2013
Income Tax (Exemption of Foreign Income) (No. 2) Order 2013
S 40/2013
Income Tax (Approved Banks) Order 2013
S 90/2013
Income Tax (Exemption of Foreign Income) (No. 3) Order 2013
S 101/2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2013
S 133/2013
Income Tax (Exemption of Foreign Income) (No. 4) Order 2013
S 182/2013
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013
S 194/2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2013
S 293/2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2013
S 313/2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2013
S 361/2013
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013
S 599/2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013
S 607/2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2013
S 608/2013
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 4) Notification 2013
S 609/2013
Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013
S 731/2013
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2014
S 72/2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 2) Notification 2014
S 73/2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2014
S 161/2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2014
S 169/2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 7) Notification 2014
S 492/2014
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2015
S 125/2015
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 4) Notification 2016
S 636/2016
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2017
S 289/2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
S 352/2017
Income Tax (Azure Sky Investments 10 Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
S 5/2020
Income Tax (Hevilift Group Pte Ltd, etc. — Section 13(4) Exemption) Notification 2020
S 110/2020
Income Tax (Precious Forests Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2020
S 702/2020
Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020
S 947/2020
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022
S 151/2022
Singapore Statutes Online
© 2024 Attorney-General's Chambers of Singapore,
Last updated 8 May 2024
Singapore Statutes Online is provided by the Legislation Division of the Attorney-General's Chambers of Singapore.