Subsidiary Legislation

Income Tax Act 1947
Status:
Current version as at 20 May 2024
Short Title     |   Number
Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021
Income Tax (Singapore — Jordan) (Avoidance of Double Taxation Agreement) Order 2021
Income Tax (Mode of Payment for Refunds) Rules 2021
Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021
Income Tax (Accuron Industrial Technologies Limited — Section 13(12) Exemption) Order 2022
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) Notification 2022
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022
Income Tax (Asia Liberty Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2022
Income Tax (Singapore — Greece) (Avoidance of Double Taxation Agreement) Order 2022
Income Tax (Singapore — Seychelles) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022
Income Tax (Singapore — Bahrain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Parkway Life Japan4 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Singapore — Spain) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Thailand) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Lendlease Global Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022
Income Tax (CapitaLand Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (ARA LOGOS Logistics Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Singapore — China) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Tetra Pak Asia Pte Ltd — Section 13(12) Exemption) Order 2022
Income Tax (Frasers Commercial Investments No. 1 Pte. Ltd., etc. — Section 13(12) Exemption) Order 2022
Income Tax (Steppe Capital Pte Ltd — Section 13(12) Exemption) Order 2022
Income Tax (IB Offshore Pte. Limited — Section 13(4) Exemption) Notification 2022
Income Tax (Mapletree North Asia Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense from Financial Instruments of Insurers) Regulations 2022
Income Tax (SY RORO 4 Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Assignment of Functions under Section 3A) Notification 2022
Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022
Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Singapore — South Africa) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Singapore — Bulgaria) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2022
Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Wan Hai International Pte. Ltd. — Section 13(12) Exemption) Order 2023
Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Trustee of Keppel DC REIT, etc. — Section 13(12) Exemption) Order 2023
Income Tax (Substituted Objection Period for Trusts) Rules 2023
Income Tax (Singapore — Romania) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) Notification 2023
Income Tax (Grace Ocean Private Limited — Section 13(4) Exemption) Notification 2023
Income Tax (Argosy Pte. Ltd. — Section 13(4) Exemption) (No. 2) Notification 2023
Income Tax (Singapore — Mexico) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2023
Income Tax (Appeals Procedure for Board of Review) Regulations 2023