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No. S 165

Income Tax Act

(CHAPTER 134)

Income Tax
(Qualifying Mediation and Qualifying
Mediator) Rules 2016

In exercise of the powers conferred by section 7(1) of the Income Tax Act, the Minister for Finance makes the following Rules:

Citation and commencement

1. These Rules are the Income Tax (Qualifying Mediation and Qualifying Mediator) Rules 2016 and come into operation on 21 April 2016.

Prescribed mediation service providers and mediator certification or accreditation schemes

2.—(1) Mediation service providers set out on the Ministry of Law’s website at https://www.mlaw.gov.sg are prescribed for the purposes of the definition of “qualifying mediation” in section 13(16) of the Act.

(2) Mediator certification or accreditation schemes set out on that website are prescribed for the purposes of the definition of “qualifying mediator” in section 13(16) of the Act.

Made on 13 April 2016.

LIM SOO HOON

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[R032.018.2551.V8; AG/LEGIS/SL/134/2015/20 Vol. 1]

(To be presented to Parliament under section 7(2) of the Income Tax Act).