No. S 302
Income Tax Act
Income Tax
(Exemption of Foreign Income) (No. 5)
Order 2013
In exercise of the powers conferred by section 13(12) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
1.  This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2013.
2.—(1)  Carrier Singapore (PTE) Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 24th December 2010 from Carrier International Mauritius Ltd located in Mauritius.
(2)  The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 16th April 2013 addressed to Carrier Singapore (PTE) Ltd.
Made this 10th day of May 2013.
Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
[MF(R)32.16.56 V57; AG/LLRD/SL/134/2010/4 Vol. 2]