Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) (Amendment No. 3) Order 2024

Status:

Published in Subsidiary Legislation Supplement
on 20 Sep 2024

No. S 731

Income Tax Act 1947

Income Tax
(International Tax Compliance Agreements)
(Multilateral Competent Authority Agreement
on the Exchange of Country‑By‑Country
Reports) (Amendment No. 3) Order 2024

In exercise of the powers conferred by section 105K(1) of the Income Tax Act 1947, the Minister for Finance makes the following Order:

Citation and commencement

1. This Order is the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) (Amendment No. 3) Order 2024 and comes into operation on 20 September 2024.

Amendment of paragraph 2

2. In the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) Order 2018 (G.N. No. S 72/2018), in paragraph 2 —

(a)

in sub‑paragraph (o), replace the full‑stop at the end with a semi‑colon; and

(b)

after sub‑paragraph (o), insert —

“(p)	the competent authority of the country specified in the Sixteenth Schedule, starting 7 August 2024.”.

New Sixteenth Schedule

3. In the Income Tax (International Tax Compliance Agreements) (Multilateral Competent Authority Agreement on the Exchange of Country‑By‑Country Reports) Order 2018, after the Fifteenth Schedule, insert —

“SIXTEENTH SCHEDULE

Paragraph 2(p)

COUNTRY

1. Ukraine”.

[G.N. Nos. S 711/2018; S 893/2018; S 546/2020; S 959/2021; S 356/2022; S 26/2023; S 714/2023; S 69/2024; S 224/2024]

Made on 16 September 2024.

LAI CHUNG HAN

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

[AG/LEGIS/SL/134/2020/8]

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