No. S 813
Income Tax Act 1947
Income Tax
(International Tax Compliance Agreements)
(Multilateral Competent Authority Agreement
on the Exchange of Country‑By‑Country Reports)
(Amendment No. 4) 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. 4) Order 2024 and comes into operation on 24 October 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 (p), replace the full‑stop at the end with a semi‑colon; and
(b)after sub‑paragraph (p), insert —
“(q)the competent authority of each of the countries specified in the Seventeenth Schedule, starting 7 October 2024.”.
New Seventeenth 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 Sixteenth Schedule, insert —
“SEVENTEENTH SCHEDULE
Paragraph 2(q)
Countries
1.  Albania
2.  Georgia”.
[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; S 731/2024]
Made on 22 October 2024.
LAI CHUNG HAN
Permanent Secretary (Development),
Ministry of Finance,
Singapore.
[AG/LEGIS/SL/134/2020/89]
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