﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax (Gains from Short-term Property Transactions) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG30/Historical/19980615?DocDate=20230810&amp;ValidDate=19991122&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Revoked/20011013?ValidDate=20011013&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations (Spent) - 1 Spent</title><description>Spent This SL is spent.</description><pubDate>Sat, 13 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Revoked/20011013?ValidDate=20011013&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations (Spent) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations . It is not part of these Regulations....</description><pubDate>Sat, 13 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations . It is not part of these Regulations....</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Gains from Short-term Property Transactions) Regulations .</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=P1I-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</title><description>Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr2-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 2 Application of this Part</title><description>Application of this Part This Part shall not apply to the acquisition and disposal of any HDB flat.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr3-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 3 Consideration of property acquired under certain circumstances</title><description>Consideration of property acquired under certain circumstances For the purposes of computing the amount of any gain or loss of any person under section 10F of the Act arising from ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr4-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 4 Disposal of property to joint tenants by sole owner</title><description>Disposal of property to joint tenants by sole owner This regulation shall apply in respect of the disposal of any real property by a sole owner to any joint tenant where the sole o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr5-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 5 Disposal of property to joint tenants by existing joint tenants</title><description>Disposal of property to joint tenants by existing joint tenants This regulation shall apply in respect of any disposal of any real property by the joint tenants under a joint tenan...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr6-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 6 Disposal of property to sole owner by joint tenants</title><description>Disposal of property to sole owner by joint tenants This regulation shall apply in respect of the disposal of any real property by the joint tenants to a sole owner who was one of ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr7-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 7 Definitions of this Part</title><description>Definitions of this Part In this Part — HDB means the Housing and Development Board established under the Housing and Development Act (Cap. 129); HDB flat means any flat sold by th...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=P1II-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part II PROVISIONS RELATING TO HDB FLATS</title><description>Part II PROVISIONS RELATING TO HDB FLATS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr8-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 8 Application of this Part</title><description>Application of this Part This Part shall only apply to the acquisition and disposal of HDB flats.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr9-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 9 Timing of acquisition of flat sold by HDB</title><description>Timing of acquisition of flat sold by HDB For the purposes of section 10F of the Act, where an HDB flat is directly sold by the HDB to a lessee, the time at which the lessee acquir...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr10-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 10 Timing of acquisition and disposal of flat sold by lessee</title><description>Timing of acquisition and disposal of flat sold by lessee Subject to regulations 21 and 22, for the purposes of section 10F of the Act, where a lessee disposes of any interest in a...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr11-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 11 Disposal of flat within family</title><description>Disposal of flat within family For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal of any interest in any HDB flat the instrument rel...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr12-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 12 Disposal of flat within family by addition of lessees</title><description>Disposal of flat within family by addition of lessees For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal (other than any disposal to...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr13-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 13 Disposal of flat within family by deduction of lessees</title><description>Disposal of flat within family by deduction of lessees For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal (other than any disposal t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr14-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 14 Exemption of flats subject to en-bloc redevelopment</title><description>Exemption of flats subject to en-bloc redevelopment Section 10F of the Act shall not apply to any disposal of any HDB flat situated on land which is the subject of a notification u...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr15-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 15 Exemption of transitional flats</title><description>Exemption of transitional flats Section 10F of the Act shall not apply to any disposal of any HDB resale flat or any interest therein by any person consequent to his taking possess...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr16-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 16 Amalgamation of flats</title><description>Amalgamation of flats For the purposes of section 10F of the Act, the following provisions shall apply where any person, being a lessee of an HDB flat, had acquired an adjacent HDB...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr17-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 17 Definitions of this Part</title><description>Definitions of this Part In this Part — effective date of transfer , in relation to the acquisition or disposal of any HDB flat, means the date determined by the HDB to be the effe...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=P1III-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part III GENERAL PROVISIONS</title><description>Part III GENERAL PROVISIONS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr18-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 18 Application of this Part</title><description>Application of this Part This Part shall apply to the acquisition and disposal of any real property.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr19-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 19 Deduction of expenses</title><description>Deduction of expenses For the purposes of ascertaining any gain of any person from the disposal of any real property to which section 10F of the Act applies, there shall, subject t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr20-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 20 Deduction of certain expenses not allowed</title><description>Deduction of certain expenses not allowed For the purposes of ascertaining any gain of any person under regulation 19, no deduction shall be allowed in respect of any outgoings and...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr21-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 21 Timing of acquisition of property by way of inheritance</title><description>Timing of acquisition of property by way of inheritance For the purposes of section 10F of the Act, where any person has disposed of any interest in any real property which was acq...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr22-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 22 Timing of acquisition of property by right of survivorship</title><description>Timing of acquisition of property by right of survivorship For the purposes of section 10F of the Act, where any person has disposed of any interest in any real property which was ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30/Historical/19980615?ValidDate=19980615&amp;ProvIds=pr23-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings</title><description>Exemption from tax of gains on disposal of property consequent on matrimonial proceedings Section 10F of the Act shall not apply to — 	any disposal of any real property consequent ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Gains from Short-term Property Transactions) Regulations .</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=P1I-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</title><description>Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr2-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 2 Application of this Part</title><description>Application of this Part This Part shall not apply to the acquisition and disposal of any HDB flat.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr3-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 3 Consideration of property acquired under certain circumstances</title><description>Consideration of property acquired under certain circumstances For the purposes of computing the amount of any gain or loss of any person under section 10F of the Act arising from ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr4-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 4 Disposal of property to joint tenants by sole owner</title><description>Disposal of property to joint tenants by sole owner This regulation shall apply in respect of the disposal of any real property by a sole owner to any joint tenant where the sole o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr5-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 5 Disposal of property to joint tenants by existing joint tenants</title><description>Disposal of property to joint tenants by existing joint tenants This regulation shall apply in respect of any disposal of any real property by the joint tenants under a joint tenan...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr6-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 6 Disposal of property to sole owner by joint tenants</title><description>Disposal of property to sole owner by joint tenants This regulation shall apply in respect of the disposal of any real property by the joint tenants to a sole owner who was one of ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr7-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 7 Definitions of this Part</title><description>Definitions of this Part In this Part — HDB means the Housing and Development Board established under the Housing and Development Act (Cap. 129); HDB flat means any flat sold by th...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=P1II-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part II PROVISIONS RELATING TO HDB FLATS</title><description>Part II PROVISIONS RELATING TO HDB FLATS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr8-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 8 Application of this Part</title><description>Application of this Part This Part shall only apply to the acquisition and disposal of HDB flats.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr9-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 9 Timing of acquisition of flat sold by HDB</title><description>Timing of acquisition of flat sold by HDB For the purposes of section 10F of the Act, where an HDB flat is directly sold by the HDB to a lessee, the time at which the lessee acquir...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr10-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 10 Timing of acquisition and disposal of flat sold by lessee</title><description>Timing of acquisition and disposal of flat sold by lessee Subject to regulations 21 and 22, for the purposes of section 10F of the Act, where a lessee disposes of any interest in a...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr11-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 11 Disposal of flat within family</title><description>Disposal of flat within family For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal of any interest in any HDB flat the instrument rel...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr12-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 12 Disposal of flat within family by addition of lessees</title><description>Disposal of flat within family by addition of lessees For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal (other than any disposal to...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr13-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 13 Disposal of flat within family by deduction of lessees</title><description>Disposal of flat within family by deduction of lessees For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal (other than any disposal t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr14-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 14 Exemption of flats subject to en-bloc redevelopment</title><description>Exemption of flats subject to en-bloc redevelopment Section 10F of the Act shall not apply to any disposal of any HDB flat situated on land which is the subject of a notification u...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr15-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 15 Exemption of transitional flats</title><description>Exemption of transitional flats Section 10F of the Act shall not apply to any disposal of any HDB resale flat or any interest therein by any person consequent to his taking possess...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr16-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 16 Amalgamation of flats</title><description>Amalgamation of flats For the purposes of section 10F of the Act, the following provisions shall apply where any person, being a lessee of an HDB flat, had acquired an adjacent HDB...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr17-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 17 Definitions of this Part</title><description>Definitions of this Part In this Part — effective date of transfer , in relation to the acquisition or disposal of any HDB flat, means the date determined by the HDB to be the effe...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=P1III-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part III GENERAL PROVISIONS</title><description>Part III GENERAL PROVISIONS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr18-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 18 Application of this Part</title><description>Application of this Part This Part shall apply to the acquisition and disposal of any real property.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr19-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 19 Deduction of expenses</title><description>Deduction of expenses For the purposes of ascertaining any gain of any person from the disposal of any real property to which section 10F of the Act applies, there shall, subject t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr20-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 20 Deduction of certain expenses not allowed</title><description>Deduction of certain expenses not allowed For the purposes of ascertaining any gain of any person under regulation 19, no deduction shall be allowed in respect of any outgoings and...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr21-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 21 Timing of acquisition of property by way of inheritance</title><description>Timing of acquisition of property by way of inheritance For the purposes of section 10F of the Act, where any person has disposed of any interest in any real property which was acq...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr22-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 22 Timing of acquisition of property by right of survivorship</title><description>Timing of acquisition of property by right of survivorship For the purposes of section 10F of the Act, where any person has disposed of any interest in any real property which was ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=pr23-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings</title><description>Exemption from tax of gains on disposal of property consequent on matrimonial proceedings Section 10F of the Act shall not apply to — 	any disposal of any real property consequent ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG30/Published?DocDate=19980615&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations . It is not part of these Regulations....</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Gains from Short-term Property Transactions) Regulations .</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=P1I-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</title><description>Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr2-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 2 Application of this Part</title><description>Application of this Part This Part shall not apply to the acquisition and disposal of any HDB flat.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr3-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 3 Consideration of property acquired under certain circumstances</title><description>Consideration of property acquired under certain circumstances For the purposes of computing the amount of any gain or loss of any person under section 10F of the Act arising from ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr4-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 4 Disposal of property to joint tenants by sole owner</title><description>Disposal of property to joint tenants by sole owner This regulation shall apply in respect of the disposal of any real property by a sole owner to any joint tenant where the sole o...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr5-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 5 Disposal of property to joint tenants by existing joint tenants</title><description>Disposal of property to joint tenants by existing joint tenants This regulation shall apply in respect of any disposal of any real property by the joint tenants under a joint tenan...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr6-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 6 Disposal of property to sole owner by joint tenants</title><description>Disposal of property to sole owner by joint tenants This regulation shall apply in respect of the disposal of any real property by the joint tenants to a sole owner who was one of ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr7-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 7 Definitions of this Part</title><description>Definitions of this Part In this Part — HDB means the Housing and Development Board established under the Housing and Development Act (Cap. 129); HDB flat means any flat sold by th...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=P1II-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part II PROVISIONS RELATING TO HDB FLATS</title><description>Part II PROVISIONS RELATING TO HDB FLATS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr8-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 8 Application of this Part</title><description>Application of this Part This Part shall only apply to the acquisition and disposal of HDB flats.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr9-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 9 Timing of acquisition of flat sold by HDB</title><description>Timing of acquisition of flat sold by HDB For the purposes of section 10F of the Act, where an HDB flat is directly sold by the HDB to a lessee, the time at which the lessee acquir...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr10-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 10 Timing of acquisition and disposal of flat sold by lessee</title><description>Timing of acquisition and disposal of flat sold by lessee Subject to regulations 21 and 22, for the purposes of section 10F of the Act, where a lessee disposes of any interest in a...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr11-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 11 Disposal of flat within family</title><description>Disposal of flat within family For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal of any interest in any HDB flat the instrument rel...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr12-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 12 Disposal of flat within family by addition of lessees</title><description>Disposal of flat within family by addition of lessees For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal (other than any disposal to...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr13-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 13 Disposal of flat within family by deduction of lessees</title><description>Disposal of flat within family by deduction of lessees For the purposes of section 10F of the Act, this regulation shall apply in respect of any disposal (other than any disposal t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr14-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 14 Exemption of flats subject to en-bloc redevelopment</title><description>Exemption of flats subject to en-bloc redevelopment Section 10F of the Act shall not apply to any disposal of any HDB flat situated on land which is the subject of a notification u...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr15-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 15 Exemption of transitional flats</title><description>Exemption of transitional flats Section 10F of the Act shall not apply to any disposal of any HDB resale flat or any interest therein by any person consequent to his taking possess...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr16-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 16 Amalgamation of flats</title><description>Amalgamation of flats For the purposes of section 10F of the Act, the following provisions shall apply where any person, being a lessee of an HDB flat, had acquired an adjacent HDB...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr17-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 17 Definitions of this Part</title><description>Definitions of this Part In this Part — effective date of transfer , in relation to the acquisition or disposal of any HDB flat, means the date determined by the HDB to be the effe...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=P1III-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Part III GENERAL PROVISIONS</title><description>Part III GENERAL PROVISIONS</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr18-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 18 Application of this Part</title><description>Application of this Part This Part shall apply to the acquisition and disposal of any real property.</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr19-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 19 Deduction of expenses</title><description>Deduction of expenses For the purposes of ascertaining any gain of any person from the disposal of any real property to which section 10F of the Act applies, there shall, subject t...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr20-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 20 Deduction of certain expenses not allowed</title><description>Deduction of certain expenses not allowed For the purposes of ascertaining any gain of any person under regulation 19, no deduction shall be allowed in respect of any outgoings and...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr21-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 21 Timing of acquisition of property by way of inheritance</title><description>Timing of acquisition of property by way of inheritance For the purposes of section 10F of the Act, where any person has disposed of any interest in any real property which was acq...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr22-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 22 Timing of acquisition of property by right of survivorship</title><description>Timing of acquisition of property by right of survivorship For the purposes of section 10F of the Act, where any person has disposed of any interest in any real property which was ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=pr23-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - 23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings</title><description>Exemption from tax of gains on disposal of property consequent on matrimonial proceedings Section 10F of the Act shall not apply to — 	any disposal of any real property consequent ...</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG30?ValidDate=19980615&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations . It is not part of these Regulations....</description><pubDate>Mon, 15 Jun 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=av-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Enacting Formula</title><description>In exercise of the powers conferred by section 10F(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Gains from Short-term Property Transactions) Regulations 1997 and shall be deemed to have come into oper...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=P1I-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</title><description>Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr2-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 2 Application of this Part</title><description>Application of this Part This Part shall not apply to the acquisition and disposal of any HDB flat.</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr3-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 3 Consideration of property acquired under certain circumstances</title><description>Consideration of property acquired under certain circumstances For the purposes of computing the amount of any gain or loss of any person under section 10F of the Act arising from ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr4-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 4 Disposal of property to joint tenants by sole owner</title><description>Disposal of property to joint tenants by sole owner This regulation shall apply in respect of the disposal of any real property by a sole owner to any joint tenant where the sole o...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr5-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 5 Disposal of property to joint tenants by existing joint tenants</title><description>Disposal of property to joint tenants by existing joint tenants This regulation shall apply in respect of any disposal of any real property by the joint tenants under a joint tenan...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr6-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 6 Disposal of property to sole owner by joint tenants</title><description>Disposal of property to sole owner by joint tenants This regulation shall apply in respect of the disposal of any real property by the joint tenants to a sole owner who was one of ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr7-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 7 Definitions of this Part</title><description>Definitions of this Part In this Part — HDB means the Housing and Development Board established under the Housing and Development Act (Cap.129); HDB flat means any flat sold by the...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=P1II-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part II PROVISIONS RELATING TO HDB FLATS</title><description>Part II PROVISIONS RELATING TO HDB FLATS</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr8-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 8 Application of this Part</title><description>Application of this Part This Part shall only apply to the acquisition and disposal of HDB flats.</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr9-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 9 Timing of acquisition of flat sold by HDB</title><description>Timing of acquisition of flat sold by HDB For the purposes of section 10F of the Act , where an HDB flat is directly sold by the HDB to a lessee, the time at which the lessee acqui...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr10-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 10 Timing of acquisition and disposal of flat sold by lessee</title><description>Timing of acquisition and disposal of flat sold by lessee Subject to regulations 21 and 22, for the purposes of section 10F of the Act , where a lessee disposes of any interest in ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr11-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 11 Disposal of flat within family</title><description>Disposal of flat within family For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal of any interest in any HDB flat the instrument re...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr12-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 12 Disposal of flat within family by addition of lessees</title><description>Disposal of flat within family by addition of lessees For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal (other than any disposal t...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr13-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 13 Disposal of flat within family by deduction of lessees</title><description>Disposal of flat within family by deduction of lessees For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal (other than any disposal ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr14-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 14 Exemption of flats subject to en-bloc redevelopment</title><description>Exemption of flats subject to en-bloc redevelopment Section 10F of the Act shall not apply to any disposal of any HDB flat situated on land which is the subject of a notification u...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr15-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 15 Exemption of transitional flats</title><description>Exemption of transitional flats Section 10F of the Act shall not apply to any disposal of any HDB resale flat or any interest therein by any person consequent to his taking possess...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr16-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 16 Amalgamation of flats</title><description>Amalgamation of flats For the purposes of section 10F of the Act , the following provisions shall apply where any person, being a lessee of an HDB flat, had acquired an adjacent HD...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr17-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 17 Definitions of this Part</title><description>Definitions of this Part In this Part — effective date of transfer , in relation to the acquisition or disposal of any HDB flat, means the date determined by the HDB to be the effe...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=P1III-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part III GENERAL PROVISIONS</title><description>Part III GENERAL PROVISIONS</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr18-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 18 Application of this Part</title><description>Application of this Part This Part shall apply to the acquisition and disposal of any real property.</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr19-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 19 Deduction of expenses</title><description>Deduction of expenses For the purposes of ascertaining any gain of any person from the disposal of any real property to which section 10F of the Act applies, there shall, subject t...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr20-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 20 Deduction of certain expenses not allowed</title><description>Deduction of certain expenses not allowed For the purposes of ascertaining any gain of any person under regulation 19 , no deduction shall be allowed in respect of any outgoings an...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr21-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 21 Timing of acquisition of property by way of inheritance</title><description>Timing of acquisition of property by way of inheritance For the purposes of section 10F of the Act , where any person has disposed of any interest in any real property which was ac...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr22-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 22 Timing of acquisition of property by right of survivorship</title><description>Timing of acquisition of property by right of survivorship For the purposes of section 10F of the Act , where any person has disposed of any interest in any real property which was...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr23-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings</title><description>Exemption from tax of gains on disposal of property consequent on matrimonial proceedings Section 10F of the Act shall not apply to — any disposal of any real property consequent o...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations 1997 . It is not part of these Regulat...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Gains from Short-term Property Transactions) Regulations 1997 and shall be deemed to have come into oper...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=P1I-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</title><description>Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr2-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 2 Application of this Part</title><description>Application of this Part This Part shall not apply to the acquisition and disposal of any HDB flat.</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr3-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 3 Consideration of property acquired under certain circumstances</title><description>Consideration of property acquired under certain circumstances For the purposes of computing the amount of any gain or loss of any person under section 10F of the Act arising from ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr4-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 4 Disposal of property to joint tenants by sole owner</title><description>Disposal of property to joint tenants by sole owner This regulation shall apply in respect of the disposal of any real property by a sole owner to any joint tenant where the sole o...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr5-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 5 Disposal of property to joint tenants by existing joint tenants</title><description>Disposal of property to joint tenants by existing joint tenants This regulation shall apply in respect of any disposal of any real property by the joint tenants under a joint tenan...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr6-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 6 Disposal of property to sole owner by joint tenants</title><description>Disposal of property to sole owner by joint tenants This regulation shall apply in respect of the disposal of any real property by the joint tenants to a sole owner who was one of ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr7-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 7 Definitions of this Part</title><description>Definitions of this Part In this Part — HDB means the Housing and Development Board established under the Housing and Development Act (Cap.129); HDB flat means any flat sold by the...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=P1II-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part II PROVISIONS RELATING TO HDB FLATS</title><description>Part II PROVISIONS RELATING TO HDB FLATS</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr8-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 8 Application of this Part</title><description>Application of this Part This Part shall only apply to the acquisition and disposal of HDB flats.</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr9-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 9 Timing of acquisition of flat sold by HDB</title><description>Timing of acquisition of flat sold by HDB For the purposes of section 10F of the Act , where an HDB flat is directly sold by the HDB to a lessee, the time at which the lessee acqui...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr10-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 10 Timing of acquisition and disposal of flat sold by lessee</title><description>Timing of acquisition and disposal of flat sold by lessee Subject to regulations 21 and 22, for the purposes of section 10F of the Act , where a lessee disposes of any interest in ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr11-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 11 Disposal of flat within family</title><description>Disposal of flat within family For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal of any interest in any HDB flat the instrument re...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr12-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 12 Disposal of flat within family by addition of lessees</title><description>Disposal of flat within family by addition of lessees For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal (other than any disposal t...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr13-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 13 Disposal of flat within family by deduction of lessees</title><description>Disposal of flat within family by deduction of lessees For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal (other than any disposal ...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr14-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 14 Exemption of flats subject to en-bloc redevelopment</title><description>Exemption of flats subject to en-bloc redevelopment Section 10F of the Act shall not apply to any disposal of any HDB flat situated on land which is the subject of a notification u...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr15-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 15 Exemption of transitional flats</title><description>Exemption of transitional flats Section 10F of the Act shall not apply to any disposal of any HDB resale flat or any interest therein by any person consequent to his taking possess...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr16-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 16 Amalgamation of flats</title><description>Amalgamation of flats For the purposes of section 10F of the Act , the following provisions shall apply where any person, being a lessee of an HDB flat, had acquired an adjacent HD...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr17-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 17 Definitions of this Part</title><description>Definitions of this Part In this Part — effective date of transfer , in relation to the acquisition or disposal of any HDB flat, means the date determined by the HDB to be the effe...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=P1III-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part III GENERAL PROVISIONS</title><description>Part III GENERAL PROVISIONS</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr18-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 18 Application of this Part</title><description>Application of this Part This Part shall apply to the acquisition and disposal of any real property.</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr19-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 19 Deduction of expenses</title><description>Deduction of expenses For the purposes of ascertaining any gain of any person from the disposal of any real property to which section 10F of the Act applies, there shall, subject t...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr20-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 20 Deduction of certain expenses not allowed</title><description>Deduction of certain expenses not allowed For the purposes of ascertaining any gain of any person under regulation 19 , no deduction shall be allowed in respect of any outgoings an...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr21-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 21 Timing of acquisition of property by way of inheritance</title><description>Timing of acquisition of property by way of inheritance For the purposes of section 10F of the Act , where any person has disposed of any interest in any real property which was ac...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr22-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 22 Timing of acquisition of property by right of survivorship</title><description>Timing of acquisition of property by right of survivorship For the purposes of section 10F of the Act , where any person has disposed of any interest in any real property which was...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=pr23-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings</title><description>Exemption from tax of gains on disposal of property consequent on matrimonial proceedings Section 10F of the Act shall not apply to — any disposal of any real property consequent o...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations 1997 . It is not part of these Regulat...</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S370-1997/Published?DocDate=19970829&amp;ProvIds=av-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Enacting Formula</title><description>In exercise of the powers conferred by section 10F(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 29 Aug 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=av-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Enacting Formula</title><description>In exercise of the powers conferred by section 10F(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr1-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Gains from Short-term Property Transactions) Regulations 1997 and shall be deemed to have come into oper...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=P1I-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</title><description>Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr2-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 2 Application of this Part</title><description>Application of this Part This Part shall not apply to the acquisition and disposal of any HDB flat.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr3-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 3 Consideration of property acquired under certain circumstances</title><description>Consideration of property acquired under certain circumstances For the purposes of computing the amount of any gain or loss of any person under section 10F of the Act arising from ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr4-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 4 Disposal of property to joint tenants by sole owner</title><description>Disposal of property to joint tenants by sole owner This regulation shall apply in respect of the disposal of any real property by a sole owner to any joint tenant where the sole o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr5-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 5 Disposal of property to joint tenants by existing joint tenants</title><description>Disposal of property to joint tenants by existing joint tenants This regulation shall apply in respect of any disposal of any real property by the joint tenants under a joint tenan...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr6-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 6 Disposal of property to sole owner by joint tenants</title><description>Disposal of property to sole owner by joint tenants This regulation shall apply in respect of the disposal of any real property by the joint tenants to a sole owner who was one of ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr7-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 7 Definitions of this Part</title><description>Definitions of this Part In this Part — HDB means the Housing and Development Board established under the Housing and Development Act (Cap.129); HDB flat means any flat sold by the...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=P1II-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part II PROVISIONS RELATING TO HDB FLATS</title><description>Part II PROVISIONS RELATING TO HDB FLATS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr8-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 8 Application of this Part</title><description>Application of this Part This Part shall only apply to the acquisition and disposal of HDB flats.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr9-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 9 Timing of acquisition of flat sold by HDB</title><description>Timing of acquisition of flat sold by HDB For the purposes of section 10F of the Act , where an HDB flat is directly sold by the HDB to a lessee, the time at which the lessee acqui...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr10-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 10 Timing of acquisition and disposal of flat sold by lessee</title><description>Timing of acquisition and disposal of flat sold by lessee Subject to regulations 21 and 22, for the purposes of section 10F of the Act , where a lessee disposes of any interest in ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr11-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 11 Disposal of flat within family</title><description>Disposal of flat within family For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal of any interest in any HDB flat the instrument re...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr12-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 12 Disposal of flat within family by addition of lessees</title><description>Disposal of flat within family by addition of lessees For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal (other than any disposal t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr13-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 13 Disposal of flat within family by deduction of lessees</title><description>Disposal of flat within family by deduction of lessees For the purposes of section 10F of the Act , this regulation shall apply in respect of any disposal (other than any disposal ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr14-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 14 Exemption of flats subject to en-bloc redevelopment</title><description>Exemption of flats subject to en-bloc redevelopment Section 10F of the Act shall not apply to any disposal of any HDB flat situated on land which is the subject of a notification u...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr15-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 15 Exemption of transitional flats</title><description>Exemption of transitional flats Section 10F of the Act shall not apply to any disposal of any HDB resale flat or any interest therein by any person consequent to his taking possess...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr16-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 16 Amalgamation of flats</title><description>Amalgamation of flats For the purposes of section 10F of the Act , the following provisions shall apply where any person, being a lessee of an HDB flat, had acquired an adjacent HD...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr17-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 17 Definitions of this Part</title><description>Definitions of this Part In this Part — effective date of transfer , in relation to the acquisition or disposal of any HDB flat, means the date determined by the HDB to be the effe...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=P1III-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Part III GENERAL PROVISIONS</title><description>Part III GENERAL PROVISIONS</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr18-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 18 Application of this Part</title><description>Application of this Part This Part shall apply to the acquisition and disposal of any real property.</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr19-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 19 Deduction of expenses</title><description>Deduction of expenses For the purposes of ascertaining any gain of any person from the disposal of any real property to which section 10F of the Act applies, there shall, subject t...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr20-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 20 Deduction of certain expenses not allowed</title><description>Deduction of certain expenses not allowed For the purposes of ascertaining any gain of any person under regulation 19 , no deduction shall be allowed in respect of any outgoings an...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr21-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 21 Timing of acquisition of property by way of inheritance</title><description>Timing of acquisition of property by way of inheritance For the purposes of section 10F of the Act , where any person has disposed of any interest in any real property which was ac...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr22-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 22 Timing of acquisition of property by right of survivorship</title><description>Timing of acquisition of property by right of survivorship For the purposes of section 10F of the Act , where any person has disposed of any interest in any real property which was...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr23-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - 23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings</title><description>Exemption from tax of gains on disposal of property consequent on matrimonial proceedings Section 10F of the Act shall not apply to — any disposal of any real property consequent o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S370-1997/Historical/19960515?ValidDate=19960515&amp;ProvIds=xv-</link><title>Income Tax (Gains from Short-term Property Transactions) Regulations 1997 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Gains from Short-term Property Transactions) Regulations 1997 . It is not part of these Regulat...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item></channel></rss>