| Income Tax Act 1947 |
| Income Tax (Substituted Objection Period for Trusts) Rules 2023 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Substituted Objection Period for Trusts) Rules 2023 and come into operation on 22 March 2023. |
| Definition |
| 2. In these Rules, “intestate” has the meaning given by section 3 of the Intestate Succession Act 1967. |
| Substituted period for objection to notice of assessment |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/68 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |