Income Tax Act 1947 |
Income Tax (Substituted Objection Period for Trusts) Rules 2023 |
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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). |