Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Application
4 Financial sector incentive companies
5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company
5A 12% tax payable on qualifying income of financial sector incentive (trustee companies) company
6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company
7 10% tax payable on qualifying income of financial sector incentive (fund management) company
8 5% tax payable on qualifying income of financial sector incentive company
9 Determination of income chargeable with tax
10 Deduction, etc., where activity subject to 2 concessionary tax rates
11 Financial sector incentive company to maintain records