﻿<?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 (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S4-2020?DocDate=20200522&amp;TransactionDate=20221206235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Sat, 01 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by sections 14I(2H) and 34AA(13) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is a qualifying person under s...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 6 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 7 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20230401&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 8 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 9 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of t...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(i...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 6 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 7 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 8 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=pr9-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 9 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020?ValidDate=20200522&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of t...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(i...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr6-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 6 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr7-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 7 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr8-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 8 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr9-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 9 Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had been disposed of</title><description>Additional amount treated as income under section 34AA(7) of Act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=Sc1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - First Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=Sc2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Second Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financial instrument had not been disposed of</title><description>Regulation 6(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to capital loss or gain, where financia...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=Sc3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Third Schedule Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financial instrument had not been disposed of</title><description>Regulation 7(2) Additional amount treated as income under section 34AA(7) of act or allowable as deduction under section 34AA(10) of Act due to revenue gain or loss, where financia...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Fri, 22 May 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by sections 14I(2H) and 34AA(13) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares o...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is a qualifying person under ...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of ...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=Sc-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) ...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S4-2020/Published?DocDate=20200103170000&amp;ProvIds=</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments r...</description><pubDate>Fri, 03 Jan 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=pr2-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — date of initial application means the first day of a basis period in which a qualifying person prepares or...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=pr4-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 4 Transition from other tax treatment to tax treatment under section 34AA of Act</title><description>Transition from other tax treatment to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is not a qualifying person under section 34A of t...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=pr5-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income</title><description>Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income For the purpose of section 34AA(3)(i...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=Sc-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Schedule Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application</title><description>Regulation 4(2) Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application The specified amount mentioned in regulation 4(2) i...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=xv-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments re...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by sections 14I(2H) and 34AA(13) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 ...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200522?ValidDate=20200522&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is a qualifying person under s...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=av-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - Enacting Formula</title><description>In exercise of the powers conferred by sections 14I(2H) and 34AA(13) of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=pr1-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 ...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S4-2020/Historical/20200103?ValidDate=20200103&amp;ProvIds=pr3-</link><title>Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 - 3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act</title><description>Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act This regulation applies to a qualifying person that is a qualifying person under s...</description><pubDate>Fri, 03 Jan 2020 00:00:00 +0800</pubDate></item></channel></rss>