Income Tax (Automation Equipment) Rules 2004

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No. S 487

Income Tax Act

(Chapter 134)

Income Tax (Automation Equipment) Rules 2004

In exercise of the powers conferred by section 7(1) of the Income Tax Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1. These Rules may be cited as the Income Tax (Automation Equipment) Rules 2004 and shall have effect for the year of assessment 2004 and subsequent years of assessment.

Automation equipment

2. The automation equipment specified in the Schedule are hereby prescribed for the purposes of the allowances to be made under section 19A(2) of the Act.

Revocation

3. The Income Tax (Automation Equipment) Rules (R 4) are revoked.

Made this 11th day of August 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[ML C10.20; AG/SL/134/2002/13 Vol. 1]

(To be presented to Parliament under section 7(2) of the Income Tax Act).

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