Income Tax Act |
Income Tax (Exemption of Foreign Income) (No. 3) Order 2005 |
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Citation |
1. This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2005. |
Exemption |
2. Guangzhou Real Estate Investment Trust is hereby granted exemption from tax on the foreign dividends received in Singapore from the BVI-incorporated real property owning companies, subject to the condition specified in the letter of approval dated 4th November 2004 addressed to the tax agent of Guangzhou Real Estate Investment Trust. |
Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R) A9.1.0012.Pt. 13 Vol. 4; AG/LEG/SL/134/2005/6 Vol. 1] |