Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013

Status:

Current version
as at 25 Nov 2024

No. S 599

Income Tax Act

(CHAPTER 134)

Income Tax
(Deduction for
Qualifying Training Expenditure)
(Prescribed Classes of Individuals)
Rules 2013

In exercise of the powers conferred by sections 7 and 14R(6) (definition of “employee”) 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 (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 and shall have effect for the year of assessment 2012 and subsequent years of assessment.

Prescribed classes of individuals

2. The classes of individuals set out in the Schedule are prescribed for the purposes of the definition of “employee” in section 14R(6) of the Act.

Made this 12th day of September 2013.

LIM SOO HOON

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[MF(R)32.19.2887. Vol 37; AG/LLRD/SL/134/2010/42 Vol. 1]

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

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