| Income Tax Act |
| Income Tax (Functional Currency) Regulations 2004 |
|
| Citation |
| 1. These Regulations may be cited as the Income Tax (Functional Currency) Regulations 2004. |
| Transitional provisions for companies |
2. Where a company —
|
| Transitional provisions for individuals and partnerships |
3. Where an individual or a precedent partner —
|
| Applicable rate of exchange |
Permanent Secretary, Ministry of Finance, Singapore. |
| [MF(R) R32.7.2577 Vol. 3; AG/LEG/SL/134/2002/14 Vol. 1] |