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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of bond, securities, stock or fund

FIFTH SCHEDULE Child relief

SIXTH SCHEDULE Number of years of working life of asset

SEVENTH SCHEDULE Advance rulings

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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LEGISLATIVE HISTORY

Income Tax Act
This Legislative History is provided for the convenience of users of the Income Tax Act. It is not part of the Act.
1.  
Ordinance 39 of 1947—Income Tax Ordinance 1947
Date of First Reading
:
27 November 1947
(Bill published on 10 November 1947. No Bill number given)
Date of Second Reading
:
27 November 1947
Date of Third Reading
:
4 December 1947
Date of commencement
:
1 January 1948
2.  
Ordinance 20 of 1948—Income Tax (Amendment) Ordinance 1948
Date of First Reading
:
13 July 1948
(Bill published on 2 July 1948. No Bill number given)
Date of Second and Third Readings
:
13 July 1948
Date of commencement
:
1 January 1948 (except section 20)
1 August 1948 (section 20)
3.  
Ordinance 44 of 1950—Income Tax (Amendment) Ordinance 1950
Date of First Reading
:
13 October 1950
(Bill published on 20 October 1950. No Bill number given)
Referred to Select Committee
:
Council Paper No. 92 of 1950 presented to Parliament on 21 November 1950
Date of Second and Third Readings
:
21 November 1950
Date of commencement
:
1 January 1950 (except sections 4, 11 and 13(a))
1 January 1948 (sections 11 and 13(a))
1 January 1949 (section 4)
4.  
Ordinance 46 of 1950—Income Tax (Amendment No. 2) Ordinance 1950
Date of First Reading
:
19 December 1950
(Bill not published)
Date of Second and Third Readings
:
19 December 1950
Date of commencement
:
1 January 1951
5.  
Ordinance 29 of 1952—Income Tax (Amendment) Ordinance 1952
Date of First Reading
:
15 July 1952
(Bill No. 26/52 published on 18 July 1952)
Date of Second and Third Readings
:
19 August 1952
Date of commencement
:
1 January 1952 (except section 3)
1 January 1948 (section 3)
6.  
Ordinance 40 of 1953—Income Tax (Amendment) Ordinance 1953
Date of First Reading
:
18 August 1953
(Bill No. 18/53 published on 21 August 1953)
Referred to Select Committee
:
Council Paper No. 73 of 1953 presented to Council on 24 November 1953
Date of Second and Third Readings
:
15 December 1953
Date of commencement
:
1 January 1948 (sections 2, 3, 4 and 8)
1 January 1951 (section 5(a))
1 January 1954 (sections 5(b) and 6)
1 January 1953 (sections 5(c) and 7)
7.  
Ordinance 34 of 1954—Income Tax (Amendment) Ordinance 1954
Date of First Reading
:
15 June 1954
(Bill No. 21/54 published on 18 June 1954)
Date of Second Reading
:
20 July 1954
Date of Third Reading
:
14 December 1954
Date of commencement
:
1 January 1954
8.  
Ordinance 6 of 1956—Income Tax (Amendment) Ordinance 1956
Date of First Reading
:
8 February 1956
(Bill No. 37/56 published on 25 February 1956)
Date of Second and Third Readings
:
7 March 1956
Date of commencement
:
1 January 1956
9.  
Ordinance 31 of 1958—Legislative Assembly (Presentation of Subsidiary Legislation) Ordinance 1958
Date of First Reading
:
16 July 1958
(Bill No. 158/58 published on 22 July 1958)
Date of Second Reading
:
13 August 1958
Date of Third Reading
:
10 September 1958
Date of commencement
:
25 September 1958
10.  
Ordinance 37 of 1958—Income Tax (Amendment) Ordinance 1958
Date of First Reading
:
10 September 1958
(Bill No. 171/58 published on 17 September 1958)
Date of Second and Third Readings
:
8 October 1958
Date of commencement
:
1 January 1959 (except section 3)
1 January 1956 (section 3)
11.  
Ordinance 49 of 1958—Income Tax (Amendment No. 2) Ordinance 1958
Date of First Reading
:
3 December 1958
(Bill No. 189/58 published on 5 December 1958)
Date of Second and Third Readings
:
12 December 1958
Date of commencement
:
1 January 1959
12.  
Ordinance 71 of 1959—Transfer of Powers Ordinance 1959
Date of First Reading
:
22 September 1959
(Bill No. 30/59 published on 30 September 1959)
Date of Second and Third Readings
:
11 November 1959
Date of commencement
:
20 November 1959
13.  
Ordinance 72 of 1959—Transfer of Powers (No. 2) Ordinance 1959
Date of First Reading
:
22 September 1959
(Bill No. 31/59 published on 30 September 1959)
Date of Second and Third Readings
:
11 November 1959
Date of commencement
:
20 November 1959
14.  
Ordinance 36 of 1960—Income Tax (Amendment) Ordinance 1960
Date of First Reading
:
6 April 1960
(Bill No. 71/60 published on 22 April 1960)
Date of Second and Third Readings
:
11 May 1960 and 12 May 1960
Date of commencement
:
1 January 1960 (sections 2(a), 3 to 5, 7 to 23)
1 January 1961 (sections 2(b) and 6)
15.  
Ordinance 60 of 1960—Transfer of Powers Ordinance 1960
Date of First Reading
:
20 October 1960
(Bill No. 99/60 published on 28 October 1960)
Date of Second and Third Readings
:
16 November 1960
Date of commencement
:
9 December 1960
16.  
Ordinance 77 of 1960—Income Tax (Amendment No. 2) Ordinance 1960
Date of First Reading
:
13 December 1960
(Bill No. 118/60 published on 19 December 1960)
Date of Second and Third Readings
:
29 December 1960
Date of commencement
:
1 January 1961
17.  
Ordinance 15 of 1962—Income Tax (Amendment) Ordinance 1962
Date of First Reading
:
14 March 1962
(Bill No. 170/62 published on 16 March 1962)
Date of Second and Third Readings
:
26 March 1962
Date of commencement
:
1 January 1962
18.  
Malaysia Act 21 of 1964—Income Tax Act 1964
Date of First Reading
:
6 July 1964
(Bill published on 6 July 1964. No Bill number given)
Date of Second and Third Readings
:
14 July 1964
Date of commencement
:
30 July 1964
19.  
Malaysia Act 2 of 1965—Finance Act 1965
Date of First Reading
:
24 December 1964
(Bill published on 24 December 1964. No Bill number given)
Date of Second and Third Readings
:
29 December 1964
Date of commencement
:
1 January 1965
20.  
Malaysia Act 43 of 1965—Income Tax Laws (Singapore and the States of Malaya) (Amendment) Act 1965
Date of First Reading
:
26 May 1965
(Bill published on 26 May 1965. No Bill number given)
Date of Second and Third Readings
:
5 June 1965
Date of commencement
:
30 June 1965
21.  
Act 29 of 1965—Income Tax (Amendment) Act 1965
Date of First Reading
:
13 December 1965
(Bill No. 54/65 published on 20 December 1965)
Date of Second and Third Readings
:
31 December 1965
Date of commencement
:
1 January 1966
22.  
Act 44 of 1966—Income Tax (Amendment) Act 1966
Date of First Reading
:
26 October 1966
(Bill No. 43/66 published on 2 November 1966)
Date of Second and Third Readings
:
5 December 1966
Date of commencement
:
16 December 1966
23.  
Act 33 of 1967—Income Tax (Amendment) Act 1967
Date of First Reading
:
31 October 1967
(Bill No. 30/67 published on 4 November 1967)
Date of Second and Third Readings
:
14 November 1967
Date of commencement
:
18 November 1967
24.  
Act 23 of 1969—Income Tax (Amendment) Act 1969
Date of First Reading
:
15 October 1969
(Bill No. 18/69 published on 18 October 1969)
Date of Second and Third Readings
:
23 December 1969
Date of commencement
:
1 January 1970
25.  
Act 7 of 1970—Income Tax (Amendment) Act 1970
Date of First Reading
:
17 March 1970
(Bill No. 8/70 published on 18 March 1970)
Date of Second and Third Readings
:
30 March 1970
Date of commencement
:
1 January 1970
26.  
G.N. No. S 169/71—Income Tax (Amendment of Fourth Schedule) Order 1971
Date of commencement
:
15 July 1970
27.  
Act 48 of 1970—Statute Law Revision Act 1970
Date of First Reading
:
2 September 1970
(Bill No. 36/70 published on 7 September 1970)
Date of Second and Third Readings
:
4 November 1970
Date of commencement
:
11 December 1970
28.  
1970 Revised Edition—Income Tax Act (Chapter 141)
Date of operation
:
1 March 1971
29.  
G.N. No. S 84/72—Income Tax (Amendment of Fourth Schedule) Order 1972
Date of commencement
:
26 July 1971
30.  
G.N. No. S 85/72—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1972
Date of commencement
:
15 October 1971
31.  
G.N. No. S 168/72—Income Tax (Amendment of Fourth Schedule) (No. 3) Order 1972
Date of commencement
:
15 April 1972
32.  
G.N. No. S 137/84—Income Tax Act (Amendment of First Schedule) Order 1984
Date of commencement
:
2 July 1972
33.  
G.N. No. S 239/72—Income Tax (Amendment of Fourth Schedule) (No. 4) Order 1972
Date of commencement
:
15 July 1972
34.  
G.N. No. S 176/73—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1973
Date of commencement
:
15 March 1973
35.  
Act 26 of 1973—Income Tax (Amendment) Act 1973
Date of First Reading
:
11 July 1973
(Bill No. 42/73 published on 14 July 1973)
Date of Second and Third Readings
:
26 July 1973
Date of commencement
:
10 August 1973
36.  
G.N. No. S 340/73—Income Tax (Amendment of Fourth Schedule) (No. 3) Order 1973
Date of commencement
:
27 August 1973
37.  
G.N. No. S 38/77—Income Tax (Amendment of First Schedule) Order 1977
Date of commencement
:
1 October 1973 (paragraph 2(a))
1 April 1976 (paragraph 2(b))
38.  
G.N. No. S 22/73—Income Tax (Amendment of Fourth Schedule) Order 1973
Date of commencement
:
15 November 1973
39.  
G.N. No. S 238/74—Income Tax (Amendment of Fourth Schedule) Order 1974
Date of commencement
:
1 July 1974
40.  
Act 4 of 1975—Income Tax (Amendment) Act 1975
Date of First Reading
:
25 February 1975
(Bill No. 8/75 published on 28 February 1975)
Date of Second and Third Readings
:
27 March 1975
Date of commencement
:
4 April 1975
41.  
G.N. No. S 171/75—Income Tax (Amendment of Fourth Schedule) Order 1975
Date of commencement
:
12 June 1975
42.  
G.N. No. S 238/75—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1975
Date of commencement
:
15 August 1975
43.  
G.N. No. S 4/76—Income Tax (Amendment of Fourth Schedule) Order 1976
Date of commencement
:
20 November 1975
44.  
Act 37 of 1975—Income Tax (Amendment No. 2) Act 1975
Date of First Reading
:
11 November 1975
(Bill No. 52/75 published on 11 November 1975)
Date of Second and Third Readings
:
20 November 1975
Date of commencement
:
2 December 1975 (except section 3(a))
1 April 1975 (section 3(a))
45.  
G.N. No. S 101/76—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1976
Date of commencement
:
13 April 1976
46.  
G.N. No. S 159/76—Income Tax (Amendment of Fourth Schedule) (No. 3) Order 1976
Date of commencement
:
7 July 1976
47.  
G.N. No. S 148/76—Income Tax (Amendment of First Schedule) Order 1976
Date of commencement
:
23 July 1976
48.  
First Reprint (1976)—Income Tax Act (Chapter 141)
Date of operation
:
1 September 1976
49.  
G.N. No. S 222/76—Income Tax (Amendment of Fourth Schedule) (No. 4) Order 1976
Date of commencement
:
15 October 1976
50.  
G.N. No. S 87/77—Income Tax (Amendment of Fourth Schedule) Order 1977
Date of commencement
:
15 March 1977
51.  
G.N. No. S 257/77—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1977
Date of commencement
:
21 April 1977
52.  
Act 5 of 1977—Income Tax (Amendment) Act 1977
Date of First Reading
:
27 May 1977
(Bill No. 8/77 published on 2 June 1977)
Date of Second and Third Readings
:
29 June 1977
Date of commencement
:
7 July 1977
53.  
G.N. No. S 258/77—Income Tax (Amendment of Fourth Schedule) (No. 3) Order 1977
Date of commencement
:
14 September 1977
54.  
G.N. No. S 113/78—Income Tax (Amendment of Fourth Schedule) Order 1978
Date of commencement
:
17 April 1978
55.  
G.N. No. S 185/78—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1978
Date of commencement
:
24 July 1978
56.  
G.N. No. S 275/78—Income Tax (Amendment of Fourth Schedule) (No. 3) Order 1978
Date of commencement
:
13 November 1978
57.  
G.N. No. S 63/79—Income Tax (Amendment of Fourth Schedule) Order 1979
Date of commencement
:
26 February 1979
58.  
G.N. No. S 158/82—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1982
Date of commencement
:
2 March 1979 (paragraph 2(a))
1 May 1982 (paragraph 2(b))
59.  
Act 7 of 1979—Income Tax (Amendment) Act 1979
Date of First Reading
:
5 March 1979
(Bill No. 9/79 published on 12 March 1979)
Date of Second and Third Readings
:
30 March 1979
Date of commencement
:
16 April 1979
60.  
G.N. No. S 148/79—Income Tax (Amendment of Fourth Schedule) (No. 2) Order 1979
Date of commencement
:
11 June 1979
61.  
G.N. No. S 234/79—Income Tax (Amendment of Fourth Schedule) (No. 3) Order 1979
Date of commencement
:
16 October 1979
62.  
G.N. No. S 217/80—Income Tax Act (Amendment of First Schedule) Order 1980
Date of commencement
:
1 February 1980
63.  
G.N. No. S 103/80—Income Tax (Amendment of Fourth Schedule) Order 1980
Date of commencement
:
3 March 1980
64.  
Act 9 of 1980—Income Tax (Amendment) Act 1980
Date of First Reading
:
26 February 1980
(Bill No. 6/80 published on 29 February 1980)
Date of Second and Third Readings
:
17 March 1980
Date of commencement
:
3 April 1980
65.  
G.N. No. S 251/80—Income Tax Act (Amendment of Fourth Schedule) (No. 2) Order 1980
Date of commencement
:
21 July 1980
66.  
G.N. No. S 336/80—Income Tax Act (Amendment of Fourth Schedule) (No. 3) Order 1980
Date of commencement
:
24 November 1980
67.  
Act 28 of 1980—Income Tax (Amendment No. 2) Act 1980
Date of First Reading
:
31 October 1980
(Bill No. 25/80 published on 7 November 1980)
Date of Second and Third Readings
:
28 November 1980
Date of commencement
:
4 December 1980
68.  
G.N. No. S 138/84—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1984
Date of commencement
:
15 August 1981
69.  
G.N. No. S 213/84—Income Tax Act (Amendment of First Schedule) Order 1984 (Corrigendum)
Date of commencement
:
15 August 1981
70.  
G.N. No. S 183/83—Income Tax Act (Amendment of First Schedule) Order 1983
Date of commencement
:
2 October 1981
71.  
G.N. No. S 381/90—Income Tax Act (Amendment of First Schedule) Order 1990
Date of commencement
:
1 November 1981
72.  
G.N. No. S 41/82—Income Tax Act (Amendment of Fourth Schedule) Order 1982
Date of commencement
:
19 February 1982
73.  
Act 1 of 1982—Income Tax (Amendment) Act 1982
Date of First Reading
:
22 December 1981
(Bill No. 30/81 published on 30 December 1981)
Date of Second and Third Readings
:
3 March 1982
Date of commencement
:
19 March 1982
74.  
G.N. No. S 129/82—Income Tax Act (Amendment of Fourth Schedule) Order 1982
Date of commencement
:
12 April 1982
75.  
G.N. No. S 379/89—Income Tax Act (Amendment of First Schedule) Order 1989
Date of commencement
:
1 January 1983
76.  
Act 5 of 1983—Income Tax (Amendment) Act 1983
Date of First Reading
:
4 March 1983
(Bill No. 1/83 published on 9 March 1983)
Date of Second and Third Readings
:
24 March 1983
Date of commencement
:
8 April 1983
77.  
G.N. No. S 168/83—Income Tax Act (Amendment of Fourth Schedule) Order 1983
Date of commencement
:
23 May 1983
78.  
G.N. No. S 217/84—Income Tax Act (Amendment of First Schedule) (No. 3) Order 1984
Date of commencement
:
14 October 1983
79.  
Act 15 of 1983—Income Tax (Amendment No. 2) Act 1983
Date of First Reading
:
30 August 1983
(Bill No. 10/83 published on 7 September 1983)
Date of Second and Third Readings
:
20 December 1983
Date of commencement
:
13 January 1984
80.  
Act 13 of 1984—Income Tax (Amendment) Act 1984
Date of First Reading
:
29 June 1984
(Bill No. 20/84 published on 9 July 1984)
Date of Second and Third Readings
:
26 July 1984
Date of commencement
:
10 August 1984
81.  
Second Reprint (1984)—Income Tax Act (Chapter 141)
Date of operation
:
1 November 1984
82.  
G.N. No. S 26/85—Income Tax Act (Amendment of First Schedule) Order 1985
Date of commencement
:
1 September 1984
83.  
Act 7 of 1985—Income Tax (Amendment) Act 1985
Date of First Reading
:
23 July 1985
(Bill No. 10/85 published on 26 July 1985)
Date of Second and Third Readings
:
30 August 1985
Date of commencement
:
27 September 1985
84.  
Act 2 of 1986—Statute Law Revision Act 1986
Date of First Reading
:
31 October 1985
(Bill No. 12/85 published on 8 November 1985)
Date of Second and Third Readings
:
10 January 1986
Date of commencement
:
31 January 1986
85.  
Act 31 of 1986—Income Tax (Amendment) Act 1986
Date of First Reading
:
27 October 1986
(Bill No. 25/86 published on 31 October 1986)
Date of Second and Third Readings
:
9 December 1986
Date of commencement
:
19 December 1986 (except section 14(a))
1 January 1986 (section 14(a))
86.  
1985 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
30 March 1987
87.  
G.N. No. S 380/89—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1989
Date of commencement
:
14 August 1987
88.  
G.N. No. S 79/88—Income Tax Act (Amendment of First Schedule) Order 1988
Date of commencement
:
9 November 1987
89.  
Act 1 of 1988—Income Tax (Amendment) Act 1988
Date of First Reading
:
9 November 1987
(Bill No. 22/87 published on 11 November 1987)
Date of Second and Third Readings
:
13 January 1988
Date of commencement
:
29 January 1988 and other dates (see section 1 of the Act)
90.  
Act 3 of 1989—Income Tax (Amendment) Act 1989
Date of First Reading
:
16 January 1989
(Bill No. 1/89 published on 16 January 1989)
Date of Second and Third Readings
:
26 January 1989
Date of commencement
:
17 February 1989
91.  
Act 1 of 1990—Income Tax (Amendment) Act 1990
Date of First Reading
:
30 November 1989
(Bill No. 42/89 published on 30 November 1989)
Date of Second and Third Readings
:
15 January 1990
Date of commencement
:
9 February 1990
15 January 1989 (Section 16(a) and c)
17 February 1989 (Section 2 and 3(b))
92.  
G.N. No. S 562/91—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1991
Date of commencement
:
11 February 1989
93.  
G.N. No. S 372/97—Income Tax Act (Amendment of First Schedule) Order 1997
Date of commencement
:
11 February 1989
94.  
G.N. No. S 382/90—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1990
Date of commencement
:
14 May 1989
95.  
G.N. No. S 383/90—Income Tax Act (Amendment of First Schedule) (No. 3) Order 1990
Date of commencement
:
1 July 1990
96.  
Act 23 of 1990—Income Tax (Amendment No. 2) Act 1990
Date of First Reading
:
4 October 1990
(Bill No. 26/90 published on 5 October 1990)
Date of Second and Third Readings
:
9 November 1990
Date of commencement
:
30 November 1990
97.  
G.N. No. S 317/91—Income Tax Act (Amendment of First Schedule) Order 1991
Date of commencement
:
17 January 1991
98.  
Act 20 of 1991—Income Tax (Amendment) Act 1991
Date of First Reading
:
7 May 1991
(Bill No. 16/91 published on 8 May 1991)
Date of Second and Third Readings
:
28 June 1991
Date of commencement
:
19 July 1991 (except section 17(a) and (c))
1 January 1990 (section 17(a) and (c))
99.  
G.N. No. S 210/92—Income Tax Act (Amendment of First Schedule) Order 1992
Date of commencement
:
17 August 1991
100.  
1992 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
9 March 1992
101.  
Act 2 of 1992—Income Tax (Amendment) Act 1992
Date of First Reading
:
14 January 1992
(Bill No. 7/92 published on 15 January 1992)
Date of Second and Third Readings
:
27 February 1992
Date of commencement
:
13 March 1992 (except sections 13, 14, 16 and 18)
1 January 1993 (sections 13, 14, 16 and 18)
102.  
Act 26 of 1993—Income Tax (Amendment) Act 1993
Date of First Reading
:
30 July 1993
(Bill No. 23/93 published on 31 July 1993)
Date of Second and Third Readings
:
30 August 1993
Date of commencement
:
13 March 1992
1 January 1993 (Sections 3(b), (d), 4, 5(b), 11(a)(b), 28(a))
103.  
G.N. No. S 412/92—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1992
Date of commencement
:
1 September 1992
104.  
Act 28 of 1992—Income Tax (Amendment No. 2) Act 1992
Date of First Reading
:
31 July 1992
(Bill No. 32/92 published on 1 August 1992)
Date of Second and Third Readings
:
14 September 1992
Date of commencement
:
2 October 1992
13 March 1992 (Section 4 and 5)
1 January 1992 (Section 16(a) and (d))
1 January 1993 (Section 16(b) and 19
105.  
Act 31 of 1993—Goods and Services Tax Act 1993
(Consequential amendments made to Act by)
Date of First Reading
:
26 February 1993
(Bill No. 14/93 published on 27 February 1993)
Date of Second Reading
:
19 March 1993
Date Committed to Select Committee
:
19 March 1993
Date of Presentation of Select Committee Report
:
7 September 1993 (Parl 4 of 1993)
Date of commencement
:
26 November 1993 (paragraph (7) of the Fifth Schedule — amendment of Income Tax Act)
106.  
1994 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
15 March 1994
107.  
Act 11 of 1994—Income Tax (Amendment) Act 1994
Date of First Reading
:
25 July 1994
(Bill No. 17/94 published on 29 July 1994)
Date of Second and Third Readings
:
25 August 1994
Date of commencement
:
16 September 1994
1 January 1993 (Section 9)
1 January 1994 (Section 2, 19)
1 March 1994 (Section 5)
1 January 1995 (Section 18, 22)
108.  
G.N. No. S 259/95—Income Tax Act (Amendment of First Schedule) Order 1995
Date of commencement
:
1 October 1994
109.  
Act 19 of 1994—Enlistment (Amendment) Act 1994
(Consequential amendments made to Act by)
Date of First Reading
:
25 July 1994
(Bill No. 21/94 published on 29 July 1994)
Date of Second and Third Readings
:
31 October 1994
Date of commencement
:
1 December 1994
110.  
Act 28 of 1994—National Registration (Amendment) Act 1994
(Consequential amendments made to Act by)
Date of First Reading
:
31 October 1994
(Bill No. 30/94 published on 1 November 1994)
Date of Second and Third Readings
:
5 December 1994
Date of commencement
:
1 March 1995
111.  
Act 32 of 1995—Income Tax (Amendment) Act 1995
Date of First Reading
:
7 August 1995
(Bill No. 28/95 published on 8 August 1995)
Date of Second and Third Readings
:
27 September 1995
Date of commencement
:
1 March 1995 (sections 7(c), 8 and 25)
13 October 1995 (except sections 7(c), 8 and 25)
112.  
Act 29 of 1995—Rapid Transit Systems Act 1995
(Consequential amendments made to Act by)
Date of First Reading
:
7 July 1995
(Bill No. 25/95 published on 8 July 1995)
Date of Second and Third Readings
:
7 August 1995
Date of commencement
:
1 September 1995
113.  
G.N. No. S 33/96—Income Tax Act (Amendment of First Schedule) Order 1996
Date of commencement
:
1 September 1995
114.  
G.N. No. S 67/96—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1996
Date of commencement
:
1 February 1996
115.  
Act 7 of 1996—Maritime and Port Authority of Singapore Act 1996
(Consequential amendments made to Act by)
Date of First Reading
:
5 December 1995
(Bill No. 46/95 published on 6 December 1995)
Date of Second and Third Readings
:
18 January 1996
Date of commencement
:
2 February 1996
116.  
Act 1 of 1996—Singapore Productivity and Standards Board Act 1995
(Consequential amendments made to Act by)
Date of First Reading
:
1 November 1995
(Bill No. 39/95 published on 2 November 1995)
Date of Second and Third Readings
:
5 December 1995
Date of commencement
:
1 April 1996
117.  
1996 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
30 April 1996
118.  
G.N. No. S 302/96—Income Tax Act (Amendment of First Schedule) (No. 3) Order 1996
Date of commencement
:
1 July 1996
119.  
Date of First Reading
:
21 May 1996
(Bill No. 17/96)
Date of Second and Third Readings
:
12 July 1996
Date of commencement
:
2 August 1996
120.  
Act 28 of 1996—Income Tax (Amendment No. 2) Act 1996
Date of First Reading
:
12 July 1996
(Bill No. 23/96 published on 13 July 1996)
Date of Second and Third Readings
:
27 August 1996
Date of commencement
:
6 September 1996
121.  
G.N. No. S 372/98—Income Tax Act (Amendment of First Schedule) Order 1998
Date of commencement
:
1 January 1997
122.  
Act 31 of 1998—Income Tax Act 1998
Date of First Reading
:
29 June 1998
(Bill No. 29/98 published on 30 June 1998)
Date of Second and Third Readings
:
31 July 1998
Date of commencement
:
1 January 1997 (Section 13(a), (e), (f)
123.  
G.N. No. S 485/99—Income Tax Act (Amendment of First Schedule) (No. 2) Order 1999
Date of commencement
:
30 September 1997
124.  
Act 1 of 1998—Income Tax (Amendment) Act 1998
Date of First Reading
:
19 November 1997
(Bill No. 16/97 published on 20 November 1997)
Date of Second and Third Readings
:
14 January 1998
Date of commencement
:
23 January 1998
125.  
Date of First Reading
:
29 June 1998
(Bill No. 29/98)
Date of Second and Third Readings
:
31 July 1998
Date of commencement
:
27 February 1998 (Section 7)
126.  
Act 32 of 1999—Income Tax (Amendment) Act 1999
Date of First Reading
:
6 July 1999
(Bill No. 24/99 published on 7 July 1999)
Date of Second and Third Readings
:
17 August 1999
Date of commencement
:
28 February 1998 (Section 19(c))
127.  
Date of First Reading
:
29 June 1998
(Bill No. 29/98)
Date of Second and Third Readings
:
31 July 1998
Date of commencement
:
14 August 1998
128.  
Act 37 of 1998—Post Office Savings Bank of Singapore (Transfer of Undertakings and Dissolution) Act 1998
(Consequential amendments made to Act by)
Date of First Reading
:
31 July 1998
(Bill No. 34/98 published on 1 August 1998)
Date of Second and Third Readings
:
12 October 1998
Date of commencement
:
16 November 1998 (Transfer Date)
129.  
Act 32 of 1999—Income Tax (Amendment) Act 1999
Date of First Reading
:
6 July 1999
(Bill No. 24/99 published on 7 July 1999)
Date of Second and Third Readings
:
17 August 1999
Date of commencement
:
18 November 1998 (Section 4(b))
130.  
Act 24 of 2000—Income Tax (Amendment) Act 2000
Date of First Reading
:
30 June 2000
(Bill No. 20/2000 published on 1 July 2000)
Date of Second and Third Readings
:
25 August 2000
Date of commencement
:
28 February 1999 (Section 8)
131.  
G.N. No. S 267/99—Income Tax Act (Amendment of First Schedule) Order 1999
Date of commencement
:
21 May 1999
132.  
Act 32 of 1999—Income Tax (Amendment) Act 1999
Date of First Reading
:
6 July 1999
(Bill No. 24/99 published on 7 July 1999)
Date of Second and Third Readings
:
17 August 1999
Date of commencement
:
31 August 1999
133.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
31 August 1999 (Section 10(a))
134.  
Act 32 of 1999—Income Tax (Amendment) Act 1999
Date of First Reading
:
6 July 1999
(Bill No. 24/99 published on 7 July 1999)
Date of Second and Third Readings
:
17 August 1999
Date of commencement
:
3 September 1999
135.  
(Consequential amendments made to Act by)
Date of First Reading
:
11 October 1999
(Bill No. 36/99 published on 12 October 1999)
Date of Second and Third Readings
:
23 November 1999
Date of commencement
:
1 December 1999
136.  
Date of First Reading
:
30 June 2000
(Bill No. 20/2000 published on 1 July 2000)
Date of Second and Third Readings
:
25 August 2000
Date of commencement
:
1 December 1999 (Section 13)
137.  
1999 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
30 December 1999
138.  
Act 24 of 2000—Income Tax (Amendment) Act 2000
Date of First Reading
:
30 June 2000
(Bill No. 20/2000 published on 1 July 2000)
Date of Second and Third Readings
:
25 August 2000
Date of commencement
:
30 December 1999 (Section 6)
139.  
Date of First Reading
:
30 June 2000
(Bill No. 20/2000 published on 1 July 2000)
Date of Second and Third Readings
:
25 August 2000
Date of commencement
:
18 January 2000 (Section 4)
140.  
Act 9 of 2000—Defence Science and Technology Agency Act 2000
(Consequential amendments made to Act by)
Date of First Reading
:
17 January 2000
(Bill No. 1/2000 published on 18 January 2000)
Date of Second and Third Readings
:
21 February 2000
Date of commencement
:
15 March 2000
141.  
Act 24 of 2000—Income Tax (Amendment) Act 2000
Date of First Reading
:
30 June 2000
(Bill No. 20/2000 published on 1 July 2000)
Date of Second and Third Readings
:
25 August 2000
Date of commencement
:
7 September 2000
142.  
Act 24 of 2001—Income Tax (Amendment) Act 2001
Date of First Reading
:
11 July 2001
(Bill No. 25/2001 published on 12 July 2001)
Date of Second and Third Readings
:
25 July 2001
Date of commencement
:
1 October 2000 (Section 8(b))
143.  
Date of First Reading
:
11 July 2001
(Bill No. 25/2001 published on 12 July 2001)
Date of Second and Third Readings
:
25 July 2001
Date of commencement
:
31 January 2001
144.  
Act 3 of 2001—Intellectual Property Office of Singapore Act 2001
(Consequential amendments made to Act by)
Date of First Reading
:
12 January 2001
(Bill No. 1/2001 published on 13 January 2001)
Date of Second and Third Readings
:
22 February 2001
Date of commencement
:
1 April 2001
145.  
Act 17 of 2001—Singapore Land Authority Act 2001
(Consequential amendments made to Act by)
Date of First Reading
:
5 March 2001
(Bill No. 17/2001 published on 7 March 2001)
Date of Second and Third Readings
:
19 April 2001
Date of commencement
:
1 June 2001
146.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
1 June 2001 (Sections 32(c), 40(d), 44, 62(c))
147.  
Act 24 of 2001—Income Tax (Amendment) Act 2001
Date of First Reading
:
11 July 2001
(Bill No. 25/2001 published on 12 July 2001)
Date of Second and Third Readings
:
25 July 2001
Date of commencement
:
10 August 2001
148.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
13 October 2001 (Sections 5, 6, 49)
149.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
23 November 2001 (Sections 3, 7, 26(b))
150.  
2001 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
31 December 2001
151.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
1 January 2002
152.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
3 May 2002
153.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
2 July 2002
154.  
Act 42 of 2001—Securities and Futures Act 2001
(Consequential amendments made to Act by)
Date of First Reading
:
25 September 2001
(Bill No. 33/2001 published on 26 September 2001)
Date of Second and Third Readings
:
5 October 2001
Date of commencement
:
1 October 2002 (item (9) of the Fourth Schedule — amendment of Income Tax Act)
155.  
Act 25 of 2002—Currency (Amendment) Act 2002
(Consequential amendments made to Act by)
Date of First Reading
:
8 July 2002
(Bill No. 23/2002 published on 9 July 2002)
Date of Second and Third Readings
:
23 July 2002
Date of commencement
:
1 October 2002
156.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
10 December 2002 (Sections 4(a), 5, 6, 8, 15(b), 29)
157.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
10 December 2002 (Section 2(g))
158.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
10 December 2002
159.  
Act 24 of 2000—Income Tax (Amendment) Act 2000
Date of First Reading
:
30 June 2000
(Bill No. 20/2000 published on 1 July 2000)
Date of Second and Third Readings
:
25 August 2000
Date of commencement
:
12 December 2002
160.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
1 January 2003 (Sections 10, 42, 43)
161.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
1 January 2003 (Sections 5(a), (c), 2 (e))
162.  
Act 37 of 2002—Income Tax (Amendment) Act 2002
Date of First Reading
:
31 October 2002
(Bill No. 39/2002 published on 1 November 2002)
Date of Second and Third Readings
:
25 November 2002
Date of commencement
:
1 January 2003
163.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
28 February 2003 (Section 40)
164.  
Act 4 of 2003—Customs (Amendment) Act 2003
(Consequential amendments made to Act by)
Date of First Reading
:
10 March 2003
(Bill No. 6/2003 published on 11 March 2003)
Date of Second and Third Readings
:
21 March 2003
Date of commencement
:
1 April 2003
165.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
1 April 2003 (Section 9, 30(c), 31, 35, 44(a), 45
166.  
G.N. No. S 220/2003—Income Tax Act (Amendment of First Schedule) Order 2003
Date of commencement
:
7 May 2003
167.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
1 June 2003 (Sections 3(e), (f) and 18)
168.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
1 July 2003 (Section 30)
169.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
1 October 2003 (Section 28(d))
170.  
Act 21 of 2003—Income Tax (Amendment) Act 2003
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
1 November 2003 (Section 23)
171.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
1 November 2003 (Sections 26(a), (b), (c), 54(b), (c)
172.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
3 December 2003
173.  
Date of First Reading
:
16 October 2003
(Bill No. 28/2003 published on 17 October 2003)
Date of Second and Third Readings
:
11 November 2003
Date of commencement
:
1 January 2004 (Sections 49, 50, 52(b))
174.  
2004 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
1 January 2004
175.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
1 January 2004 (Sections 6, 9(g), (h), (j), 28(g), (m), (n), (o), 54(a))
176.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
1 January 2004 (Sections 10(e), 31(b), (c))
177.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 January 2004 (Section 18(a))
178.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
27 February 2004 (Sections 5(e), (f), (g), (h), 9(a), (f), 24(c), (d), (e), (f), 30, 33, 34, 39, 56)
179.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
27 February 2004 (Sections 13, 31(a))
180.  
Act 4 of 2004—Accountants Act 2004
(Consequential amendments made to Act by)
Date of First Reading
:
5 January 2004
(Bill No. 2/2004 published on 6 January 2004)
Date of Second and Third Readings
:
6 February 2004
Date of commencement
:
1 April 2004
181.  
Act 11 of 2004—Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2004
(Consequential amendments made to Act by)
Date of First Reading
:
27 February 2004
(Bill No. 7/2004 published on 28 February 2004)
Date of Second and Third Readings
:
20 April 2004
Date of commencement
:
28 April 2004 (section 30 — amendment of Income Tax Act)
182.  
Act 16 of 2004—Statistics (Amendment) Act 2004
(Consequential amendments made to Act by)
Date of First Reading
:
19 April 2004
(Bill No. 15/2004 published on 20 April 2004)
Date of Second and Third Readings
:
19 May 2004
Date of commencement
:
1 July 2004
183.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
1 July 2004 (Section 13)
184.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
21 September 2004 (Sections 10(f), 21)
185.  
Act 48 of 2004—Economic Expansion Incentives (Relief from Income Tax) (Amendment No. 2) Act 2004
(Consequential amendments made to Act by)
Date of First Reading
:
19 October 2004
(Bill No. 56/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
25 November 2004 (section 16 — amendment of Income Tax Act)
186.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
30 November 2004
187.  
Act 49 of 2004—Income Tax (Amendment) Act 2004
Date of First Reading
:
19 October 2004
(Bill No. 58/2004 published on 20 October 2004)
Date of Second and Third Readings
:
17 November 2004
Date of commencement
:
1 January 2005 (Sections 9(i), 29, 38(a), 42)
188.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
1 January 2005 (Sections 4, 10(b), (f), (g), (h), (j), 22(a), (b), (d), 24(f), 25, 27(a), (b), (c), (d), (e), 28(c), (e), (f), (g), 24, 26)
189.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
1 January 2005 (Sections 3(b), (c), 21, 26(f), (g), (h), (j)
190.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
18 February 2005 (Sections 11, 13, 29, 33(a), (b), 35, 37, 38(b), 39, 47)
191.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
18 February 2005 (Section 9)
192.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
1 April 2005 (Sections 34,47)
193.  
G.N. No. S 194/2006—Income Tax Act (Amendment of First Schedule) Order 2006
Date of commencement
:
22 April 2005 (paragraph 2(b))
194.  
Act 8 of 2005—Diplomatic and Consular Relations Act 2005
(Related amendments made to Act by)
Date of First Reading
:
16 November 2004
(Bill No. 65/2004 published on 17 November 2004)
Date of Second and Third Readings
:
25 January 2005
Date of commencement
:
1 May 2005
195.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
7 November 2005
196.  
G.N. No. S 715/2005—Income Tax Act (Amendment of First Schedule) Order 2005
Date of commencement
:
9 November 2005
197.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
1 December 2005 (Section 42)
198.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
1 January 2006 (Sections 43 and 44)
199.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
1 January 2006 (Sections 3(d), (e), 13, 14, 15, 18, 26(a), 29)
200.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 January 2006 (Section 30(h), (i))
201.  
Act 34 of 2005—Income Tax (Amendment) Act 2005
Date of First Reading
:
19 September 2005
(Bill No. 27/2005 published on 20 September 2005)
Date of Second and Third Readings
:
18 October 2005
Date of commencement
:
30 January 2006 (Sections 2(c), (d), 3, 7, 8, 9, 10(c), 12, 15, 18(b), (c), 22(e), (f), 23, 24, 32, 33(c), (d), (e), 41)
202.  
Act 11 of 2005—Trust Companies Act 2005
(Consequential amendments made to Act by)
Date of First Reading
:
25 January 2005
(Bill No. 1/2005 published on 26 January 2005)
Date of Second and Third Readings
:
18 February 2005
Date of commencement
:
1 February 2006
203.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
17 February 2006 (Sections 3(e) and 5)
204.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
17 February 2006 (Sections 2(k), 6(a), (e), (h), 8, 10, 16(a), 17, 21, 28, 31, 32, 34, 35, 36, 44(f))
205.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
1 March 2006 (Sections 2(a) to (f), 10, 35, 44(f))
206.  
Act 7 of 2006—Workplace Safety and Health Act 2006
(Consequential amendments made to Act by)
Date of First Reading
:
17 October 2005
(Bill No. 36/2005 published on 18 October 2005)
Date of Second and Third Readings
:
17 January 2006
Date of commencement
:
1 March 2006
207.  
G. N. No. S 194/2006—Income Tax Act (Amendment of First Schedule) Order 2006
Date of commencement
:
31 March 2006 (paragraph 2(a))
208.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
1 April 2006 (Sections 2(h), (i), (j), 23)
209.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
1 November 2006 (Sections 33, 44(a), (e))
210.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
1 November 2006 (Sections 6(a), (h), (k), (m), 31(d))
211.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
1 January 2007 (Sections 6(g), 25(e), 29)
212.  
Act 7 of 2007—Income Tax (Amendment) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 19/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
13 February 2007
213.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
13 February 2007 (Sections 2(b), 23)
214.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
13 February 2007 (Section 21)
215.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
15 February 2007 (Sections 3(c), (d), 6(a), (g), (h), (i), (l), (n), 9, 11, 16(b), (c), (d), 23, 27 and 32)
216.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
15 February 2007 (Sections 31(a), (b))
217.  
Act 2 of 2007—Statutes (Miscellaneous Amendments) Act 2007
Date of First Reading
:
8 November 2006
(Bill No. 14/2006 published on 9 November 2006)
Date of Second and Third Readings
:
22 January 2007
Date of commencement
:
1 March 2007 (section 3 — amendment of Income Tax Act)
218.  
Act 10 of 2007—Charities (Amendment) Act 2007
(Consequential amendments made to Act by)
Date of First Reading
:
8 November 2006
(Bill No. 22/2006 published on 9 November 2006)
Date of Second and Third Readings
:
23 January 2007
Date of commencement
:
1 March 2007
219.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
1 March 2007 (Sections 15(a), 28, 42(c), (d), (g), (i), 43(b))
220.  
Act 30 of 2007—Employment of Foreign Workers (Amendment) Act 2007
(Consequential amendments made to Act by)
Date of First Reading
:
9 April 2007
(Bill No. 17/2007 published on 10 April 2007)
Date of Second and Third Readings
:
22 May 2007
Date of commencement
:
1 July 2007
221.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
1 July 2007 (Sections 11, 12(b))
222.  
G.N. No. S 400/2007—Revised Edition of the Laws (Income Tax Act) (Rectification) Order 2007
Date of commencement
:
27 July 2007
223.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
1 September 2007 (Sections 7, 10, 14, 42(o))
224.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
1 September 2007 (Sections 8, 16)
225.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 September 2007 (Section 5)
226.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 September 2007 (Sections 8, 9, 11, 13(a), (b), (c), 44(a), (b), (c), 53(a), (b), (c))
227.  
Act 53 of 2007—Income Tax (Amendment No. 2) Act 2007
Date of First Reading
:
22 October 2007
(Bill No. 43/2007 published on 23 October 2007)
Date of Second and Third Readings
:
12 November 2007
Date of commencement
:
6 December 2007
228.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
6 December 2007 (Section 6(g))
229.  
2008 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
1 January 2008
230.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
17 January 2008 (Section 40)
231.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
16 February 2008 (Section 6(c), (d), (e), 11, 12, 13, 24, 25(b), 32(b))
232.  
Act 35 of 2007—Commodity Trading (Amendment) Act 2007
(Consequential amendments made to Act by)
Date of First Reading
:
21 May 2007
(Bill No. 23/2007 published on 22 May 2007)
Date of Second and Third Readings
:
17 July 2007
Date of commencement
:
27 February 2008 (section 27 — amendment of Income Tax Act)
233.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
1 April 2008 (Section 17(a), 18, 30, 42, 55, 57(c))
234.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
1 April 2008 (Section 35)
235.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 April 2008 (Section 28(a))
236.  
Act 10 of 2006—Casino Control Act 2006
(Related amendments made to Act by)
Date of First Reading
:
16 January 2006
(Bill No. 3/2006 published on 17 January 2006)
Date of Second and Third Readings
:
14 February 2006
Date of commencement
:
2 April 2008 (section 202 — amendment of Income Tax Act)
237.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
1 October 2008 (Section 5(a))
238.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
31 October 2008 (Section 3)
239.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
16 December 2008
240.  
Act 34 of 2008—Income Tax (Amendment) Act 2008
Date of First Reading
:
20 October 2008
(Bill No. 30/2008 published on 20 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
1 January 2009 (Section 46)
241.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
9 January 2009 (Section 6(h))
242.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
22 January 2009 (Section 7(c), 20, 23)
243.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
22 January 2009 (Section 22)
244.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
1 April 2009 (Section 14)
245.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 April 2009 (Sections 13(d), 14(a), 44(d), 53(d))
246.  
Act 37 of 2008—Limited Partnerships Act 2008
(Consequential amendments made to Act by)
Date of First Reading
:
21 October 2008
(Bill No. 35/2008 published on 21 October 2008)
Date of Second and Third Readings
:
18 November 2008
Date of commencement
:
4 May 2009
247.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
4 May 2009 (Section 2, 27)
248.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
1 July 2009 (Section 25, 33(c), (d), (e))
249.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
1 October 2009 (Sections 7(h) and (r))
250.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
29 December 2009
251.  
Act 27 of 2009—Income Tax (Amendment) Act 2009
Date of First Reading
:
14 September 2009
(Bill No. 17/2009 published on 14 September 2009)
Date of Second and Third Readings
:
23 November 2009
Date of commencement
:
1 January 2010 (Sections 10, 11, 12, 15)
252.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 January 2010 (Section 28(b))
253.  
Date of First Reading
:
14 September 2009
(Bill No. 18/2009 published on 14 September 2009)
Date of Second and Third Readings
:
19 October 2009
Date of commencement
:
9 February 2010
254.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
22 February 2010 (Section 4(a), (c), (d), 6, 36, 49)
255.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
22 February 2010 (Sections 10(a), (b), (e), (g), (h), (i), (j))
256.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
22 February 2010 (Section 5(b))
257.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
23 February 2010 (Sections 19 to 22, 26, 27, 54(a), (b), (c), (e), (f), (g), 55(a), (b), (c))
258.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
23 February 2010 (Section 28)
259.  
Act 21 of 2008—Mental Health (Care and Treatment) Act 2008
(Consequential amendments made to Act by)
Date of First Reading
:
21 July 2008
(Bill No. 11/2008 published on 22 July 2008)
Date of Second and Third Readings
:
16 September 2008
Date of commencement
:
1 March 2010 (item 1(20) of the Second Schedule — amendment of Income Tax Act)
260.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 March 2010 (Sections 28(d), 33)
261.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 April 2010 (Sections 8, 10, 34, 38(a), (b), 47, 54(d), 55(d))
262.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 April 2010 (Sections 15, 35)
263.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 April 2010 (Sections 33(a), (b), (d), (e), (h), (i), (j), (o), (p), (f)
264.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
21 May 2010 (Section 42)
265.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
7 July 2010 (Section 9)
266.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
7 July 2010 (Section 14(b))
267.  
Act 25 of 2010—Estate Agents Act 2010
(Consequential amendments made to Act by)
Date of First Reading
:
16 August 2010
(Bill No. 19/2010 published on 16 August 2010)
Date of Second and Third Readings
:
15 September 2010
Date of commencement
:
22 October 2010 (item 4 of the Third Schedule — amendment of Income Tax Act)
268.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
22 November 2010
269.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 January 2011 (Sections 28(a), (c), 43)
270.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 January 2011 (Sections 4(a), 6(b), (e), (f), (i), 16(b), 27(a))
271.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 January 2011 (Sections 12, 25(a) to (f), (h), (i))
272.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
19 February 2011 (Section 37)
273.  
Date of First Reading
:
15 September 2010
(Bill No. 23/2010 published on 15 September 2010)
Date of Second and Third Readings
:
18 October 2010
Date of commencement
:
1 March 2011 (Sections 7(b), (c), 44(b), 45(b), 46(b))
274.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 April 2011 (Section 18, 20, 34, 38, 40)
275.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
25 April 2011 (Section 41)
276.  
(Consequential amendments made to Act by)
Date of First Reading
:
28 February 2011
(Bill No. 8/2011 published on 28 February 2011)
Date of Second and Third Readings
:
10 March 2011
Date of commencement
:
1 May 2011
277.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 June 2011 (Sections 10(f), 48, 49, 69(a), 71)
278.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 June 2011 (Sections 4, 5(a), (c), (d), (e), 9)
279.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 September 2011 (Section 16(a))
280.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
20 December 2011 (Sections 2, 5, 6(g), 12, 30(j), (k), 32(a), 36(1), 39,42, 43, 45, 46, 47, 50, 51, 52, 55 to 60, 62 to 68(b), 72)
281.  
Act 4 of 2011—Retirement Age (Amendment) Act 2011
(Consequential amendments made to Act by)
Date of First Reading
:
22 November 2010
(Bill No. 36/2010 published on 22 November 2010)
Date of Second and Third Readings
:
11 January 2011
Date of commencement
:
1 January 2012
282.  
Act 22 of 2011—Income Tax (Amendment) Act 2011
Date of First Reading
:
17 October 2011
(Bill No. 14/2011 published on 17 October 2011)
Date of Second and Third Readings
:
22 November 2011
Date of commencement
:
1 January 2012 (Sections 6(a), (c), (d), 32(b))
283.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
17 February 2012 (Sections 3(b), (c), (d), (e), 33(c), (f), (g), (k) to (h), (q), (r), (s), (u), (v), 42, 44)
284.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
28 February 2012 (Sections 38, 39)
285.  
Act 2 of 2012—Statutes (Miscellaneous Amendments) Act 2012
Date of First Reading
:
21 November 2011
(Bill No. 22/2011 published on 21 November 2011)
Date of Second and Third Readings
:
18 January 2012
Date of commencement
:
1 March 2012 (section 4 — amendment of Income Tax Act)
286.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 March 2012 (Section 20)
287.  
G.N. No. S 130/2012—Income Tax Act (Amendment of Seventh Schedule) Order 2012
Date of commencement
:
1 April 2012
288.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 April 2012 (Sections 13, 17, 37(b))
289.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
1 June 2012 (Sections 11, 51(d))
290.  
G.N. No. S 595/2012—Income Tax Act (Amendment of Eighth Schedule) Order 2012
Date of commencement
:
3 December 2012
291.  
Act 29 of 2012—Income Tax (Amendment) Act 2012
Date of First Reading
:
15 October 2012
(Bill No. 29/2012 published on 15 October 2012)
Date of Second and Third Readings
:
14 November 2012
Date of commencement
:
18 December 2012 (Sections 3(a), 7, 8, 10(b), 16, 18, 22, 25(g), 26, 29, 31, 48)
292.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
18 December 2012 (Section 15)
293.  
Act 36 of 2012—Casino Control (Amendment) Act 2012
(Consequential amendments made to Act by)
Date of First Reading
:
15 October 2012
(Bill No. 28/2012 published on 15 October 2012)
Date of Second and Third Readings
:
16 November 2012
Date of commencement
:
31 January 2013 (section 119 — amendment of Income Tax Act)
294.  
(Consequential amendments made to Act by)
Date of First Reading
:
12 November 2012
(Bill No. 36/2012 published on 12 November 2012)
Date of Second and Third Readings
:
14 January 2013
Date of commencement
:
17 February 2013 (section 7 — amendment of Income Tax Act)
295.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
25 February 2013 (Section 29, 50, 53)
296.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
26 February 2013 (Section 27(b))
297.  
Act 3 of 2013—Computer Misuse (Amendment) Act 2013
(Consequential amendments made to Act by)
Date of First Reading
:
12 November 2012
(Bill No. 39/2012 published on 12 November 2012)
Date of Second and Third Readings
:
14 January 2013
Date of commencement
:
13 March 2013
298.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
1 April 2013 (Section 30)
299.  
Act 11 of 2013—Insurance (Amendment) Act 2013
(Consequential amendments made to Act by)
Date of First Reading
:
4 February 2013
(Bill No. 5/2013 published on 4 February 2013)
Date of Second and Third Readings
:
15 March 2013
Date of commencement
:
18 April 2013 (item 10 of the Schedule — amendment of Income Tax Act)
300.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
28 June 2013 (Sections 7(b), (c), (d), (i))
301.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
28 November 2013 (Sections 2, 3, 4(a), (b), 5, 6, 7(e), (f), (g), (j), 9, 10, 11, 13(1)(a), (b), (c), 14, 16, 17, 18(1)(a), 19, 20, 21(1)(a), (d), 23(1)(e), (f), 24, 25, 26, 27(a), 33 to 48, 51, 52)
302.  
G.N. No. S 775/2013—Income Tax Act (Amendment of Seventh Schedule) Order 2013
Date of commencement
:
23 December 2013
303.  
Act 19 of 2013—Income Tax (Amendment) Act 2013
Date of First Reading
:
16 September 2013
(Bill No. 14/2013 published on 16 September 2013)
Date of Second and Third Readings
:
21 October 2013
Date of commencement
:
1 January 2014
304.  
Act 21 of 2013—Goods and Services Tax (Amendment) Act 2013
(Related amendments made to Act by)
Date of First Reading
:
21 October 2013
(Bill No. 17/2013 published on 21 October 2013)
Date of Second and Third Readings
:
11 November 2013
Date of commencement
:
1 January 2014 (item 1 of the Schedule — amendment of Income Tax Act)
305.  
2014 Revised Edition—Income Tax Act (Chapter 134)
Date of operation
:
31 March 2014
306.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
1 April 2014
307.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 April 2014
308.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
30 May 2014
309.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
1 September 2014
310.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 September 2014
311.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
27 November 2014
312.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
27 November 2014
313.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
1 January 2015
314.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
24 February 2015
315.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
18 March 2015
316.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 April 2015
317.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
29 May 2015
318.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
1 June 2015
319.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 June 2015
320.  
Date of First Reading
:
7 October 2014 (Bill No. 33/2014 published on 7 October 2014)
Date of Second and Third Readings
:
3 November 2014
Date of commencement
:
1 July 2015
321.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 July 2015
322.  
Date of First Reading
:
19 January 2015 (Bill No. 3/2015 published on 19 January 2015)
Date of Second and Third Readings
:
29 January 2015
Date of commencement
:
1 November 2015
323.  
G.N. No. S 712/2015—Income Tax Act (Amendment of First Schedule) Order 2015
Date of commencement
:
1 November 2015
324.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 January 2016
325.  
(Consequential amendments made to Act by)
Date of First Reading
:
8 September 2014
Date of Second and Third Readings
:
8 October 2014
Date of commencement
:
3 January 2016
326.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
25 March 2016
327.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
1 April 2016
328.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
11 April 2016
329.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
11 April 2016
330.  
Date of First Reading
:
29 February 2016 (Bill No. 9/2016 published on 29 February 2016)
Date of Second and Third Readings
:
14 March 2016
Date of commencement
:
19 April 2016
331.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
19 April 2016
332.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
19 May 2016
333.  
Date of First Reading
:
25 January 2016 (Bill No. 3/2016 published on 25 January 2016)
Date of Second and Third Readings
:
29 February 2016
Date of commencement
:
1 July 2016
334.  
Date of commencement
:
1 July 2016
335.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
1 July 2016
336.  
Date of First Reading
:
14 April 2016 (Bill No. 16/2016 published on 14 April 2016)
Date of Second and Third Readings
:
9 May 2016
Date of commencement
:
20 July 2016
337.  
Date of First Reading
:
14 April 2016 (Bill No. 16/2016 published on 14 April 2016)
Date of Second and Third Readings
:
9 May 2016
Date of commencement
:
1 August 2016
338.  
Date of First Reading
:
11 July 2016 (Bill No. 24/2016 published on 11 July 2016)
Date of Second and Third Readings
:
16 August 2016
Date of commencement
:
3 October 2016
339.  
Act 34 of 2016—Income Tax (Amendment No. 3) Act 2016
Date of First Reading
:
10 October 2016
(Bill No. 34/2016)
Date of Second and Third Readings
:
10 November 2016
Date of commencement
:
29 December 2016
340.  
Act 21 of 2017—The Kwong-Wai-Shiu Free Hospital (Transfer of Undertaking and Dissolution) Act 2017
Date of First Reading
:
7 November 2016 (Bill No. 39/2016 published on 7 November 2016)
Date of Second and Third Readings
:
3 April 2017
Date of commencement
:
2 July 2017