On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 06/12/2007.
13. Section 15 (1) of the principal Act is amended by deleting paragraph ( j) and substituting the following paragraph:
“(j)
any sum referred to in section 12(6) payable by any person outside Singapore to another person outside Singapore except where the sum is exempt from tax, or tax has been deducted and accounted for under section 45;”.