On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 09/05/2001.
4. Subject to paragraph 5, there shall be exempt from tax any payment made for —
(a)
a site licence;
(b)
downloadable software; or
(c)
software bundled with computer hardware,
in the nature of income referred to in section 12(7) of the Act accruing in or derived from Singapore on or after 23rd February 2001 by any non-resident person.