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.
2. Subject to paragraph 3, there shall be exempt from tax any payment made for shrink-wrap software in the nature of income referred to in section 12(7) of the Act accruing in or derived from Singapore on or after 1st January 2001 by any non-resident person.