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On 19/10/2017, you requested the version as published on or before 12/02/2007.
REPUBLIC OF SINGAPORE
GOVERNMENT GAZETTE
ACTS SUPPLEMENT
Published by Authority

NO. 1] Friday, February 16 [2007

The following Act was passed by Parliament on 22nd January 2007 and assented to by the President on 1st February 2007:—
Statutes (Miscellaneous Amendments) Act 2007

(No. 2 of 2007)


I assent.

S R NATHAN
President
1st February 2007.
Date of Commencement: 1st March 2007 with the exception of Sections 6, 8 and 11 Section 6 shall come into operation on
Date of Commencement: 2nd May 2007 Sections 8 and 11 shall come into operation on .
An Act to amend certain statutes of the Republic of Singapore.
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
Short title and commencement
1.
—(1)  This Act may be cited as the Statutes (Miscellaneous Amendments) Act 2007 and shall, with the exception of sections 2 and 3, come into operation on such date as the Minister may, by notification in the Gazette, appoint.
(2)  Section 2 shall have effect for the financial year ending on any date in 2007 and subsequent financial years.
(3)  Section 3 shall have effect for —
(a)
records in respect of the basis period relating to the year of assessment 2008; and
(b)
records in respect of the basis period relating to each subsequent year of assessment.
PART I
AMENDMENTS TO WRITTEN LAWS RELATING TO RECORD-KEEPING
Amendment of Charities Act
2.  The Charities Act (Cap. 37, 1995 Ed.) is amended —
(a)
by deleting the words “7 years” in section 12(3) and (4) and substituting in each case the words “5 years”; and
(b)
by deleting the words “7 years” in section 13(4) and substituting the words “5 years”.
Amendment of Income Tax Act
3.  Section 67(1) of the Income Tax Act (Cap. 134, 2004 Ed.) is amended by deleting the words “7 years” in paragraph (a) and substituting the words “5 years”.
Amendments to other written laws
4.  The provisions of the Acts specified in the first column of the Schedule are amended in the manner set out in the second column thereof.
Transitional provision
5.
—(1)  The amendment made to each Act by each item in the Schedule in respect of record-keeping shall apply in relation to any book, document or record required to be kept or retained under the relevant provision as specified in that item, whether the obligation to keep or retain such book, document or record first arises before, on or after the date of commencement of the amendment.
(2)  Subsection (1) shall not apply in relation to any book, document or record if the period for which it is to be kept or retained under the relevant provision in force immediately before the date of commencement of the amendment made to that provision by the Schedule has expired by that date.