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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 07/04/2005.
No. S 231
Income Tax Act
(Chapter 134)
Income Tax (Supplementary Retirement Scheme) (Amendment) Regulations 2005
In exercise of the powers conferred by section 10L(11) of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) (Amendment) Regulations 2005 and shall be deemed to have come into operation on 1st January 2005.
Amendment of regulation 2
2.  Regulation 2 of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 (G.N. No. S 30/2003) (referred to in these Regulations as the principal Regulations) is amended by deleting the definitions of “additional wages” and “ordinary wages”.
Amendment of regulation 8
3.  Regulation 8 of the principal Regulations is amended by inserting, immediately after paragraph (4), the following paragraph:
“(4A)  For the purposes of paragraph (4), the reference to income from the exercise of an employment does not include a reference to any income of an individual which is derived solely from his services as —
(a)
a director of a company; or
(b)
the chairman or a member of a statutory board.”.
Amendment of regulation 9
4.  Regulation 9 of the principal Regulations is amended —
(a)
by deleting the words “unless he opts to have the Comptroller calculate his contribution cap” in paragraph (1);
(b)
by deleting paragraph (2); and
(c)
by deleting paragraphs (5) to (12) and substituting the following paragraphs:
“(5)  For the purpose of paragraph (3), the relevant income base shall be $85,000.
(6)  An SRS operator shall not compute the contribution cap for an SRS member using the contribution rate specified in paragraph (4)(b) unless the SRS member submits a declaration stating that he is not a citizen of Singapore or a Singapore permanent resident.
(7)  Every SRS member shall submit such documents as may be required by the SRS operator for the purpose of computing his SRS contribution cap.”.
Amendment of regulation 13
5.  Regulation 13 (4) of the principal Regulations is amended by deleting the words “Singapore Immigration and Registration” in sub-paragraph (b) and substituting the words “Immigration and Checkpoints Authority”.
[G.N. No. S 207/2004]
[R32.013.02570. V01; AG/LEG/SL/134/2002/5 Vol. 1]