Singapore Income Tax Act (Cap 134) (6th Edition) 2012

The Singapore Income Tax Act (Cap. 134) (6^th Edition) 2012 provides a comprehensive consolidation of the Income Tax Act (Cap. 134).

The book is fully indexed, updated with latest changes implemented by the

·         Income Tax (Amendment) Act 2011

·         Retirement Age (Amendment) Act 2011

·         Children Development Co-Savings (Amendment) Act 2011

All amendments up to 18 January 2012 have been incorporated.

This is a valuable research tool for professionals and students alike, who may save time researching and cross-referencing between past and present legislations with the help of history notes detailing legislative changes and operative dates.

Features:

·     Full text of the income tax legislation with complete legislation history on a section by section basis

·     Explanatory headings for sub-sections to add focus to each section and facilitate the research process

·     Headers and footers: Notation of section numbers at the bottom of each page and divisions of the Act at the top of each page to facilitate speedy location of legislation

·     Comprehensive topical index to provide quick access to legislation

·     Convenient and user-friendly reference for the Income Tax Act