Details

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

Table of Contents

Topics covered:
• List of amending legislation
• Arrangement of sections
• Income Tax Act (Cap. 134)
• Index

Key changes from the previous edition include:
• Income Tax (Amendment) Act 2011
• Retirement Age (Amendment) Act 2011
• Children Development Co-Savings (Amendment) Act 2011