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2012 in review: key legal and regulatory developments

Allen & Gledhill LLP
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Singapore
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December 20 2012

This table provides an overview of the key developments in 2012 to date

MOF conducts public consultation on Draft Stamp Duties (Amendment) Bill 2012: Budget 2012 changes and other changes

Allen & Gledhill LLP
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Singapore
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September 27 2012

From 20 September 2012 to 10 October 2012, the Ministry of Finance (the "MOF") is concluding a public consultation and seeking feedback on a draft Stamp Duties (Amendment) Bill 2012 (the "draft Amendment Bill"

IRAS issues revised e-Tax guide on "Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties"

Allen & Gledhill LLP
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Singapore
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February 29 2012

On 19 January 2012, the Inland Revenue Authority of Singapore (the "IRAS") released a revised edition of the e-Tax Guide on Additional Buyer's Stamp Duty (ABSD) on Purchase of Residential Properties (the "revised Guide"

Government imposes additional buyer’s stamp duty on certain categories of residential property purchases from 8 December 2011

Allen & Gledhill LLP
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Singapore
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January 10 2012

From 8 December 2011, the Government has imposed the Additional Buyer's Stamp Duty (the "ABSD") on purchases of certain categories of residential property

Parliament passes Stamp Duties (Amendment) Act 2011: implementing Budget 2011 changes

Allen & Gledhill LLP
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Singapore
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January 10 2012

The Stamp Duties (Amendment) Act 2011 (the "Bill") was read the second time in Parliament on 22 November 2011 and passed

Singapore Court of Appeal holds prefabricated dormitories constituted “plant” under Income Tax Act

Allen & Gledhill LLP
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Singapore
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January 26 2011

In ZF v Comptroller of Income Tax 2010 SGCA 48, the Singapore Court of Appeal held that the appellant's prefabricated dormitories, which were both portable and demountable and intended to be used as temporary accommodation, were "plant" within the meaning of sections 19 and 19A of the Income Tax Act (the ITA"

2010 year in review: key legal and regulatory developments

Allen & Gledhill LLP
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Singapore
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December 28 2010

In this last issue for the year 2010, the Allen & Gledhill Legal Bulletin provides an overview of the key developments in 2010

Changes to Property Tax Act to improve tax administration in force from 25 October 2010

Allen & Gledhill LLP
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Singapore
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November 30 2010

The Property Tax (Amendment) Act (the "Act")came into operation on 25 October 2010, with the exception of section 4(b

Parliament introduces Property Tax (Amendment) Bill 2010: improving tax administration

Allen & Gledhill LLP
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Singapore
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August 31 2010

On 16 August 2010, the Property Tax (Amendment) Bill 2010 (the "Bill") was introduced in Parliament

MOF conducts public consultation on draft Property Tax (Amendment) Bill 2010: improving tax administration

Allen & Gledhill LLP
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Singapore
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July 1 2010

The Ministry of Finance (the "MOF") conducted a public consultation from 11 June 2010 to 25 June 2010 on proposed amendments to the Property Tax Act (the "PTA") with the aim of improving tax administration and providing further clarity to taxpayers with regard to the PTA

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