On or about 1 April 2019, the Inland Revenue Authority of Singapore (IRAS) has published the Fourth edition of GST e-Tax Guide: Concession for REITS and Qualifying Registered Business Trusts Listed in Singapore. It replaces the third edition which was published on 10 June 2016.
This revised guide sets out the qualifying criteria under the enhanced concession as well as the further enhancements made in 2015 and has made editorial changes to para 2.4 and 2.6 following changes made in Budget 2019 announcement.
Source: IRAS, 5 April 2019