On or about 19 June 2019, the following e-Tax Guides have been updated:
- Income Tax: Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds (Third Edition)
- Income Tax: Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Third Edition)
- Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios, Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project/Asset (Sixth Edition).
The updates is pursuant to the announcement made in Budget 2019 where the tax treatments were accorded with respect to REITs ETFs.
Source: IRAS, 19 June 2019