On or about 19 June 2019, the Inland Revenue Authority of Singapore (IRAS) has updated the e-Tax Guide on Income Tax: Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds (Third Edition). It replaces the second edition published on 9 July 2018.
In this third edition, the following revisions were made:
- amended para 5.2, 7.1, 8.3, 11.2, 12.1, Annex 2, and inserted para 3.1 and 7.2 to reflect the tax changes announced in Budget 2019.
Source: IRAS website, 19 June 2019