Amendments to the Income Tax Act have been effected by the Supreme Court of Judicature (Amendment) Act 2019.
The Supreme Court of Judicature (Amendment) Act 2019 was published in the Government Gazette (electronic edition) on 12 December 2019. It will come into operation on a date that the Minister appoints by notification in the Gazette.
Below is the summary of the pending amendments.
- empowers the Minister to make, within the period of two years after the date of commencement of the Supreme Court of Judicature (Amendment) Act 2019, additional provisions of a saving or transitional nature consequent to the enactment of any provision of Supreme Court of Judicature (Amendment) Act 2019 as the Minister may consider necessary or expedient.
- amends s 81(2), (3), (4) and (5) and 82(1), (2), (3), (4), (5), (6) and (7) by deleting the words “High Court” and substituting in each case the words “General Division of the High Court”.
- amends s 81(4) and 82(6) and (7) by deleting the words “the Court” wherever they appear and substituting in each case the words “the General Division of the High Court”.
- amends s 81(5) by deleting the words “that Court” and substituting the words “the General Division of the High Court”.
- amends the section headings of s 81 and 82 by deleting the words “High Court” and substituting in each case the words “General Division of High Court”.
Source: Singapore Statutes Online, 7 October 2019