{"id":1214,"date":"2019-06-19T16:22:47","date_gmt":"2019-06-19T08:22:47","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1214"},"modified":"2020-01-16T16:43:23","modified_gmt":"2020-01-16T08:43:23","slug":"updates-of-e-tax-guide-on-income-tax-income-tax-treatment-of-real-estate-investment-trusts-and-approved-sub-trusts","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/06\/19\/updates-of-e-tax-guide-on-income-tax-income-tax-treatment-of-real-estate-investment-trusts-and-approved-sub-trusts\/","title":{"rendered":"IRAS updates e-Tax Guide Income Tax: Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts"},"content":{"rendered":"\n<p>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 Trusts and Approved Sub-Trusts (Third Edition).  It replaces the second edition published on 12 April 2018. <\/p>\n\n\n\n<p>In this third edition, the following revisions were made: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>amended para 7.1, 8.3, 12.2(b), Annex 2, and inserted para 3.2, and 7.2 to reflect the tax changes announced in Budget 2019<\/li><li>amended para 9.4, 10.1, 12.2(b) and 13.1 to update cross-references, and<\/li><li>amended examples in para 8.11, 8.12, 9.5 and Annex 3.<\/li><\/ul>\n\n\n\n<p>Source: IRAS website, 19 June 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 Trusts and Approved Sub-Trusts (Third Edition). It replaces the second edition published on 12 April 2018. In this third edition, the following revisions were made: amended para [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-1214","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1214"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1214\/revisions"}],"predecessor-version":[{"id":1226,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1214\/revisions\/1226"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1214"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}