{"id":1234,"date":"2019-07-11T17:02:30","date_gmt":"2019-07-11T09:02:30","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1234"},"modified":"2020-01-16T17:05:48","modified_gmt":"2020-01-16T09:05:48","slug":"1234","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/07\/11\/1234\/","title":{"rendered":"IRAS updates e-Tax Guide on Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts"},"content":{"rendered":"\n<p>On or about 11 July 2019, the Inland Revenue Board of Singapore (IRAS) has published the fourth edition of the e-Tax Guide on Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts.  It replaces the third edition published on 19 June 2019.  <\/p>\n\n\n\n<p>The update amends the Joint Undertaking by the Trustee and Manager sample document by replacing the term \u201csection 13CA, 13R or 13X\u201d with the \u201csection 13CA, 13X or 13Y.\u201d <\/p>\n\n\n\n<p>It now states that a qualifying non-resident fund is one which qualifies for tax exemption under section 13CA, 13X or 13Y of the <em>Income Tax Act<\/em>.<\/p>\n\n\n\n<p>Source: IRAS website, 11 July 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 11 July 2019, the Inland Revenue Board of Singapore (IRAS) has published the fourth edition of the e-Tax Guide on Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts. It replaces the third edition published on 19 June 2019. The update amends the Joint Undertaking by the Trustee and Manager [&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-1234","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\/1234","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=1234"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1234\/revisions"}],"predecessor-version":[{"id":1236,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1234\/revisions\/1236"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1234"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}