{"id":1237,"date":"2019-10-21T17:06:10","date_gmt":"2019-10-21T09:06:10","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1237"},"modified":"2020-01-16T17:09:19","modified_gmt":"2020-01-16T09:09:19","slug":"iras-update-e-tax-guide-on-income-tax-treatment-of-real-estate-investment-trusts-and-approved-sub-trusts","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/10\/21\/iras-update-e-tax-guide-on-income-tax-treatment-of-real-estate-investment-trusts-and-approved-sub-trusts\/","title":{"rendered":"IRAS update e-Tax Guide on Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts"},"content":{"rendered":"\n<p>On or about 21 October 2019, the Inland Revenue Board of Singapore (IRAS) has published the fifth edition of the e-Tax Guide on Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts.  It replaces the fourth edition published on 11 July 2019.  <\/p>\n\n\n\n<p>The update inserted  footnote  20  to  paragraph  8.1  to  make clear  that  treatment  described  in  Section  8  does  not apply to the distributions received by security holders of hybrid securities issued by a REIT that are   regarded   as   equity   instruments   for   tax   purposes and updated the numbering of the footnotes.<\/p>\n\n\n\n<p>Source: IRAS website, 21 October 2019<\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>On or about 21 October 2019, the Inland Revenue Board of Singapore (IRAS) has published the fifth edition of the e-Tax Guide on Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts. It replaces the fourth edition published on 11 July 2019. The update inserted footnote 20 to paragraph 8.1 to make clear [&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-1237","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\/1237","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=1237"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1237\/revisions"}],"predecessor-version":[{"id":1238,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1237\/revisions\/1238"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1237"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}