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 Trust Exchange-Traded Funds. It replaces the third edition published on 19 June 2019. <\/p>\n\n\n\n
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
It now states that a qualifying non-resident fund is one which qualifies for tax exemption under section 13CA, 13X or 13Y of the Income Tax Act. <\/p>\n\n\n\n
Source: IRAS website, 11 July 2019<\/p>\n\n\n
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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 Trust Exchange-Traded Funds. It replaces the third edition published on 19 June 2019. The update amends the Joint Undertaking by the Trustee and Manager sample […]<\/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-1239","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\/1239","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=1239"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1239\/revisions"}],"predecessor-version":[{"id":1241,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1239\/revisions\/1241"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1239"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}