{"id":612,"date":"2018-04-15T14:59:49","date_gmt":"2018-04-15T06:59:49","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=612"},"modified":"2018-07-12T15:06:11","modified_gmt":"2018-07-12T07:06:11","slug":"612","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/04\/15\/612\/","title":{"rendered":"Guidance on income tax treatment of S-REIT ETFs and S-REITs"},"content":{"rendered":"<p><span style=\"color: #000000;\">On 12 April 2018, the Inland Revenue Authority of Singapore (IRAS) has issued\/updated the following e-Tax Guides:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds; and<\/span><\/li>\n<li><span style=\"color: #000000;\">Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Second Edition).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">The e-Tax guides were issued as a result of the announcement in Tax Budget 2018 that the tax transparency treatment for Singapore-listed real estate investment trusts (S-REITs) has been extended to Singapore-listed\u00a0REIT exchange-traded funds (S-REIT ETFs) to achieve parity in tax treatment between a direct investment in an S-REIT and an indirect investment in an S-REIT through an S-REIT ETF.<\/span><\/p>\n<p><span style=\"color: #000000;\">The e-Tax guides contain additional clarifications on the extension of the tax transparency treatment to an S-REIT ETF.<\/span><\/p>\n<p><span style=\"color: #000000;\">Source: IRAS, 15 April 2018<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 12 April 2018, the Inland Revenue Authority of Singapore (IRAS) has issued\/updated the following e-Tax Guides: Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds; and Income Tax Treatment of Real Estate Investment Trusts and Approved Sub-Trusts (Second Edition). The e-Tax guides were issued as a result of the announcement in Tax Budget [&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":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-612","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\/612","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=612"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/612\/revisions"}],"predecessor-version":[{"id":614,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/612\/revisions\/614"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=612"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}