{"id":636,"date":"2018-07-22T18:31:36","date_gmt":"2018-07-22T10:31:36","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=636"},"modified":"2018-07-22T18:31:36","modified_gmt":"2018-07-22T10:31:36","slug":"income-tax-treatment-of-real-estate-investment-trust-exchange-traded-funds","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/07\/22\/income-tax-treatment-of-real-estate-investment-trust-exchange-traded-funds\/","title":{"rendered":"Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds"},"content":{"rendered":"<div class=\"x_none\">\n<p class=\"x_hP\"><span style=\"color: #000000;\">On 9 July 2018, the Inland Revenue Authority of Singapore (IRAS) has updated the Second Edition the e-Tax Guide to Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds to replace the first edition that was published on 12 April 2018.<\/span><\/p>\n<p><span style=\"color: #000000;\">This e-Tax Guide has incorporated the following changes:<\/span><\/p>\n<div class=\"x_none\">\n<p class=\"x_hP\"><span style=\"color: #000000;\">(i) To change the requirement for a REIT ETF to \u201cdistribute all income (net of expenses) to unitholders\u201d, to \u201cdistribute all distributions received from S-REITs (net of expenses) to unitholders\u201d; and<\/span><\/p>\n<\/div>\n<div class=\"x_none\">\n<p class=\"x_hP\"><span style=\"color: #000000;\">(ii) To reflect that any undistributed income arising from redemptions of units in a REIT ETF after distribution declaration date must be rolled over to the next distribution period and be distributed to unitholders.<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"x_none\"><span style=\"color: #000000;\">Source: IRAS, 22 July 2018<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>On 9 July 2018, the Inland Revenue Authority of Singapore (IRAS) has updated the Second Edition the e-Tax Guide to Income Tax Treatment of Real Estate Investment Trust Exchange-Traded Funds to replace the first edition that was published on 12 April 2018. This e-Tax Guide has incorporated the following changes: (i) To change the requirement [&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-636","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\/636","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=636"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/636\/revisions"}],"predecessor-version":[{"id":637,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/636\/revisions\/637"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=636"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}