{"id":940,"date":"2019-01-10T15:12:37","date_gmt":"2019-01-10T07:12:37","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=940"},"modified":"2019-04-08T07:29:40","modified_gmt":"2019-04-07T23:29:40","slug":"e-tax-guide-tax-treatment-of-a-trust-registered-under-the-business-trusts-act","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/01\/10\/e-tax-guide-tax-treatment-of-a-trust-registered-under-the-business-trusts-act\/","title":{"rendered":"IRAS e-Tax Guide: Tax Treatment of a Trust registered under the Business Trusts Act"},"content":{"rendered":"\n<p>On or about 8 January 2019, the Inland Revenue Authority of\nSingapore (IRAS) has published the second edition of e-Tax Guide: Tax Treatment\nof a Trust registered under the Business Trusts Act. It replaces the first\nedition which was published on 19 October 2014. <\/p>\n\n\n\n<p>This e-Tax Guide aimed to provide details on the income tax treatment of a trust which is registered under the Business Trusts Act. It is applicable to trustee-managers or unit-holders of a registered business trust.<\/p>\n\n\n\n<p>This e-Tax Guide replaces the e-Tax Guide on \u201cIncome Tax Treatment of a Trust registered under the Business Trusts Act 2004\u201d.&nbsp; The Business Trusts Act regulate the business trusts activities and the responsibilities of a trustee-manager.<\/p>\n\n\n\n<p>The following are the updates and amendments made:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Amended paragraph 3.8 to reflect the changes announced in Budget 2015 to extend the M&amp;A Scheme for another 5 years.<\/li><li>Inserted the word \u201cbusiness\u201d under paragraph 7.3(b)<\/li><li>Deleted \u201cSecond Edition\u201d under footnote 4<\/li><\/ul>\n\n\n\n<p>Source: <em>IRAS<\/em>, 8 January 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 8 January 2019, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of e-Tax Guide: Tax Treatment of a Trust registered under the Business Trusts Act. It replaces the first edition which was published on 19 October 2014. This e-Tax Guide aimed to provide details on the income tax [&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-940","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\/940","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=940"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/940\/revisions"}],"predecessor-version":[{"id":971,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/940\/revisions\/971"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=940"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}