24 December 2012
The Income Tax (Amendment) Act 2012, published on 18 December 2012, was passed by Parliament on 14 November 2012 and assented to by the President on 5 December 2012.
The Income Tax Act (Cap 134, 2008 Rev Ed) is amended with related amendments made to the Economic Expansion Incentives (Relief from Income Tax) Act (Cap 86, 2005 Rev Ed).
The effective dates of the sections are as stated in the Gazette.
Source: Government Gazette