15 September 2015

The Income Tax (Definition of Designated Unit Trust) Rules 2015 were first published in the Government Gazette, Electronic Edition, on 31 August 2015.

The Rules provide for the definition of “designated unit trust” whereby the unit trust schemes and exchange traded fund interest schemes set out on the Internet website of the Central Provident Fund Board at http://www.cpf.gov.sg are prescribed for the purposes of paragraph (a) of the definition of “designated unit trust” in section 35(14) of the Act.

Source: Government Gazette