Taxing "all other income" in Singapore and Malaysia

• Main Author: OOI, Vincent
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2019
• Subjects: Income Tax; Taxation Law; Revenue Law; Tax Law; Singapore; Malaysia; Asian Studies; Taxation-State and Local
• Online Access: https://ink.library.smu.edu.sg/sol_research/2955; https://ink.library.smu.edu.sg/context/sol_research/article/4913/viewcontent/101080_1472934220191665764.pdf
• Institution: Singapore Management University

Section 10(1)(g) of the Singapore Income Tax Act is a ‘sweeping-up’ provision which catches all income not falling under sections 10(1)(a)–(f). More than 50 years after its introduction, the application of section 10(1)(g) is still unclear despite the test laid out in IB v CIT. This article notes th...