1.1  CIVIL AVIATION LEGISLATION

1.2  OTHER RELEVANT LEGISLATION

1.3  INTERNATIONAL CONVENTIONS AND PROTOCOLS

2.1  Petroleum exemptions and income tax

1. a) Petroleum for aircraft is granted Goods and Services Tax (GST) relief under item 11 of the Schedule to the GST (Imports Relief) Order (O 3).
2. b) The matter of income tax on air transport is contained within Section 12(2) and 12(2A) of the Income Tax Act 1947.

(2) Where a non-resident person carries on:

1. the business of shipowner or charterer, or

1. the business of air transport,

and any ship or aircraft owned or chartered by the non-resident person calls at a port, an aerodrome or an airport in Singapore, the non-resident person's full profits arising from the carriage of passengers, mail, livestock or goods shipped, or loaded into an aircraft, in Singapore are deemed to accrue in Singapore.

(2A) Subsection 2 shall not apply to passengers, mail, livestock or goods which are brought to Singapore solely for transhipment, or for transfer from one aircraft to another or from an aircraft to a ship or from a ship to an aircraft.

2.2  Capital gains tax, or income on wealth, etc.

There is no capital gains tax, or income on wealth, etc., which are chargeable on the sale or use of international air transport.