Singapore Government
Singapore Budget 1997
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Budget 1997
   

 

 
 
Budget Speech 1997
 
Part I: Economic Performance In 1996
   
  Outlook For 1997
   
  A New Operating Environment
 

Singapore Airlines

Singapore Telecom

 

Manufacturing

   
  Meeting The Challenge As A Nation
   
  Conclusion
   
Part II: The FY97 Budget
   
  Expenditure Policy
 

Singapore Allowance

   
  The FY97 Expenditure Estimates
 

Operating Expenditure

 

Development Outlays

   
  Management And Control Of Government Expenditure
   
Part III: Revenue And Tax Changes
   
  Tax Changes For Companies
 

Financial Services Sector

 

Tax Incentive for ACU Activities

 

Tax Incentive for the Fund Management Industry

 

Tax Exemption for Managing IPOs of Foreign Currency Shares

 

Tax Exemption for Trading in Foreign Currency Shares

 

Extension of Tax Exemption Scheme for Syndicated Offshore Credit and Underwriting Facilities

 

Tax Incentive for Credit Rating Agencies

 

Tax Deduction for General Provisions Made by Banks and Merchant Banks

 

Overseas Enterprise Incentive

 
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Onward Payment of Tax Exempt Dividends Out of Qualifying Income

 

Tax Incentives for Satellite Operations

 

Industrial Building Allowances for Logistics Operators

 

ISICOM

   
  Tax Changes For Individuals
 

Income Tax Rebate

Income Tax Relief for Dependants

 

Rebates on HDB Service and Conservancy and Rental Charges

 

Rebates for Revisions in Utilities Rates

 

CPF Medisave Top-Up Scheme

 

Pre-Medisave Top-Up Scheme

 

Voluntary Contributions to CPF

   
  Other Tax Changes
 

Concessionary Tax Rate for Residential Properties Undergoing Construction

   
  Conclusion
   
 
   
     
 
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