Interpretation of Tax Statutes: Recent Cases and Updates (Live Webinar)


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Date:
20 August 2020, Thursday

Time:
09.00AM - 12.30PM
Venue:
Online Classroom in or outside of Singapore

Details/ Promotion:
Please click here for more details and here for the registration form.
Accredited tax professionals enjoy members' rate!
Contact:
Please refer to organiser’s webpage here.
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Programme Synopsis

As a professional who comes into contact with the tax statutes from time to time, you often have to grapple with the interpretation of the statutory provisions. Statutory interpretation is however a technical subject and is governed by various principles and maxims. 

To have an appreciation of the subject of statutory interpretation, you will need to understand the principles and maxims governing the subject. This seminar intends to provide you with the necessary tools to approach the subject. This will be useful for accountants and tax practitioners in their work.

Programme Outline

  • Structure of a Tax Statute
  • Definitions: “Means” and “Includes”; Deeming Provisions
  • Literal Rule, Golden Rule and Mischief Rule
  • Purposive Interpretation: section 9A of the Interpretation Act
  • Maxims: Ejusdem Generis, Noscitur a sociis, Expressio Unius est Exclusio Alterius
  • Recent Cases and Examples 

About the Presenter(s)/ Trainer(s)


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Mr Leung Yew Kwong
Principal Tax Consultant
KPMG in Singapore
Accredited Tax Advisor (Income Tax)


Yew Kwong is presently a principal tax advisor in a Big 4 accounting firm in Singapore. He was until March 2012, a tax lawyer at WongPartnership LLP and was previously with the Inland Revenue Authority of Singapore (IRAS) and its predecessor, the Inland Revenue Department, for 28 years from 1975 to 2004.

At the IRAS, he last held the posts of Chief Legal Officer and Chief Valuer concurrently where he dealt with all the taxes administered by IRAS, namely income tax, GST, stamp duty, property tax and estate duty.

Yew Kwong has also authored and co-authored a number of books, the latest being “Real Estate and Taxation in Singapore” (September 2022, World Scientific Publishing Co Pte Ltd).









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