§ 81 — Appeals to General Division of High Court

81.—(1) Except as provided in this section, the decision of the Board is final.[40/2019]

(2) In any case in which the amount of tax payable, tax to be refunded as a result of the operation of section 46 or notional tax benefit, as determined by the Board (excluding the amount of any costs awarded) exceeds $200, the appellant or the Comptroller may appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact.[40/2019]

(3) The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court.[40/2019]

(4) The General Division of the High Court is to hear and determine any such appeal and may confirm, reduce, increase or annul the assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined by the Board and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit.[40/2019]

(5) There is to be such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.[40/2019]

(6) [Deleted by Act 2 of 2012]

(7) In this section, “notional tax benefit”, in relation to a year of assessment, means an amount ascertained in accordance with the formula

where A1

is the amount of unabsorbed losses as at the end of the basis period for the year of assessment claimed by a person;

A2

is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 claimed by the person for the year of assessment;

A3

is the amount of unabsorbed donations as at the end of the basis period for the year of assessment claimed by the person;

B1

is the amount of unabsorbed losses as at the end of the basis period for the year of assessment as determined by the Comptroller;

B2

is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 for the year of assessment as determined by the Comptroller;

B3

is the amount of unabsorbed donations as at the end of the basis period for the year of assessment as determined by the Comptroller; and

C

is —

(a)

in the case of an individual resident in Singapore, the highest rate of tax specified in Part A of the Second Schedule in respect of the year of assessment; and

(b)

in any other case, the rate of tax applicable to the person for the year of assessment as specified in section 43(1).

—(1) Except as provided in this section, the decision of the Board is final.[40/2019]

(2) In any case in which the amount of tax payable, tax to be refunded as a result of the operation of section 46 or notional tax benefit, as determined by the Board (excluding the amount of any costs awarded) exceeds $200, the appellant or the Comptroller may appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact.[40/2019]

(3) The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court.[40/2019]

(4) The General Division of the High Court is to hear and determine any such appeal and may confirm, reduce, increase or annul the assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined by the Board and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit.[40/2019]

(5) There is to be such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.[40/2019]

(6) [Deleted by Act 2 of 2012]

(7) In this section, “notional tax benefit”, in relation to a year of assessment, means an amount ascertained in accordance with the formula

where A1

is the amount of unabsorbed losses as at the end of the basis period for the year of assessment claimed by a person;

A2

is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 claimed by the person for the year of assessment;

A3

is the amount of unabsorbed donations as at the end of the basis period for the year of assessment claimed by the person;

B1

is the amount of unabsorbed losses as at the end of the basis period for the year of assessment as determined by the Comptroller;

B2

is the amount of unabsorbed allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D or 20 for the year of assessment as determined by the Comptroller;

B3

is the amount of unabsorbed donations as at the end of the basis period for the year of assessment as determined by the Comptroller; and

C

is —

(a)

in the case of an individual resident in Singapore, the highest rate of tax specified in Part A of the Second Schedule in respect of the year of assessment; and

(b)

in any other case, the rate of tax applicable to the person for the year of assessment as specified in section 43(1).