7. There shall be exempted from the payment of payroll tax the following:(a)
the Government;
(b)
any accredited foreign government;
(c)
any local authority constituted under any written law for the time being in force;
(d)
subject to such conditions, and whether wholly or to such extent, as may be specified, such public bodies or class of employers as the Minister may from time to time by notification in the Gazette exempt.
The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.