Course Title: Singapore Taxation

Part A: Course Overview

Course Title: Singapore Taxation

Credit Points: 12


Course Code




Learning Mode

Teaching Period(s)


Singapore Inst of Management


615H Accounting


Offsh 3 09


Singapore Inst of Management


615H Accounting


Offsh 1 10,
Offsh 1 11,
Offsh3 12,
Offsh1 13,
Offsh3 14,
Offsh1 15,
Offsh3 15,
Offsh1 16,
Offsh3 16,
Offsh1 17,
Offsh3 17,
Offsh1 18,
Offsh3 18,
Offsh1 19,
Offsh3 19

Course Coordinator: Michael Curran

Course Coordinator Phone: 99255762

Course Coordinator Email:

Pre-requisite Courses and Assumed Knowledge and Capabilities

It is recommended you complete the course, LAW2446 Commercial Law prior to enrolling in Singapore Taxation. Successful completion of this course means that you should have a basic understanding of the Singapore legal system and the application of statutory law and common law. This knowledge is introduced in Commercial Law and further developed in Singapore Taxation.

A basic understanding of the process for problem-based learning is also required.
Students should be highly proficient in English comprehension and expression.
This course assumes that you have basic information technology skills

Course Description

This course has been designed to provide you with a theoretical and practical understanding of the Income Tax Act and fundamental principles of Singapore taxation that apply to various entities that include individuals, sole-proprietorships, partnerships, companies and trusts. The course will also provide you with an understanding of other tax legislation concerned with investment incentives. The course is designed to enable you to acquire an understanding of tax principles through the analysis of case law and through the interpretation of tax legislation. The emphasis is on the understanding of the rationale underlying the various tax legislations, appreciating the most efficient course of action with regard to tax management and planning and the use of taxation as an instrument of social and economic policy.

By undertaking this course you will further develop your legal skills in reading, understanding and applying complex and dynamic legislation, case materials and taxation rulings. This involves development of your ability to analyse legal problems and to express ideas in a precise manner.
These skills, together with the appropriate legal knowledge are essential for accountants and other business professionals. While aspects of legal knowledge are continually changing, the development of generic skills and will enable such business professionals to keep abreast of changes in the law and be in a position to provide appropriate advice.

This course emphasises presentation and research skills combined with formulation of arguments based on legal principle. In these respects, the course plays a vital role in professional development of accountants and other professionals such as financial planners.

Objectives/Learning Outcomes/Capability Development

This course provides you with an opportunity to develop or enhance generic capabilities. These include the ability to:

• analyse, reason logically and conceptualise issues
• identify, understand and interpret basic concepts
• apply relevant principles to factual circumstances
• undertake effective research
• collaborate and work in teams
• communicate analysis and reasoning in writing in a precise manner using appropriate legal terminology

Upon successful completion of Singapore Taxation you will be able to:

1. Understand and interpret relevant legal principles of taxation law
2. Apply principles of taxation law to hypothetical and practical legal situations
3. Read and comprehend taxation legislation and relevant taxation common law cases and principles 
4. Conduct effective legal research in taxation law
5. Critically analyse taxation problems and make judgements in the provision of sound, reasoned advice
6. Work effectively in a team to produce a group research paper and a group journal

Overview of Learning Activities

Key concepts, principles, legislation and cases and their application will be explained in lectures.

A number of online lecture notes will be provided to you.

Supervised problem-based tutorials will build your capacity to solve problems and to think critically and analytically

Tutorials will provide you with feedback in regard to your understanding and academic progress.

Active and constructive participation in tutorial activities is expected in addition to weekly reading, careful planning of assessment tasks and completion of prescribed discussion questions.

Overview of Learning Resources



(1) Income Tax Act   (latest edition); Students could note that this is also available free on the internet.

(2) Tan, How Teck, Oei, Jimmy, Singapore Master Tax Guide, CCH Asia Pte Ltd, latest edition;

(3) Sum Yee Loong, Singapore Tax Workbook, Wolters Kluwer, latest edition

Overview of Assessment

Assessment Task 1: 10%
Linked CLOs: 1,2,3,4,5,6

Assessment Task 2: 40%
Linked CLOs: 1,2,3,4,5,6

Assessment Task 3 - Final Examination: 50%
Linked CLOs: 1, 2, 3,4,5,6