Classify the journey
Business flights for client meetings, conferences or training are not taxable. Flights for an employee and family to begin Singapore employment or leave when it ends are also not taxable under the stated treatment. A flight on renewal with the same employer follows home-leave treatment. From YA 2018, home-leave passages for employees and family are fully taxable; cash paid instead is taxable as well.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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