Distinguish the arrangement
The source covers employer facilities such as gyms, sports venues, chalets and barbecue pits, and extends the concession to specified third-party facilities under corporate membership. Country-club access is excluded from that extension even if similar amenities exist. Reimbursing a staff member’s chalet rental is taxable. Corporate passes to Singapore attractions are listed as non-taxable, including the permitted family or friend use described in the source.
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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