| Taxation Conditions | The ETF on 22 October 2020 was approved under the Enhanced-Tier Fund Tax Incentive Scheme (hereinafter referred to as an "Enhanced-Tier Fund" ) by the Monetary Authority of Singapore under Section 13X of the Income Tax Act, Chapter 134 of Singapore. The effective date of the ETF as an Enhanced-Tier Fund was as of 18 September 2020.
The tax exemption status will be for the life of the ETF, provided the ETF continues to meet all conditions and terms under the Enhanced-Tier Fund Tax Incentive Scheme. |