On 3 October 2016, the Singapore Ministry of Finance (MOF) published the summary of responses to the public consultation on the Draft Income Tax (Amendment No. 3) Bill 2016, which includes both Budget 2016 changes and non-Budget changes ({News-2016-07-11/P/3- previous coverage}). According to the MOF release, most of the feedback received focused on the following tax changes:

• Introduction of t…