1. Excursion Bus purchases made between YA 2020 and YA 2021 are eligible for an Accelerated Capital Allowance (ACA) on capital expenses incurred by licensed tour operators.
2. The ACA given by the Income Tax (Accelerated Capital Allowance) (Excursion Bus) Rules 2021 can be claimed within two years, with an initial allowance of 20% and an annual allowance of 40%.
3. It was declared in Budget 2022 that the accelerated capital allowance claims on capital expenditure incurred for the purchase of excursion buses would be extended to the YA 2024.
4. On 11 January 2022, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) of, and paragraphs 10 and 15 of Schedule 3 to, the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Accelerated Capital Allowance)(Excursion Bus) (Amendment) Rules 2022 [P.U. (A) 9] to legislate such extension.
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1. 在2020及2021年的评估年度购买的游览巴士 (Excursion Bus)，持旅游运营执照业者 [licensed tour operators] 所产生的资本支出，享有资本津贴加速 (Accelerated Capital Allowance, ACA) 的资格。
2. 2021年所得税(资本津贴加速)(游览巴士) 细则给予的资本津贴加速，分别为20%的初始津贴 [Initial Allowance] 以及40%的年度津贴 [Annual Allowance] ，业者可以在两年内完全抵扣相关游览巴士的资本支出。
3. 政府在2022年预算案中宣布，为购买游览巴士而产生的资本支出的加速资本津贴税务优惠，将延长到2024年的评估年度。
4. 作为立法，2022 年 1 月 11 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段与附表3第10和15段所赋予的权力，在宪报上颁布了 2022年所得税(加速资本津贴)(游览巴士) 细则 [P.U. (A) 9]。
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