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Machinery and plant : Section 19/19A of the Income Tax Act IRAS e-Tax Guide 2 Published by Inland Revenue Authority of Singapore Published on 1st July 2009 Updated on 20 April 2011 - Inserted information to clarify when a dormitory can be treated as plant at Item 3 of Annex C. © Inland Revenue Authority of Singapore No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature. 3 E-TAX GUIDE MACHINERY AND PLANT UNDER SECTION 19/19A OF THE INCOME TAX ACT 1 INTRODUCTION 1.1 This Guide provides guidance on what constitutes plant for the purposes of claiming capital allowances under section 19 or 19A of the Singapore Income Tax Act (ITA). It is intended to provide greater clarity and ce...