Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules

Income Tax Act

(CHAPTER 134, Sections 7 and 19A(6)(f), (g) and (h))

Income Tax (Low-decibel Machine, Equipment
or System and Effective Noise Control Device
or Engineering Noise Control Measure) Rules

R 12

G.N. No. S 265/1999

REVISED EDITION 2001

(31st January 2001)

[1st January 1998]

Citation

1.  These Rules may be cited as the Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules.

Qualifying criteria

2.  Any machine, equipment or system installed, or any device or measure installed for any machine, equipment, system or process, for the purposes of preventing, controlling or reducing noise exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a low-decibel machine, equipment or system, or an effective noise control device or engineering noise control measure, for the purposes of section 19A(1F) of the Act.

THE SCHEDULE

Category of machine, equipment, system, device or measure	Qualifying Criteria
1. Concrete crusher or splitter	Where the machine, equipment or system is an intrinsic or inherent part of the operation of any machine, equipment or system, the operator’s noise exposure must be 82 dB(A) or below.
2. Plastic granulator or crusher
3. Automatic sawing machine
4. Metal press or stamping machine
5. Machine with active noise control feature
6. Any other machine, equipment or system
7. Acoustic enclosure for machine, equipment or process	Where the noise control device is a distinct entity or accessory and not an intrinsic part of the operation of any machine, equipment or system and where it is installed — (a) on a new machine, equipment or system, the operator’s noise exposure must be 82 dB(A) or below; or (b) on an existing machine, equipment or system, the operator’s noise exposure must be reduced from above 85 dB(A) to 82 dB(A) or below.
8. Acoustic silencer or muffler
9. Vibration absorption, isolation or damping device
10. Active noise control device
11. Detachable personnel acoustic enclosure	The engineering noise control measure for any existing machine, equipment or process must reduce the operator’s noise exposure from above 85 dB(A) to 82 dB(A) or below.
12. Acoustic barrier or shield
13. Acoustic absorption measure to reduce noise reverberation
14. Modification to machines, equipment or processes to minimise noise emission

[G.N. No. S 265/99]

LEGISLATIVE HISTORY

Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules

 

This Legislative History is provided for the convenience of users of the Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules. It is not part of these Rules.
1.	G. N. No. S 265/1999—Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules 1999
	Date of commencement	:	1 January 1998
2.	2001 Revised Edition—Income Tax (Low-decibel Machine, Equipment Or System and Effective Noise Control Device Or Engineering Noise Control Measure) Rules
	Date of operation	:	31 January 2001