Singapore
Changi Airport Group (Singapore) Pte Ltd v Comptroller of Income Tax [2024] SGHC 281
The runways, taxiways, and aprons (RTA) of an airport are classified as 'structures' rather than 'plant' for the purposes of capital allowances under s 19A of the Income Tax Act, as they constitute the premise on which the trade occurs rather than an apparatus used for the trade.
