This article examines the tax status of partnerships under the Singapore Income Tax Act. The author considers the common law and statutory rules respecting the formation of partnerships, with particular reference to the use of a partnership as an income-splitting device. Calculation of income at the partnership level and the rules for taxing income in the hands of the individual partners are also considered. The tax advantages of the partnership form are reviewed. _x000D_ The administrative mechanism for collecting taxes from partners is also examined, with particular reference to the position where some partners default on their tax obligations respecting partnership income. The position of non-resident partners of a Singapore partnership is also considered.

This article interrogates the nature and workings of relational constitutionalism in the multi-religious secular polity of Singapore, focusing on the project of maintaining 'religious harmony'. While managing inter-group conflict within rifted polities is a global problem, Singapore may have evolved some unique or unusual approaches in this project. Relational constitutionalism as a method of managing religious harmony brings with it a broader vocabulary of purpose beyond rights in speaking of duties, trust, solidarity, a conciliatory rehabilitative ethos, in service of sustainable relationships. This involves the executive prescribing values through non-binding soft constitutional norms, against the constitutional framework. With a view to pluralising the idea of constitutionalism, the article examines the norms, actors and processes deployed to resolve various 'disharmony crises'. It argues that a public ritual aimed at pacification and promoting solidarity has evolved, and reflects on how constitutions as 'living institutions' manage divided societies.

When divorce terminates a marriage, the children of the marriage lose a fundamental cornerstone to their world of happiness and security. The law recognizes the welfare of such children to be of paramount importance. The court makes custody orders which it considers to be the best for the children under the circumstances. It is proposed that the law should move towards instilling in parents a greater sense of responsibility for their children by embracing the concept that parenthood is for life and that parenthood entails heavy responsibilities. Today, England has replaced the concept of custody orders with parental responsibility. As a consequence of the English Children Act, both parents with parental responsibility continue to be involved in the child's life regardless of the breakdown of the marital relationship. This article discusses recent cases on custody orders as well as the direction Singapore should take with respect to custody orders and parenting responsibilities.