Partnership Act (Chapter 391): Primary legislation governing partnership formation and operation in Singapore, defining partners' rights, obligations, profit sharing rules, and liability frameworks
Companies Act (Chapter 50): Regulates corporate aspects including share issuance and shareholding matters, particularly relevant if the partnership is connected to a company structure
Income Tax Act (Chapter 134): Addresses tax implications of sweat equity contributions, partnership income treatment, and valuation methods for non-cash contributions
Employment Act (Chapter 91): Ensures sweat equity arrangements comply with employment laws and clarifies distinctions between partner and employee status
Securities and Futures Act (Chapter 289): Governs cases where partnership interests may be considered securities, particularly relevant for investment-related partnerships
Singapore Contract Law: Common law principles governing contract formation, consideration requirements, and terms enforcement
Personal Data Protection Act 2012: Regulates the handling and protection of partners' personal data and privacy considerations
Competition Act (Chapter 50B): Ensures partnership arrangements do not violate competition laws or create market distortions
ACRA Regulations: Accounting and Corporate Regulatory Authority guidelines for business entities and partnerships in Singapore
MAS Guidelines: Monetary Authority of Singapore regulations that may apply to certain types of partnerships, especially in financial services
