If you qualify for the NOR scheme, you may enjoy the benefit of time apportionment of employment income and tax exemption on contributions made by the employer to an overseas pension fund for five consecutive years, subject to qualifying conditions.
The NOR scheme will cease after YA 2020. As such, the last NOR status granted will run / be valid from YA 2020 to YA 2024. Individuals who have qualified for the NOR status will continue to enjoy NOR tax concessions until their NOR status expires, if they continue to meet the conditions of the concessions.