Companies Act (Chapter 50): Primary legislation governing share allotments in Singapore. Key sections include: Section 63 (Power to allot and issue shares), Section 64 (Issue of shares at premium), Section 64A (Issue of shares at discount), Section 161 (Directors' power to allot and issue shares), Section 162 (Limitation on offering shares for subscription)

Securities and Futures Act (Chapter 289): Regulatory framework for securities offerings and trading. Particularly relevant for public companies or when share issuance could be considered a securities offering

Company Constitution: Company's governing document that specifies authorized share capital, share issuance procedures, pre-emptive rights, and share class rights

SGX Listing Rules: Regulatory requirements for companies listed on the Singapore Exchange, governing share issuance and disclosure requirements

MAS Guidelines: Monetary Authority of Singapore guidelines applicable to share allotments, particularly relevant for companies in regulated industries

ACRA Filing Requirements: mandatory filing requirements with the Accounting and Corporate Regulatory Authority, including Form AR1 for return of allotment, which must be lodged within 14 days from allotment