Singapore legislation

Section 11

of Entertainments Duty Act

Section 11

Duty on subscription and season tickets

(1)

Where the payment for admission to an entertainment is made by means of a lump sum paid —

(a)

as a subscription or contribution to any club, association or society;

(b)

for a season ticket; or

(c)

for the right of admission to a series of entertainments or to any entertainment during a certain period of time,the entertainments duty shall be paid on the amount of the lump sum.

(2)

If the Comptroller is of the opinion that the payment of a lump sum or of any payment for a ticket includes other privileges, rights or purposes besides the admission to an entertainment, the duty shall be charged on such amount as appears to the Comptroller to represent the right of admission to entertainments in respect of which entertainments duty is payable.

(3)

Any person who is dissatisfied with the decision of the Comptroller under subsection (2) may appeal to the Minister whose decision shall be final.

Read in full context — Entertainments Duty Act →