Singapore legislation

Section 3

of Payroll Tax Act 1965

Section 3

Forms

(1)

The Minister may approve forms to be used in respect of any scheduled matter.

(2)

A form applicable to any one or more of the laws relating to any scheduled matter and approved in pursuance of subsection (1) shall be deemed to be a form prescribed under and for the purpose of any of those laws with regard to which the form is applicable; and, in case of any conflict between any form so approved and any form prescribed under such law or laws, the former shall prevail.

(3)

Any form purporting to have been approved by the Minister under subsection (1) shall, until the contrary is proved, be deemed to have been so approved.