Singapore legislation
Section 10
Section 10
Calculation of gross receipts for assessment
(1)
For the purposes of this Act, in calculating the gross receipts derived or deemed to have been derived from the renting of films, there shall be included —
gross receipts from trailers;
receipts from the sale or hire of accessories, advertising materials or other things used in connection with the distribution or exhibition of films if those receipts in the aggregate exceed 10% of the gross receipts derived or deemed to have been derived from the renting of films or exceed an amount of $50, whichever is the lesser; and
house expenses which exceed 25% of the receipts from the charge for admission exclusive of entertainments duty leviable under the Entertainments Duty Act (Cap. 94).
(2)
For the purposes of this Act, every renter who is also an exhibitor shall, in respect of films acquired by him otherwise than through the agency of a registered renter, in his accounts allocate to each film a reasonable rental therefor, for every period in which the film is exhibited by him.
(3)
The total amount allocated under subsection (2) in respect of those films in any period, in addition to any amounts received by him from the business of renting films to other exhibitors, shall be deemed to be the gross receipts derived by him in that period from the business of renting films.
(4)
For the purposes of this section, “house expenses”, in relation to any cinema, theatre or other place where films are exhibited, means expenses of all kinds incurred in connection with the exhibition of films and which are approved as such by the Director-General.
(5)
For the purposes of subsection (1), in calculating the “gross receipts”, “receipts” and “house expenses”, as the case may be, there shall be excluded therefrom the amount of any goods and services tax.