Singapore legislation

Section 2

of Singapore Tourism (Cess Collection) Act 1972

Section 2

Interpretation

Amended by28/2018

In this Act, unless the context otherwise requires —“Board” means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act 1963 and includes any agent duly appointed by the Board to act on its behalf;“Chief Executive” means the Chief Executive of the Board and includes any acting Chief Executive of the Board;“Fund” means the Tourism Fund established under section 17 of the Singapore Tourism Board Act 1963;“product” means any one or more of the following: (a)any travel product within the meaning of the Travel Agents Act 1975;

(b)

any goods (including any food or beverage intended for human consumption);“record” means any record of information however recorded, and includes —

(a)

anything on which there is writing or Braille;

(b)

a map, plan, chart, graph, picture or photograph;

(c)

anything from which images, sounds or writing can be reproduced; and

(d)

anything on which information has been stored or recorded;“service” means any service relating to any one or more of the following:

(a)

arts or entertainment;

(b)

leisure, recreation or sports;

(c)

personal care, wellness or assistance;

(d)

transport, other than transport by use of a regular route service within the meaning of the Bus Services Industry Act 2015 or a train service within the meaning of the Public Transport Council Act 1987;

(e)

business meetings, incentive travel, conferences, conventions and exhibitions (commonly known as MICE);“taxable transaction connected with a tourism event” has the meaning given by section 5(2);“tourism event” means any event or series of related activities taking place in Singapore —

(a)

that promotes Singapore as a travel or tourist destination; or

(b)

that is intended wholly or partly for the benefit of, or for the purpose of attracting, visitors to Singapore;“tourism event establishment” means a person prescribed in an order made under section 5;“tourism event premises” means any premises used or to be used for the conduct of a tourism event by the organiser of that event;“transaction” means any arrangement made by a person in the course of carrying on a business in Singapore —

(a)

for the provision, or to facilitate the provision, of the use of any tourism event premises, accommodation, products or services, to another person; or

(b)

where the use of any tourism event premises, accommodation, products or services in contemplation of which an arrangement in paragraph (a) was made does not take place,whether or not —

(c)

the other person is in Singapore;

(d)

the arrangement is at the request of the other person; or

(e)

any consideration is given for the arrangement.

Definition

“Board” means the Singapore Tourism Board established under section 3 of the Singapore Tourism Board Act 1963 and includes any agent duly appointed by the Board to act on its behalf;

Definition

“Chief Executive” means the Chief Executive of the Board and includes any acting Chief Executive of the Board;

Definition

“Fund” means the Tourism Fund established under section 17 of the Singapore Tourism Board Act 1963;

Definition

“product” means any one or more of the following: (a)any travel product within the meaning of the Travel Agents Act 1975;

(b)

any goods (including any food or beverage intended for human consumption);

Definition

“record” means any record of information however recorded, and includes —

(a)

anything on which there is writing or Braille;

(b)

a map, plan, chart, graph, picture or photograph;

(c)

anything from which images, sounds or writing can be reproduced; and

(d)

anything on which information has been stored or recorded;

Definition

“service” means any service relating to any one or more of the following:

(a)

arts or entertainment;

(b)

leisure, recreation or sports;

(c)

personal care, wellness or assistance;

(d)

(e)

business meetings, incentive travel, conferences, conventions and exhibitions (commonly known as MICE);

Definition

“taxable transaction connected with a tourism event” has the meaning given by section 5(2);

Definition

“tourism event” means any event or series of related activities taking place in Singapore —

(a)

that promotes Singapore as a travel or tourist destination; or

(b)

that is intended wholly or partly for the benefit of, or for the purpose of attracting, visitors to Singapore;

Definition

“tourism event establishment” means a person prescribed in an order made under section 5;

Definition

“tourism event premises” means any premises used or to be used for the conduct of a tourism event by the organiser of that event;

Definition

“transaction” means any arrangement made by a person in the course of carrying on a business in Singapore —

(a)

for the provision, or to facilitate the provision, of the use of any tourism event premises, accommodation, products or services, to another person; or

(b)

where the use of any tourism event premises, accommodation, products or services in contemplation of which an arrangement in paragraph (a) was made does not take place,whether or not —

(c)

the other person is in Singapore;

(d)

the arrangement is at the request of the other person; or

(e)

any consideration is given for the arrangement.

Amended by28/2018

Read in full context — Singapore Tourism (Cess Collection) Act 1972 →