Singapore legislation

Section 10A

of Goods and Services Tax Act 1993

Section 10A

Making of supply: bare trustees

Amended by31/2014

For the purposes of this Act, any supply made by a bare trustee relating to any goods, intellectual property rights or licence to use any intellectual property rights held by the bare trustee, is treated as a supply made by the persons or person for whose business the bare trustee holds the goods, rights or licence.

Read in full context — Goods and Services Tax Act 1993 →