Singapore legislation
Section 30
Section 30
Persons treated as a group
(1)
Subject to subsection (1A), where, under the provisions of any regulations made under subsection (3), any 2 or more persons are treated as members of a group and registered in the name of a representative member —
any supply of goods or services by a member of the group to another member of the group is disregarded;
any business carried on by a member of the group is treated as carried on by the representative member;
any other supply of goods or services by or to a member of the group is treated as a supply by or to the representative member; and
any tax paid or payable by a member of the group on the importation of any goods is treated as paid or payable by the representative member and the goods to be treated for the purposes of sections 26 and 45(6) and (6A) as imported by the representative member.
(1A)
Where a supply made by one member of the group to another member of the group is a supply of services that would, but for subsection (1)(a), give rise to a reverse charge supply under section 14(2), the supply —
is not disregarded; and
is treated as made to the representative member as the recipient mentioned in section 14.
(2)
All members of the group shall be liable jointly and severally for any tax due from the representative member.
(3)
Where the Comptroller, in accordance with regulations made by the Minister, approves an application for 2 or more persons to be treated as members of a group, then, with effect from the beginning of a prescribed accounting period they are so treated, and one of them shall be the representative member.
(4)
Despite subsection (1), any regulations made under subsection (3) may provide —
for the circumstances in which 2 or more persons are eligible to make an application to be treated as members of a group;
for the manner and time within which any application to be treated as members of a group is to be made;
for the Comptroller, if he or she thinks it necessary for the protection of the revenue, to refuse an application to be treated as members of a group;
for the Comptroller to impose such conditions as he or she may think fit including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule, a condition that no claim may be made for any credit for any input tax of the representative member (including any amount treated as such under this section);
for the Comptroller, if he or she thinks it necessary for the protection of the revenue, to reduce or disallow credit for any amount of input tax where that amount of input tax would otherwise have been attributable to exempt supplies if the application under subsection (3) had not been approved;
for the circumstances in which the Comptroller may terminate the registration of a group; and
for the application of the provisions of this section, with such exceptions, modifications and adaptations as may be prescribed, where a business, or part of a business, carried on by a taxable person is transferred to another taxable person who is treated as a member of a group under this section.