Singapore legislation

Section 35

of Goods and Services Tax Act 1993

Section 35

Betting, sweepstakes, lotteries and gaming

Amended by7/2011

(1)

The Minister may by regulations make provisions for modifying the provisions of this Act in their application to transactions involving betting, sweepstakes, lotteries, fruit machines or gaming and persons ordinarily engaged in such transactions as may be specified in the regulations, subject to such conditions as may be so specified.

(2)

Any regulations made under this section may make different provisions with respect to different transactions or different circumstances.

(3)

In this section, “lotteries” and “fruit machines” have the meanings given by the Private Lotteries Act 2011.

Amended by7/2011