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Singapore legislation

Section 3A

of Goods and Services Tax Act 1993

Section 3A

Meaning of partnership and partner

Amended by37/2008 wef 04/05/2009

For the purposes of this Act, except as otherwise provided —

(a)

references to partnerships include references to limited partnerships; and

(b)

references to partners of a partnership include references to partners of a limited partnership.

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Section 3A — Goods and Services Tax Act 1993 | laws.sg