Singapore legislation
Clause 9
Clause 9
Assessment for the purposes of the film-hire duty
(1)
The film-hire duty payable by any renter shall be assessed on sixty per cent of the gross receipts derived or deemed, in accordance with the provisions of this Act, to have been derived by him from renting films.
(2)
Film-hire duty shall be levied in respect of films, other than locally-made films, at the rate of one-quarter of sixty per cent of such gross receipts.