Clause 2

In this Act, unless the context otherwise requires —

“authorised person” means any person acting under the authority of the Comptroller;

“Board” means the Goods and Services Tax Board of Review established under section 48;

“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;

“customs duty” means customs duty imposed on goods imported into Singapore under the Customs Act [Cap. 70];

“document” has the same meaning as in the Evidence Act [Cap. 97];

“excise duty” has the same meaning as in the Customs Act;

“import” has the same meaning as in the Customs Act;

“invoice” includes any document similar to an invoice;

“input tax” has the meaning given to it by section 19;

“money” includes currencies other than Singapore currency but does not include a collector’s piece, investment article or item of numismatic interest;

“open market value”, in relation to a supply of goods or services, has the meaning given to it by section 17(5) and in relation to imported goods has the meaning given to it by section 18(3);

“output tax” has the meaning given to it by section 19;

“prescribed accounting periods” means such accounting periods as may be prescribed by regulations made under section 19;

“quarter” means a period of 3 months ending at the end of March, June, September or December;

“supply” has the meaning given to it by section 10;

“tax” means goods and services tax;

“tax invoice” means such an invoice as is required under section 39;

“taxable person” has the meaning given to it by section 8(2);

“taxable supply” has the meaning given to it by section 8(2).

The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined in accordance with section 15.