Singapore legislation

Clause 34

of Goods And Services Tax Bill

Clause 34

Betting, sweepstakes, lotteries and gaming

(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)

For the purposes of this section, “lotteries” and “fruit machines” shall have the same meanings as in the Private Lotteries Act [Cap. 250].

Clause 34 — Goods And Services Tax Bill | laws.sg