Singapore legislation

Clause 12

of Goods and Services Tax (Amendment) Bill

Clause 12

Amendment of section 78

Section 78 of the principal Act is amended —

(a)

by deleting the words “or penalty” in the fourth and fifth lines of subsection (1); and

(b)

by inserting, immediately after subsection (6), the following subsection:“(7) For the purposes of this section, tax includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.”.

Read in full context — Goods and Services Tax (Amendment) Bill →