Clause 2

by inserting, immediately before the definition of “authorised person”, the following definition:“ “authentication code” means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in section 42 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user;”;

by inserting, immediately after the definition of “customs duty”, the following definition:“ “database report” means any automatic log, journal or other report which is automatically generated by the computer service referred to in section 42 for the purposes of recording the details of a transaction relating to an electronic notice including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice;”;

by inserting, immediately after the definition of “document”, the following definition:“ “electronic notice” has the meaning assigned to it in section 42(1);”;

by deleting the words “other than Singapore currency” in the definition of “ “money” and “currency” ” and substituting the words “whether of Singapore or any other country”;

by inserting, immediately after the definition of “quarter”, the following definition:“ “registered user” means a person who has been registered with and authorised by the Comptroller to gain access to and use the computer service referred to in section 42;”; and

by deleting the words “section 8(2)” in the definition of “taxable supply” and substituting the words “section 8(2A)”.