Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 21

Section 21(3) of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended —

(a)

by deleting the word “or” at the end of paragraph (p); and

(b)

by deleting the full-stop at the end of paragraph (q) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(r)services supplied by a trustee, where the services and the trustee supplying such services satisfy such conditions as may be prescribed.”.

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