Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 2

Section 2(1) of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended by inserting, immediately after the definition of “computer”, the following definition:“ “computer output” has the same meaning as in the Computer Misuse Act;”.

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