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 —

(a)

by deleting the definition of “authentication code” and substituting the following definitions:“ “account with the electronic service”, in relation to any person, means a computer account within the electronic service which is assigned by the Comptroller to that person for the storage and retrieval of electronic records relating to that person;“authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to and use of the electronic service by that person;”;

(b)

by deleting the definition of “database report”;

(c)

by deleting the definition of “electronic notice” and substituting the following definitions:“ “electronic record” has the same meaning as in the Electronic Transactions Act (Cap. 88);“electronic service” means the electronic service provided by the Comptroller under section 42(1);”; and

(d)

by deleting the definition of “registered user”.

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