Singapore legislation

Clause 8

of Goods and Services Tax (Amendment) Bill

Clause 8

Amendment of section 50

Section 50 of the principal Act is amended —

(a)

by deleting subsections (4) and (4A) and substituting the following subsections:“(4) The Minister may appoint from amongst the members of the Board —

(a)

a Chairman of the Board; and

(b)

such number of Deputy Chairmen of the Board as the Minister thinks fit.(4A) No person may be appointed as Chairman of the Board or Deputy Chairman of the Board unless he is either qualified to be a District Judge or is a public accountant within the meaning of the Accountants Act 2004 (Act 4 of 2004).(4B) Meetings of the Board shall be presided by —

(a)

the Chairman of the Board;

(b)

in the absence of the Chairman of the Board —

(i)

where there is only one Deputy Chairman of the Board present, the Deputy Chairman; and

(ii)

where there is more than one Deputy Chairman of the Board present, such Deputy Chairman as may be chosen by the Deputy Chairmen present; and

(c)

where neither the Chairman of the Board nor any Deputy Chairman of the Board is present, such member of the Board as may be chosen by the members present.”;

(b)

by deleting subsection (6) and substituting the following subsections:“(6) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members of the Board, at least one of whom shall be the Chairman of the Board or a Deputy Chairman of the Board.(6A) Any act, finding or decision of any such committee shall be deemed to be the act, finding or decision of the Board.”;

(c)

by deleting the words “the Minister, or by any officer authorised in that behalf by the Minister,” in subsection (7) and substituting the words “the Chairman of the Board”; and

(d)

by deleting subsection (8) and substituting the following subsections:“(8) All matters coming before the Board or a committee of the Board at any sitting thereof shall be decided by a majority of votes of the members of the Board present and, in the event of an equality of votes, the Chairman of the Board, the Deputy Chairman of the Board or such other member as may be presiding, as the case may be, shall have a second or casting vote.(8A) Meetings of a committee shall be presided by —

(a)

where the Chairman of the Board is a member of the committee, the Chairman; and

(b)

where the Chairman of the Board is not a member of the committee and —

(i)

there is only one Deputy Chairman of the Board on the committee, the Deputy Chairman; or

(ii)

there is more than one Deputy Chairman of the Board on the committee, such Deputy Chairman as the Chairman may determine.(8B) Where the Chairman of the Board or any Deputy Chairman of the Board, as the case may be, is absent from any meeting of a committee at which he ought under subsection (8A) to be presiding, the meeting shall be presided by —

(a)

where there is only one Deputy Chairman who is a member of the committee present, the Deputy Chairman;

(b)

where there is more than one Deputy Chairman who is a member of the committee present, such Deputy Chairman as may be chosen by the Deputy Chairmen present; and

(c)

where there is no Deputy Chairman who is a member of the committee present, such member of the Board as may be chosen by the members present.”.

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