Singapore legislation
Clause 2
Clause 2
Amendment of section 2
Section 2(1) of the Property Tax Act (referred to in this Act as the principal Act) is amended —
by inserting, immediately before the definition of “annual value”, the following definition:“ “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;”;
by inserting, immediately after the definition of “annual value”, the following definition:“ “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;”; and
by inserting, immediately after the definition of “dwelling-house”, 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 56A(1);”.