Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 21

Section 21 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 subsection (3)(v);

(b)

by deleting the full-stop at the end of paragraph (w) of subsection (3) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(x)the supply (including the letting or hire) of qualifying aircraft parts that are certified as airworthy by —

(i)

in relation to an aircraft that is not a military aircraft, a person certificated by a national civil aviation authority; and

(ii)

in relation to a military aircraft, the government owning that aircraft.”;

(c)

by deleting the definition of “aircraft” in subsection (4)(a) and substituting the following definition:“ “aircraft” means —

(i)

any aircraft which is not used or intended to be used for recreation or pleasure; or

(ii)

any aircraft used or intended to be used for recreation or pleasure if it is wholly used or intended to be wholly used for travel —

(A)

from a place outside Singapore to another place outside Singapore;

(B)

from a place in Singapore to a place outside Singapore; or

(C)

from a place outside Singapore to a place in Singapore;”; and

(d)

by inserting, immediately after the definition of “co-location” in subsection (4)(a), the following definition:“ “qualifying aircraft parts” means such parts and equipment as are designed and built for exclusive use on an aircraft;”.

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