Singapore legislation

Clause 15

of Goods and Services Tax (Amendment) Bill

Clause 15

Amendment of section 59

Section 59 of the principal Act is amended —

(a)

by inserting, immediately after the words “output tax” in subsection (1)(a), the words “or any tax that is accountable pursuant to regulations made under section 27A”; and

(b)

by inserting, immediately after the words “output tax” in subsection (2)(a), the words “or any tax that is accountable pursuant to regulations made under section 27A”.

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