Singapore legislation

Clause 16

of Goods and Services Tax (Amendment) Bill

Clause 16

Amendment of section 60

Section 60 of the principal Act is amended by inserting, immediately after subsection (1), the following subsection:“(1A) Subsection (1) shall apply separately to —

(a)

the output tax of a taxable person after deduction of input tax allowable under section 20; and

(b)

tax accountable by a taxable person pursuant to regulations made under section 27A.”.

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