Singapore legislation

Clause 1

of Goods and Services Tax (Amendment) Bill

Clause 1

Short title and commencement

This Act may be cited as the Goods and Services Tax (Amendment) Act 2012 and shall, with the exception of sections 5(a) and (d) and 9, come into operation on 1st October 2012.(2) Sections 5(a) and (d) and 9 shall be deemed to have come into operation on 1st January 2012.

(1)

This Act may be cited as the Goods and Services Tax (Amendment) Act 2012 and shall, with the exception of sections 5(a) and (d) and 9, come into operation on 1st October 2012.

(2)

Sections 5(a) and (d) and 9 shall be deemed to have come into operation on 1st January 2012.

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