Singapore legislation

Clause 70

of Casino Control (Amendment) Bill

Clause 70

Amendment of section 146C

Section 146C of the principal Act is amended —

(a)

by deleting subsection (1) and substituting the following subsection:“(1) If any casino operator has made an error in a return of its gross gaming revenue for any accounting period, the casino operator may apply to the Comptroller within a period of 5 years from the date the return was made, by notice in writing, to review and revise any assessment of casino tax made in respect of that period for which the return was made.”;

(b)

by deleting the words “notice for revision of a return under subsection (1) or a notice of objection under subsection (2) by” in subsection (4) and substituting the words “notice under subsection (1) or (2) from”;

(c)

by deleting the words “notice for revision of a return under subsection (1) or a notice of objection to an assessment under subsection (2)” in subsection (5) and substituting the words “notice under subsection (1) or (2)”; and

(d)

by deleting the words “return or” wherever they appear in subsection (5)(a) and (b).