Singapore legislation

Clause 11

of Goods and Services Tax (Amendment) Bill

Clause 11

Amendment of Fourth Schedule

The Fourth Schedule to the principal Act is amended —

(a)

by deleting the words “or “Rural Centre and Settlement” ” in paragraph 2(a) of Part I;

(b)

by deleting sub‑paragraphs (b) and (c) of paragraph 2 of Part I and substituting the following sub‑paragraphs:“(b)any land where the supply is made by the Government or such public authority as may be approved by the Minister or such other person as the Minister may appoint, and the land —

(i)

is approved exclusively for residential or condominium development; and

(ii)

is vacant, or has any building on it that is required by the Government or the public authority to be demolished;

(c)

any land or part of any land with any building on the land or part, being a building which is used or to be used principally for residential purposes, but not if —

(i)

the land or part is supplied by the Government or such public authority as may be approved by the Minister or such other person as the Minister may appoint;

(ii)

the building on the land or part is required by the Government or the public authority to be demolished; and

(iii)

the land or part (with the building demolished) is not approved exclusively for residential or condominium development.”; and

(c)

by inserting, immediately after the definition of “non‑residential property” in paragraph 1 of Part III, the following definition:“ “public authority” means a body established or constituted by or under a public Act to perform or discharge a public function;”.