Singapore legislation

Clause 2

of Singapore Tourism (Cess Collection) (Amendment) Bill

Clause 2

Amendment of section 2

Section 2 of the Singapore Tourism (Cess Collection) Act (called in this Act the principal Act) is amended by deleting the definitions of “licensed premises” and “liquor licence”, “proprietor”, “tourist food establishment”, “tourist hotel” and “tourist public house” and substituting the following definitions:“ “product” means any one or more of the following: (a)any travel product within the meaning of the Travel Agents Act (Cap. 334);

(b)

any goods (including any food or beverage intended for human consumption);“record” means any record of information however recorded, and includes —

(a)

anything on which there is writing or Braille; (b)a map, plan, chart, graph, picture or photograph;

(c)

anything from which images, sounds or writing can be reproduced; and

(d)

anything on which information has been stored or recorded; “service” means any service relating to any one or more of the following: (a)arts or entertainment;

(b)

leisure, recreation or sports;

(c)

personal care, wellness or assistance;

(d)

transport, other than transport by use of a regular route service within the meaning of the Bus Services Industry Act 2015 (Act 30 of 2015) or a train service within the meaning of the Public Transport Council Act (Cap. 259B);

(e)

business meetings, incentive travel, conferences, conventions and exhibitions (commonly known as MICE);“taxable transaction connected with a tourism event” has the meaning given by section 5(2);“tourism event” means any event or series of related activities taking place in Singapore —

(a)

that promotes Singapore as a travel or tourist destination; or

(b)

that is intended wholly or partly for the benefit of, or for the purpose of attracting, visitors to Singapore; “tourism event establishment” means a person prescribed in an order made under section 5;“tourism event premises” means any premises used or to be used for the conduct of a tourism event by the organiser of that event;“transaction” means any arrangement made by a person in the course of carrying on a business in Singapore —

(a)

for the provision, or to facilitate the provision, of the use of any tourism event premises, accommodation, products or services, to another person; or

(b)

where the use of any tourism event premises, accommodation, products or services in contemplation of which an arrangement in paragraph (a) was made does not take place, whether or not —

(i)

the other person is in Singapore;

(ii)

the arrangement is at the request of the other person; or

(iii)

any consideration is given for the arrangement.”.

Read in full context — Singapore Tourism (Cess Collection) (Amendment) Bill →