Singapore legislation

Clause 14

of Goods and Services Tax (Amendment) Bill

Clause 14

Amendment of section 15

Section 15 of the principal Act is amended —

(a)

by inserting, immediately after the word “recipient” in subsection (2), the words “(including a recipient mentioned in section 14(1) or a recipient who has elected to have section 14(2) applied to him)”; and

(b)

by inserting, immediately after subsection (6), the following subsection:“(7) The Minister may make regulations to provide for the matters for determining whether a customer receiving a Seventh Schedule supply belongs in Singapore.”.

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