Singapore legislation

Clause 27

of Goods and Services Tax (Amendment) Bill

Clause 27

Amendment of section 37A

Section 37A(1) of the principal Act is amended by deleting paragraphs (a) and (b) and substituting the following paragraphs:“(a)under a contract with a person who —

(i)

belongs in a country outside Singapore and is not a registered person; or

(ii)

is a registered (Seventh Schedule — pay only) person,(called in this section an overseas person); and

(b)

which directly benefits a person who —

(i)

belongs in a country outside Singapore and is not a registered person; or

(ii)

is a registered (Seventh Schedule — pay only) person,(called in this section an overseas person),”.

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