Singapore legislation

Clause 32

of Goods and Services Tax (Amendment) Bill

Clause 32

Amendment of section 65

Section 65 of the principal Act is amended —

(a)

by deleting paragraph (b) and substituting the following paragraph:“(b)not being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax but represents or holds himself out as such, collects or attempts to collect tax under this Act,”; and

(b)

by deleting the words “authorised and unauthorised persons” in the section heading and substituting the words “persons administering Act, etc.”.

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