Singapore legislation

Clause 18

of Goods and Services Tax (Amendment) Bill

Clause 18

Amendment of Part I of Fourth Schedule

Part I of the Fourth Schedule to the principal Act is amended by inserting, immediately after paragraph 1A, the following sub‑heading and paragraph:“Digital payment tokens1B. Supplies of digital payment tokens by way of any of the following:

(a)

the exchange of digital payment tokens for currency or other digital payment tokens;

(b)

the provision of any loan, advance or credit of digital payment tokens.”.

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