Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 2

Section 2(1) of the Goods and Services Tax Act (called in this Act the principal Act) is amended by inserting, immediately after the definition of “account with the electronic service”, the following definitions:“ “accountant” means a public accountant within the meaning of the Accountants Act (Cap. 2);“advocate and solicitor” means an advocate and solicitor within the meaning of the Legal Profession Act (Cap. 161);”.

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