Singapore legislation

Clause 8

of Goods and Services Tax (Amendment) Bill

Clause 8

Amendment of section 30

Section 30(4) of the principal Act is amended by inserting, immediately after the word “fit” in paragraph (d), the words “including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule, a condition that no claim may be made for any credit for any input tax of the representative member (including any amount treated as such under this section)”.

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