Singapore legislation

Clause 24

of Goods and Services Tax (Amendment) Bill

Clause 24

Validation

(1)

This section applies where the Comptroller has, during the period from 18 February 2020 to the date of commencement of section 3 of the Goods and Services Tax (Amendment) Act 2020 (called in this section the appointed date) (both dates inclusive) —

(a)

furnished to —

(i)

the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act; or

(ii)

an officer duly authorised by the chief executive officer,any information required for the performance of the official duties of the chief executive officer or authorised officer in administering the public scheme known as the Jobs Support Scheme; or

(b)

allowed the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.

(2)

An act mentioned in subsection (1)(a) or (b) is taken to have been validly carried out in accordance with section 6(6C) of the principal Act as in force on the appointed date, as if that provision were in force at the material time.

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