Singapore legislation

Clause 7

of Goods and Services Tax (Amendment) Bill

Clause 7

Amendment of section 46

Section 46(1) of the principal Act is amended by deleting the word “and” at the end of paragraph (f), and by inserting immediately thereafter the following paragraph:“(fa)where applicable, records of the reasonable steps taken by the taxable person to determine whether or not the supply made to the taxable person was a part of an arrangement mentioned in section 20(2A);”.