Singapore legislation
Clause 63
Clause 63
Validation relating to section 57(c)
(1)
This section applies where, in relation to any public scheme mentioned in subsection (2), the Comptroller of Goods and Services Tax has, during the period beginning on the starting date specified against the public scheme in that subsection and ending on the day immediately before the date of commencement of section 57(c) (called in this section the appointed date) (both dates inclusive) —
furnished to —
the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act; or
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; or
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)
For the purpose of subsection (1), the public schemes and their respective starting dates are as follows:Public schemeStarting dateSkillsFuture Enterprise Credit18 February 2020Senior Employment Credit18 February 2020Enabling Employment Credit18 February 2020CPF Transition Offset18 February 2020Foreign Worker Levy Rebate6 April 2020Jobs Growth Incentive17 August 2020Rental Support Scheme28 May 2021
(3)
For the purpose of subsection (1) and despite the provisions of any notification made under section 6(2) of the Inland Revenue Authority of Singapore Act, the Inland Revenue Authority of Singapore is treated as having been assigned the function of administering each public scheme mentioned in subsection (2) by the Minister for Finance on the starting date that is specified against that public scheme in subsection (2).
(4)
An act mentioned in subsection (1)(a) or (b) in relation to a public scheme mentioned in subsection (2) (other than the Rental Support Scheme) is taken to have been validly carried out in accordance with section 6(6C) of the Goods and Services Tax Act, as if at the material time —
where the material time falls within the part of the period mentioned in subsection (1) that is before 1 January 2021 — section 6(6C) of, and Part 1 of the Sixth Schedule to, the Goods and Services Tax Act as in force on the appointed date were in force; and
where the material time falls within the part of the period mentioned in subsection (1) that is on or after 1 January 2021 — the public scheme were specified in Part 1 of the Sixth Schedule to the Goods and Services Tax Act.
(5)
An act mentioned in subsection (1)(a) or (b) in relation to the Rental Support Scheme is taken to have been validly carried out in accordance with section 6(6C) of the Goods and Services Tax Act as if the Rental Support Scheme were specified in Part 1 of the Sixth Schedule to the Goods and Services Tax Act at the material time.