Singapore legislation

Clause 18

of Goods and Services Tax (Amendment) Bill

Clause 18

Amendment of section 62A

Section 62A of the principal Act is amended —

(a)

by inserting, immediately after the words “Seventh Schedule supply” in subsection (1), the words “of services”;

(b)

by inserting, immediately after subsection (1), the following subsection:“(1A) A person who receives a Seventh Schedule supply of goods (Y) commits an offence if —

(a)

Y is not a registered person; and

(b)

Y provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to whether Y is a registered person.”; and

(c)

by inserting, immediately after the words “subsection (1)” in subsection (2), the words “or (1A)”.

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