Clause 23

by deleting sub‑paragraph (ii) of paragraph 1(1)(a) and substituting the following sub‑paragraph:“(ii)at the end of the year 2019 or a subsequent calendar year, if the total value of all of the following in that calendar year has exceeded $1 million:

the person’s taxable supplies made in Singapore;

if the subsequent calendar year is 2022 or later and the person belongs in Singapore, the person’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule;”;

by deleting sub‑paragraph (b) of paragraph 1(1) and substituting the following sub‑paragraph:“(b)at any time, if there are reasonable grounds for believing that the total value of all of the following in the period of 12 months then beginning will exceed $1 million:

the person’s taxable supplies made in Singapore;

if the person belongs in Singapore, the person’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule.”;

by deleting sub‑paragraph (ii) of paragraph 1(2)(a) and substituting the following sub‑paragraph:“(ii)for a business transferred on or after 1 January 2019, the total value of all of the following in the calendar year immediately preceding the calendar year in which the time of transfer falls exceeds $1 million:

the transferee’s taxable supplies made in Singapore;

if the business is transferred on or after 1 January 2022 and the transferee belongs in Singapore, the transferee’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule; or”;

by deleting sub‑paragraph (b) of paragraph 1(2) and substituting the following sub‑paragraph:“(b)if there are reasonable grounds for believing that the total value of all of the following in the period of 12 months then beginning will exceed $1 million:

the transferee’s taxable supplies made in Singapore;

if the transferee belongs in Singapore, the transferee’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule.”;

by deleting sub‑paragraph (b) of paragraph 1(3) and substituting the following sub‑paragraph:“(b)by virtue of sub‑paragraph (1)(a)(ii) or (2)(a)(ii) at the end of any calendar year if the Comptroller is satisfied that the value of all of the following in the next calendar year will not exceed $1 million:

the person’s taxable supplies made in Singapore;

if the person belongs in Singapore, the person’s taxable supplies under paragraph 3(2)(b)(ii) and (3A) of the Seventh Schedule.”;

by deleting the words “, other than exempt supplies,” in paragraphs 1A(1)(a)(ii) and (b)(ii), (2)(a)(ii) and (b)(ii) and (3)(b), 3A(a)(ii) and 5(3)(b)(ii);

by deleting the words “services mentioned in section 14(1)(a)” wherever they appear in paragraphs 1B(1) and (2), 2(2)(b) and (c), (4) and (5), 5(3)(c), 8(4), 10(b), 12(2), 18(1) and 19 and substituting in each case the words “distantly taxable goods or services mentioned in section 14(1)”;

by deleting the words “the supply of all such services” in paragraph 1B(1)(a) and substituting the words “all supplies of such goods and services”;

by deleting the words “section 14(1)(b)” in paragraph 1B(1)(a) and (b) and (2)(a) and (b) and substituting in each case the words “section 14(1)”;

by deleting the words “the supply of such services” in paragraph 1B(1)(b) and substituting the words “all supplies of such goods and services”;

by deleting the word “services” in paragraph 1B(2)(a) and (b) and substituting in each case the words “such goods and services”;

by deleting the words “section 91(1) or (2) (as applicable)” in paragraph 5(1) and substituting the words “section 91”; and

by deleting the words “, other than exempt supplies” in paragraph 8(1)(c).