Singapore legislation

Clause 1

of Goods and Services Tax (Amendment) Bill

Clause 1

Short title and commencement

This Act is the Goods and Services Tax (Amendment) Act 2022.(2) Sections 2(b), (c) and (d), 5, 13(d), 15(a), (d) and (f), 17 and 20 are deemed to have come into operation on 1 January 2022.(3) Sections 2(a), 3, 6, 7, 8, 9, 10, 11, 12, 13(a), (b), (c) and (e), 14, 15(b), (c), (e) and (g), 16 and 18 come into operation on a date that the Minister appoints by notification in the Gazette.

(1)

This Act is the Goods and Services Tax (Amendment) Act 2022.

(2)

Sections 2(b), (c) and (d), 5, 13(d), 15(a), (d) and (f), 17 and 20 are deemed to have come into operation on 1 January 2022.

(3)

Sections 2(a), 3, 6, 7, 8, 9, 10, 11, 12, 13(a), (b), (c) and (e), 14, 15(b), (c), (e) and (g), 16 and 18 come into operation on a date that the Minister appoints by notification in the Gazette.

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