Singapore legislation

Clause 18

of Goods and Services Tax (Amendment) Bill

Clause 18

Miscellaneous amendments

In the principal Act —

(a)

in the following provisions, after “supply” (wherever it appears), insert “or purported supply”:Section 45A(1)(a) and (b)Section 52(3A)Section 59(3) First Schedule, paragraph 14A;

(b)

in section 71(2)(a), delete “or 62” and substitute “, 62 or 62C”; and

(c)

in the following provisions, after “62”, insert “, 62C”:Section 83E(1)(a), (b)(i) and (c) and (2)(a)Section 84(1A).

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