Singapore legislation
Clause 43
Clause 43
Amendment of section 45GA
In the principal Act, in section 45GA —
(a)
in subsection (1), replace “and (2A)” with “, (2A) and (2B)”; and
(b)
after subsection (2A), insert —“(2B) The reference in subsection (1) to income is to the amount of the income after deducting any expenditure which the person making the payment reasonably believes is wholly and exclusively incurred by the public entertainer in the production of that income.”.