Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 28

In the Goods and Services Tax Act 1993, in section 28 —

(a)

in the section heading, replace “Government” with “public agencies”;

(b)

replace subsections (1) and (2) with —“(1) Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business.(2) For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business.(2A) However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette, prescribe.”; and

(c)

after subsection (3), insert —“(4) In this section, “public agency” means —

(a)

any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or

(b)

a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.”.

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