Singapore legislation
Clause 4
Clause 4
Validation
(1)
Every sum purportedly imposed before the date of publication of this Act as goods and services tax under section 8 of the Goods and Services Tax Act 1993 on any supply made in connection with the performance of any regulatory function by a public agency is, by force of this section, deemed to be and always to have been validly imposed as such tax.
(2)
No legal proceedings may be instituted on or after 7 March 2024 in any court on account of or in respect of any imposition of the sums mentioned in subsection (1) by the public agency that imposed the same.
(3)
This section does not apply to any supply specified in the Schedule.
(4)
In this section, “public agency” means —
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
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.