Singapore legislation
Regulation 10
Regulation 10
Treatment of jackpot payouts
Where any jackpot payouts are made as winnings at a game or gaming machine, the following provisions shall apply:
the amount stated in such jackpot payouts shall be deductible from the net win as an amount paid out by the casino operator as winnings in the reporting period in which such jackpot payout is made by the game or gaming machine;
where —
the amount stated in such jackpot payout has been deducted from the net win under paragraph (a); and
the amount or value thereof is not redeemed by a player before the date of expiry of the jackpot payout, as the case may be,the unredeemed amount shall be included in the net win in the reporting period in which the jackpot payout expires; and
if the casino operator subsequently allows the redemption of an unredeemed jackpot payout which was previously included in the net win under paragraph (b), the amount subsequently redeemed may be deducted from the net win in the reporting period in which it is subsequently redeemed.