Singapore legislation

Regulation 14

of Casino Control (Casino Tax) Regulations 2010

Regulation 14

Tournaments, card games and other games

Amended byS 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013S 57/2013 wef 31/01/2013

Subregulation 1

Amended byS 57/2013 wef 31/01/2013

For the purposes of determining the net win of a casino operator under paragraph (b) of the definition of “net win” in section 146(6) of the Act, the aggregate value of all consideration in money or money’s worth received by the casino operator in respect of any tournament, card game or other game conducted within the casino premises in which a casino operator is not a party to a wager, shall include —

(a)

any entry fees paid to the casino operator to participate in the tournament, subject to paragraph (3); and

(b)

any rake or other payment to the casino operator for conducting or allowing the conduct of the card game or other game.

Subregulation 2

No deduction against the net win shall be allowed in respect of any expenses incurred by the casino operator in conducting the tournament, card game or other game.

Subregulation 3

Amended byS 57/2013 wef 31/01/2013

Where entry fees are paid by players to a casino operator to participate in a tournament, there shall be allowed a deduction from the net win in respect of the tournament of such part of the entry fees as is contributed to the prize pool for distribution to the players.

Subregulation 4

Amended byS 57/2013 wef 31/01/2013

In any tournament conducted by a casino operator for the playing of table games, games on gaming machines or counter games, where the casino operator is a party to a wager —

(a)

paragraphs (1), (2) and (3) shall apply; and

(b)

the net win of the casino operator shall be computed in respect of the games played in the tournament in accordance with regulation 11, 12 or 13, as the case may be.