Singapore legislation

Regulation 3

of Casino Control (Casino Tax) Regulations 2010

Regulation 3

When premium player tax rate applies

For the purpose of ascertaining the applicable tax rate in respect of any gross gaming revenue from a player —

(a)

the premium player tax rate shall apply from the time the player qualifies as a premium player ascertained in accordance with regulation 3 of the Casino Control (Credit) Regulations 2010 (G.N. No. S 53/2010); and

(b)

the non-premium player tax rate shall apply from the time the player ceases to be a premium player ascertained in accordance with regulation 4 of the Casino Control (Credit) Regulations 2010.