3. When premium player tax rate applies

Amended

Last amended by an amending law of 2026.

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 3B 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 3C of the Casino Control (Credit) Regulations 2010 or is disqualified as a premium player under regulation 4 of those Regulations.

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