Casino Control (Notifiable Contracts) Regulations 2026

These Regulations are the Casino Control (Notifiable Contracts) Regulations 2026 and come into operation on 21 September 2026.

In these Regulations —“notifiable contract” has the meaning given by section 72(1) of the Act;“prescribed notifiable contract” means a contract within a class of notifiable contracts mentioned in regulation 8;“revoked Regulations” means the Casino Control (Casino Contracts) Regulations 2010 (G.N. No. S 62/2010);“vendor” means a party to a notifiable contract with a casino operator for the supply of goods or services to the casino operator.

“notifiable contract” has the meaning given by section 72(1) of the Act;

“prescribed notifiable contract” means a contract within a class of notifiable contracts mentioned in regulation 8;

“revoked Regulations” means the Casino Control (Casino Contracts) Regulations 2010 (G.N. No. S 62/2010);

“vendor” means a party to a notifiable contract with a casino operator for the supply of goods or services to the casino operator.

To avoid doubt, a contract for the purposes of Division 3 of Part 4 of the Act includes —

any agreement or arrangement, whether with or without valuable consideration; and

any agreement or arrangement between a person and a casino operator for the supply by another person (other than the first‑mentioned person) of goods or services to the casino operator.

In these Regulations, any reference to the value of a contract is a reference to —

the total amount of money or money’s worth payable at the completion of the contract in respect of the performance of the contract —

including any amount payable for goods or services which may be acquired by an option granted under the contract; but(ii)excluding any goods and services tax (or equivalent tax) payable in relation to the supply of the goods or services under the contract; and

where a number of distinct contracts are entered into in connection with the same casino operator —

with the same vendor; and

within a continuous period of 12 months (including any period before 21 September 2026),the aggregate value of all such contracts, each computed in accordance with sub‑paragraph (a).

If the value of a contract or variation of a contract is denoted in foreign currency, in determining whether an amount of foreign currency is equivalent to a Singapore dollar amount under these Regulations, the amount of foreign currency is to be converted to Singapore currency at the exchange rate applicable at the time the contract or variation is entered into.

Despite paragraph (1)(b), if, in the opinion of the Authority, any contract forms part of a series of contracts that may reasonably be considered to have been entered into with a view to evading the provisions of the Act and these Regulations in relation to notifiable contracts, the value of the contract is the total amount of money payable, in respect of the performance of such of the contracts in the series as the Authority may determine.

In these Regulations, any reference to the value of a contract is a reference to —

the total amount of money or money’s worth payable at the completion of the contract in respect of the performance of the contract —

including any amount payable for goods or services which may be acquired by an option granted under the contract; but(ii)excluding any goods and services tax (or equivalent tax) payable in relation to the supply of the goods or services under the contract; and

where a number of distinct contracts are entered into in connection with the same casino operator —

with the same vendor; and

within a continuous period of 12 months (including any period before 21 September 2026),the aggregate value of all such contracts, each computed in accordance with sub‑paragraph (a).

If the value of a contract or variation of a contract is denoted in foreign currency, in determining whether an amount of foreign currency is equivalent to a Singapore dollar amount under these Regulations, the amount of foreign currency is to be converted to Singapore currency at the exchange rate applicable at the time the contract or variation is entered into.

Despite paragraph (1)(b), if, in the opinion of the Authority, any contract forms part of a series of contracts that may reasonably be considered to have been entered into with a view to evading the provisions of the Act and these Regulations in relation to notifiable contracts, the value of the contract is the total amount of money payable, in respect of the performance of such of the contracts in the series as the Authority may determine.

These Regulations apply to contracts entered into before, on or after 21 September 2026.