COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 2A · Rental Relief and Related Measures
19N. Assessor’s determination
Last amended by an amending law of 2020.
Official textFrom Singapore Statutes Online, unchanged
On an application under section 19M, the rental relief assessor must make a determination whether —
rental relief assessor
“rental relief assessor” means a person appointed to the panel of rental relief assessors under section 19L;
in the case mentioned in section 19M(3)(a) — the subject tenant satisfies the prescribed criteria for a PTO;
in the case mentioned in section 19M(3)(b) — the subject tenant (being a PTO) satisfies the prescribed additional criteria for the additional rental relief;
in the case mentioned in section 19M(3)(c) — the applicant satisfies the prescribed criteria for a reduction of the additional rental relief;
in the case mentioned in section 19M(4)(a) — the actual amount of the rent under the lease agreement; or
in the case mentioned in section 19M(4)(b) — the actual amount of the component of the formula in question.
For the purpose of subsection (1)(a), a notice by an officer of the Authority that a tenant is or is not a PTO is prima facie evidence of that fact.
Authority
“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
The assessor’s determination is binding on all the landlords (including the owner) and tenants of the property in the PTO chain and all parties claiming under or through them, and such other person as may be prescribed.
assessor
“assessor” means a person appointed to the panel of assessors under section 11;
There is no appeal from an assessor’s determination.
Sections 14, 15 and 15A apply to proceedings before a rental relief assessor under this section as if a reference to an assessor in those sections is a reference to a rental relief assessor.
Sections 16 and 17 apply to the Registrar or a rental relief assessor when carrying out his or her functions and duties under this Part as they apply to the Registrar of assessors or an assessor mentioned in Part 2 when carrying out his or her functions and duties under Part 2.
Registrar
“Registrar” means the Registrar of assessors appointed under section 10(1), and includes any Deputy Registrar of assessors exercising the functions of the Registrar;
The Registrar must notify the Authority of any application made under section 19M and the outcome of that application, within such time and in such manner as may be agreed between the Registrar and the Authority.
Subsection (7) does not apply to an application for a determination mentioned in section 19M(4).
Terms defined in this Act
assessor
Defined · s 2“assessor” means a person appointed to the panel of assessors under section 11;
Authority
Defined · s 19B“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
lease agreement
Defined · s 19B“lease agreement”, for any property, includes a lease or licence for that property;
PTO
Defined · s 19B“prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who satisfies the prescribed criteria and who is an occupier of the property;
PTO chain
Defined · s 19B“PTO chain”, for a PTO of a prescribed property, means a chain of landlords and tenants of that property ending with the PTO;
Registrar
Defined · s 2“Registrar” means the Registrar of assessors appointed under section 10(1), and includes any Deputy Registrar of assessors exercising the functions of the Registrar;
rent
Defined · s 19B“rent” includes licence fee and any matter that is prescribed as being rent, but excludes any service charge and maintenance charge and any other matter that is prescribed as not being rent;
rental relief assessor
Defined · s 19B“rental relief assessor” means a person appointed to the panel of rental relief assessors under section 19L;
tenant
Defined · s 19B“tenant”, for any property, includes a lessee, sub-lessee, licensee or sub-licensee for that property, but excludes a person or class of persons prescribed as not being a tenant or tenants.
Part 3
Temporary Relief for Financially Distressed Individuals, Firms and Other Businesses
Part 4
Temporary Measures for Conduct of Meetings
Part 5
Temporary Measures for Court Proceedings and Syariah Court Proceedings
Part 6
Temporary Measures Concerning Remission of Property Tax
Part 7
COVID‑19 Control Orders
Part 8
Contracts Affected by Delay in the Performance or Breach of a Construction Contract, Supply Contract or Related Contract
Part 8A
Extension of Time for Construction Contracts
Part 8B
Temporary Measures for Cost-Sharing in Construction Contracts
Part 8C
Part 9
Temporary Measures for Conduct of Collective Sale of Property
Part 10
Further Reliefs for Specified Contracts
Part 10A
Part 11
Part 12