In forceAmendedUpdated to 1 Jul 2026

Contents

COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 6 · Temporary Measures Concerning Remission of Property Tax

32. Regulations for this Part

Amended

Last amended by an amending law of 2020.

(1)

The Minister may make regulations —

(a)

prescribing any matter required or permitted to be prescribed under this Part;

(b)

providing for the form and manner in which applications under section 30(2) are to be made;

(c)

providing for the procedure to be adopted by the Panel in determining applications and the records to be kept by the Panel;

(d)

providing for the places where and the times at which an application is to be heard by the Panel;

(e)

providing for the right of the Panel to make a determination and any further direction in the absence of the owner or tenant; (f)providing for any matter which the Minister considers incidental or expedient for the proper and efficient conduct of proceedings before the Panel;

(g)

prescribing the fees to be paid in respect of an application under section 30(2);

(h)

exempting any person from any requirement under this Part, whether in whole or in part;

(ha)

for the purpose of accounting for any rental relief or additional rental relief to which a tenant of any property is entitled under Part 2A —

(i)

to treat the whole or part of the benefit that the owner of the property has yet to pass to the tenant by the prescribed time under section 29(2), as having already been passed to the tenant by a date specified in the regulations;

(ii)

to provide that the Panel, when making a determination under section 30, must take into account the benefit that is treated by a regulation made pursuant to sub-paragraph (i) as having been passed to the tenant;

(iii)

to treat the whole or part of the benefit that the Panel has determined under section 30 that the owner is required to pass to the tenant, as having already been passed to the tenant by a date specified in the regulations; and (iv)to provide for the recovery by the owner of the whole or part of the benefit that the owner has already passed to the tenant after the prescribed time in section 29(2) in reliance on the regulations in force before the date of the making of a regulation pursuant to this sub-paragraph, or pursuant to a determination of the Panel;

(hb)

to provide for the recovery by the owner of a property from a tenant of the property of the whole or part of the benefit that was passed to the tenant under specified circumstances; and

(i)

providing for any other matter that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.

(2)

Regulations made under this section for the purpose of prescribing the amount or extent of the benefit that the owner of any property has to pass to a tenant of the property, may be made to operate retrospectively but not earlier than 13 May 2020.

(3)

Regulations made under this section may, in respect of any retrospective regulations in subsection (2), also provide for the recovery by the owner of any property from a tenant of the property of the whole or part of the benefit that was passed to the tenant in reliance on the regulations in force before the date the retrospective regulations in subsection (2) were made.