COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 12 · Rental Waiver Due to COVID-19 Event in 2021
Last amended by an amending law of 2021.
Official textFrom Singapore Statutes Online, unchanged
The Authority may issue to each PTO of a prescribed property a notice of rental waiver for the property if —
Authority
“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
the PTO’s lease agreement for the property satisfies sections 90(1) and 91(2); or
the PTO’s lease agreement for the property satisfies section 90(1) but not section 91(2), but a determination has been made under section 102 that it is just and equitable in the circumstances of the case to issue the notice of rental waiver.
The notice may be in such form and contain such information as the Authority thinks necessary, but must contain sufficient particulars of the PTO and the prescribed property, for the purposes of this Part.
PTO
“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;
Authority
“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
lease agreement
“lease agreement”, for any property, includes a lease or licence for that property;
notice of rental waiver
“notice of rental waiver” means a notice issued by the Authority under section 92(1);
prescribed property
“prescribed property” means any prescribed non-residential property or any property belonging to a prescribed class of non-residential property, and includes any part of such property;
PTO
“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;