COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 12 · Rental Waiver Due to COVID-19 Event in 2021
98. Subsequent determinations
Last amended by an amending law of 2021.
Official textFrom Singapore Statutes Online, unchanged
This section applies after a rental waiver assessor has made an assessor’s determination or a Division 4 determination.
rental waiver assessor
“rental waiver assessor” means a person appointed to the panel of rental waiver assessors under section 89;
After a rental waiver assessor makes an assessor’s determination, any rental waiver assessor may, either on his or her own motion or on the application of any of the persons to whom the determination relates —
assessor
“assessor” means a person appointed to the panel of assessors under section 11;
vary or replace the determination if —
one of those persons adduces further information or documents after the determination which would have had a material influence on the determination but which the person could not have with reasonable diligence obtained for use at the proceedings before the firstmentioned rental waiver assessor prior to the determination; and
it is just and equitable for the variation or replacement of the determination to be made; or
undertake a further review of the matter and make any further determination as is appropriate to achieve a just and equitable outcome.
After a rental waiver assessor makes a Division 4 determination, any rental waiver assessor may, either on his or her own motion or on the application of any of the persons to whom the Division 4 determination relates, reverse the determination made under section 102(2) (called in this subsection the subject determination) that the PTO in the PTO chain for the prescribed property satisfies the prescribed criteria for rental waiver, if —
Division 4 determination
“Division 4 determination” means a determination by a rental waiver assessor under section 102, on an application made under section 100, that it is just and equitable in the circumstances of the case for a notice of rental waiver to be issued even though the lease agreement does not satisfy section 91(2);
one of those persons adduces further information or documents after the Division 4 determination which would have had a material influence on the subject determination but which the person could not have with reasonable diligence obtained for use at the proceedings before the firstmentioned rental waiver assessor prior to the Division 4 determination; and
it is just and equitable for the subject determination to be reversed.
However, a reversal under subsection (3) of the determination made under section 102(2) does not affect the validity of a notice of rental waiver issued pursuant to the Division 4 determination.
notice of rental waiver
“notice of rental waiver” means a notice issued by the Authority under section 92(1);
In considering whether it is just and equitable to vary or replace an assessor’s determination under subsection (2)(a) or to reverse (under subsection (3)) a determination made under section 102(2), or whether to make any further determination under subsection (2)(b), the rental waiver assessor must take into account the following factors:
whether there has been any undue delay in the making of the application for a subsequent determination under subsection (2) or (3);
whether any person has taken any action in reliance on the assessor’s determination.
Subsections (3) and (4) of section 97 apply to a subsequent determination (whether a variation, replacement or reversal of a determination, or a further determination) under this section as they apply to an assessor’s determination.
Terms defined in this Act
assessor
Defined · s 2“assessor” means a person appointed to the panel of assessors under section 11;
Division 4 determination
Defined · s 86“Division 4 determination” means a determination by a rental waiver assessor under section 102, on an application made under section 100, that it is just and equitable in the circumstances of the case for a notice of rental waiver to be issued even though the lease agreement does not satisfy section 91(2);
notice of rental waiver
Defined · s 86“notice of rental waiver” means a notice issued by the Authority under section 92(1);
prescribed property
Defined · s 19B“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
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;
rental waiver assessor
Defined · s 86“rental waiver assessor” means a person appointed to the panel of rental waiver assessors under section 89;