In force2014 Revised EditionCurrent version · 2014 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
13. Repayments
Feedback & supportWhen the Comptroller is satisfied that the whole of the net proceeds of an entertainment have been devoted to charitable or philanthropic purposes, and that the whole of the expenses of the entertainment do not exceed 20% of the total takings of the entertainment he shall repay to the proprietor the amount of the entertainments duty paid in respect of the entertainment.
entertainment
Defined · s 2
“entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;