SIXTH SCHEDULESection 6Part 1PUBLIC SCHEMES UNDER SECTION 6(6C)1.Wage credit scheme.2.Jobs support scheme.3.SkillsFuture Enterprise Credit4.Senior Employment Credit5.Enabling Employment Credit6.CPF Transition Offset7.Foreign Worker Levy Rebate8.Jobs Growth Incentive9.Rental Support Scheme10.Small Business Recovery Grant[S 311/2022 wef 11/04/2022]11.Progressive Wage Credit Scheme[S 311/2022 wef 11/04/2022]12.Uplifting Employment Credit[S 330/2023 wef 05/06/2023]13.Small and Medium Enterprise (SME) Cash Grant 2026[S 590/2026 wef 11/09/2026]Part 2DISCLOSURE OF NAMES AND PARTICULARS OF PERSONS AND PLACES UNDER SECTION 6(7)1.Approved warehouses for the purposes of section 21(3)(y) or 21C.2.Taxable persons approved under section 21B(1).3.Taxable persons to whom regulations made under section 27, 27A or 37A apply.4.Approved persons referred to in section 37B.5.Refiners referred to in paragraph 2(a)(iii)(B) of Part 3 of the Fourth Schedule.[42/2020; 27/2021]
business
“business” includes any trade, profession or vocation.(2) Without limiting anything else in this Act, the following are deemed to be the carrying on of a business:(a)the provision by any club, association, society, management corporation or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or subsidiary proprietors, as the case may be;(b)the admission, for a consideration, of persons to any premises.(3) Where a body has objects which are in the public domain and are of a political, religious, philanthropic or patriotic nature, it is not to be treated as carrying on a business only because its members subscribe to it, if a subscription obtains no facility or advantage for the subscriber other than the right to participate in its management or receive reports on its activities.(4) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by the person as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.(5) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.(6) Subject to any order made under section 10(3), the disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its re-organisation or winding up), is a supply made in the course or furtherance of that business.(7) In subsection (2),