In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 6 · Special Cases
35. Betting, sweepstakes, lotteries and gaming
Feedback & supportAmended
Last amended by an amending law of 2022. 2 amendments in all.
(1)
The Minister may by regulations make provisions for modifying the provisions of this Act in their application to transactions involving betting, sweepstakes, lotteries, gaming machines or gaming and persons ordinarily engaged in such transactions as may be specified in the regulations, subject to such conditions as may be so specified.
(2)
Any regulations made under this section may make different provisions with respect to different transactions or different circumstances.
(3)
In this section, “lotteries” and “gaming machines” have the meanings given by the Gambling Duties Act 2022.