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 1 · Preliminary
3A. Meaning of partnership and partner
Feedback & supportAmended
Last amended by an amending law of 2008.
For the purposes of this Act, except as otherwise provided —
(a)
references to partnerships include references to limited partnerships; and
(b)
references to partners of a partnership include references to partners of a limited partnership.
limited partnership
Defined · s 2
“limited partnership” means a limited partnership referred to in section 3 of the Limited Partnerships Act 2008;