8. Scope of tax

Terms defined in this Act

• business

  business

  Defined · s 3

  “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),

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• customs duty

  customs duty

  Defined · s 2

  “customs duty” means customs duty imposed on goods imported into Singapore under the Customs Act 1960;

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• excise duty

  excise duty

  Defined · s 2

  “excise duty” has the meaning given by the Customs Act 1960;

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• import

  import

  Defined · s 2

  “import” has the meaning given by the Customs Act 1960;

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• Seventh Schedule supply

  Seventh Schedule supply

  Defined · s 2

  “Seventh Schedule supply” means any supply of services of a type, and made (whether or not in Singapore) in the circumstances, described in the Seventh Schedule;

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• supply

  supply

  Defined · s 2

  “supply” has the meaning given by section 10;

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• tax

  tax

  Defined · s 2

  “tax” means goods and services tax;

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• taxable person

  taxable person

  Defined · s 2

  “taxable person” has the meaning given by section 8(2);

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• taxable supply

  taxable supply

  Defined · s 2

  “taxable supply” has the meaning given by section 8(2A);

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