Singapore legislation

Clause 4

of Goods and Services Tax (Amendment) Bill

Clause 4

Amendment of section 21

Section 21 of the principal Act is amended —

(a)

by deleting the word “or” at the end of subsection (3)(q)(iii);

(b)

by deleting the full-stop at the end of paragraph (r) of subsection (3) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(s)services supplied for and to a person who belongs in a country other than Singapore relating to the co-location in Singapore of computer server equipment belonging to that person.”; and

(c)

by inserting, immediately after the definition of “aircraft” in subsection (4)(a), the following definition:“ “co-location”, in relation to computer server equipment, means the provision of a physical environment for the operation of the computer server equipment;”.

Read in full context — Goods and Services Tax (Amendment) Bill →