Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 32

Section 32 of the principal Act is amended by inserting, immediately after subsection (3), the following subsection:“(3A) The registration under this Act of any person who, as trustee, is carrying on the business of a trust created by express written declaration shall be in the name of the trust.”.

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