Singapore legislation

Clause 12

of Goods and Services Tax (Amendment) Bill

Clause 12

Saving and transitional provisions

(1)

Section 53(1) of the principal Act, as amended by section 8 of this Act, applies to any appeal to the Goods and Services Tax Board of Review the hearing of which has begun before, or which begins on or after, the date of commencement of section 8 of this Act.

(2)

For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.

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