Singapore legislation

Clause 23

of Goods and Services Tax (Amendment) Bill

Clause 23

Amendment of section 30

Section 30 of the principal Act is amended —

(a)

by deleting the word “Where” in subsection (1) and substituting the words “Subject to subsection (1A), where”; and

(b)

by inserting, immediately after subsection (1), the following subsection:“(1A) Where a supply made by one member of the group to another member of the group is a supply of services that would, but for subsection (1)(a), give rise to a reverse charge supply under section 14(2), the supply —

(a)

is not disregarded; and

(b)

is treated as made to the representative member as the recipient mentioned in section 14.”.

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