Singapore legislation

Clause 14

of Goods and Services Tax (Amendment) Bill

Clause 14

Amendment of section 84

Section 84 of the principal Act is amended —

(a)

by deleting the words “made in the course or furtherance of a business” in subsections (1)(f)(i) and (2A)(a)(i) and substituting in each case the words “(whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act”; and

(b)

by deleting paragraph (a) of subsection (2) and substituting the following paragraph:“(a)any information concerning his or any other person’s income, assets or liability, or concerning his or any other person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or”.

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