Singapore legislation

Clause 13

of Goods and Services Tax (Amendment) Bill

Clause 13

Amendment of section 82

Section 82 of the principal Act is amended by deleting subsection (7) and substituting the following subsection:“(7) A reference in this section to tax due from a person under this Act includes —

(a)

an amount which becomes payable to the Comptroller by a tourist or a person holding himself out to be a tourist, after the approval for the refund of the amount is revoked under a scheme for the refund established by regulations made under section 25; and

(b)

any surcharge, and any interest on any tax or surcharge, under section 45A, 47 or 47A.”.

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