Singapore legislation

Clause 18

of Goods and Services Tax (Amendment) Bill

Clause 18

Amendment of section 86

Section 86 of the principal Act is amended by inserting, immediately after subsection (1), the following subsection:“(1A) Without affecting subsection (1), the Minister may make regulations to prescribe the mode of payment for any refund under this Act in relation to any person or class of persons.”.

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