Goods and Services Tax (General) (Amendment No. 3) Regulations 2026

These Regulations are the Goods and Services Tax (General) (Amendment No. 3) Regulations 2026 and come into operation on 21 September 2026.

In the Goods and Services Tax (General) Regulations 1993 (called in these Regulations the principal Regulations), in regulation 92 —

replace the definitions of “casino”, “casino operator”, “chips”, “game” and “match play coupon” with —“ “casino”, “casino chip”, “casino operator”, “game” and “match play coupon” have the meanings given by section 2(1) of the Casino Control Act 2006;”; and

after the definition of “coupon”, insert —“ “electronic credit transfer” and “electronic credits” have the meanings given by regulation 2 of the Casino Control (Prescribed Casino Chips) Regulations 2026 (G.N. No. S 648/2026);”.

In the principal Regulations, after regulation 92, insert —“ “Casino chips” excludes “electronic credits”92AA. In this Division, a reference to casino chips excludes electronic credits.”.

In the principal Regulations, in regulation 92E —

in paragraph (3)(a)(i), replace “chips” with “casino chips”;

in paragraph (3)(a), after sub-paragraph (i), insert —“(ia)any bet placed in the prescribed accounting period by way of an electronic credit transfer of complimentary electronic credits given by the casino operator;”;

in paragraph (6), replace “chip” with “casino chip”; and

in paragraph (6), after “complimentary coupon,” insert “electronic credit transfer,”.