Goods and Services Tax (General) (Amendment No. 3) Regulations 2026 · reg 2

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reg 2Amendment of regulation 92

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

(a)

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

(b)

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);”.