Regulation 4
Eligibility to register as group
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Subject to paragraph (2), 2 or more taxable persons are eligible to be treated as members of a group if each of them falls within paragraph (3) and —
one of them controls each of the others;
one person (whether a body corporate or an individual) controls all of them; or
2 or more individuals carrying on a business in partnership control all of them.
Subregulation 2
For paragraph (1) to apply, all the taxable persons sought to be treated as members of the group must be —
taxable persons other than registered (Seventh Schedule — pay only) persons; or
registered (Seventh Schedule — pay only) persons.
Subregulation 3
A taxable person falls within this paragraph if the person —
is resident in Singapore or has an established place of business in Singapore;
has an annual turnover of $1 million or more;
has issued shares which are listed on a securities exchange established in or outside Singapore;
is a subsidiary of a body corporate that satisfies sub‑paragraph (b) or (c); or
is financed by an entity (as part of its venture capital investment business) that satisfies sub‑paragraph (b) or (c).
Subregulation 4
For a group with members mentioned in paragraph (2)(a), a member of the group is eligible to be a representative member of the group if the member satisfies —
paragraph (3)(a); and
in a case where the group comprises one or more taxable persons who do not satisfy paragraph (3)(a), sub‑paragraph (b), (c), (d) or (e) of paragraph (3).
Subregulation 5
For a group with members mentioned in paragraph (2)(b), a member of the group is eligible to be a representative member of the group if the member —
satisfies paragraph (3)(b), (c), (d) or (e); and
appoints a section 33(1) agent to act on behalf of the group.
Subregulation 6
For the purposes of this regulation —
a body corporate is taken to control another body corporate if the firstmentioned body corporate is that body’s holding company;
an individual or individuals are taken to control a body corporate if he, she or they, were he, she or they a company, would be that body’s holding company; and
whether a body corporate is the holding company or subsidiary of another body corporate is to be construed in accordance with section 5 of the Companies Act 1967.
Subregulation 7
In this regulation, “section 33(1) agent” has the meaning given by section 33(5)(c) of the Act.