Regulation 47
Definitions of this Part
of Goods and Services Tax (General) Regulations 1993
In this Part —“airport” means the Changi International Airport or Seletar Airport, as the case may be;“application form” means the application form mentioned in regulation 50(3);“approved central refund agency” means an approved central refund agency mentioned in regulation 50E(1);“approved central refund counter operator” means an approved central refund counter operator mentioned in regulation 50F(1);“approved independent retailer” means an approved independent retailer mentioned in regulation 50E(1);“beverage container return scheme deposit” or “BCRS deposit” has the meaning given by regulation 13(7);“cruise terminal” means —
the Marina Bay Cruise Centre Singapore;
the International Passenger Terminal at Singapore Cruise Centre (HarbourFront); or
the International Passenger Terminal at Harbourfront Centre,as the case may be;“date of approval”, in relation to an application by a tourist for a refund under the scheme, means the date on which the tourist obtains an approval for his or her refund under the scheme;“electronic system” means the electronic system designated by the Comptroller under regulation 50(1)(a);“goods” means the goods in respect of which an application has been or is to be made by a tourist for a refund under the scheme;“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under the Act, whether such duties are assigned to him or her specially, generally, expressly or by implication;“scheme” means the tourist refund scheme referred to in regulation 48;“tourist” means an individual mentioned in regulation 49.
Definition
“airport” means the Changi International Airport or Seletar Airport, as the case may be;
Definition
“application form” means the application form mentioned in regulation 50(3);
Definition
“approved central refund agency” means an approved central refund agency mentioned in regulation 50E(1);
Definition
“approved central refund counter operator” means an approved central refund counter operator mentioned in regulation 50F(1);
Definition
“approved independent retailer” means an approved independent retailer mentioned in regulation 50E(1);
Definition
“beverage container return scheme deposit” or “BCRS deposit” has the meaning given by regulation 13(7);
Definition
“cruise terminal” means —
the Marina Bay Cruise Centre Singapore;
the International Passenger Terminal at Singapore Cruise Centre (HarbourFront); or
the International Passenger Terminal at Harbourfront Centre,as the case may be;
Definition
“date of approval”, in relation to an application by a tourist for a refund under the scheme, means the date on which the tourist obtains an approval for his or her refund under the scheme;
Definition
“electronic system” means the electronic system designated by the Comptroller under regulation 50(1)(a);
Definition
“goods” means the goods in respect of which an application has been or is to be made by a tourist for a refund under the scheme;
Definition
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under the Act, whether such duties are assigned to him or her specially, generally, expressly or by implication;
Definition
“scheme” means the tourist refund scheme referred to in regulation 48;
Definition
“tourist” means an individual mentioned in regulation 49.