Singapore legislation

Regulation 25

of Goods and Services Tax Voucher Fund Regulations 2014

Regulation 25

Eligibility criteria for Assurance Package — Cash

Subregulation 1

To be eligible to receive a cash grant under the Assurance Package — Cash in 2022, 2023, 2024, 2025 or 2026 (called in this Part a relevant year), an individual must satisfy all of the following eligibility criteria:

(a)

the individual satisfies the citizenship criteria mentioned in paragraph (2);

(b)

the individual must be resident in Singapore for any duration in the relevant year;

(c)

the individual attains 20 years of age or any older age at any time in the relevant year.

Subregulation 2

In paragraph (1)(a), an individual satisfies the citizenship criteria if —

(a)

the individual —

(i)

either —

(A)

for a cash grant in 2022, 2023, 2024, 2025 or 2026 — is a citizen of Singapore and no other country on 31 July in the relevant year; or

(B)

for a cash grant in 2023, 2024, 2025 or 2026 — becomes a citizen of Singapore on any day within the period starting on 1 August in the relevant year and ending on 30 July in the year immediately after the relevant year (both dates inclusive) and during that period does not become a citizen of any other country; and

(ii)

is a citizen of Singapore when the individual’s eligibility for the cash grant is assessed; or

(b)

the individual —

(i)

either —

(A)

for a cash grant in 2022, 2023, 2024, 2025 or 2026 — is a citizen of Singapore on 31 July in the relevant year; or

(B)

(ii)

is a citizen of Singapore when the individual’s eligibility for the cash grant is assessed, despite also being a citizen of another country; and

(iii)

will be below 22 years of age on 31 December in the relevant year.

Read in full context — Goods and Services Tax Voucher Fund Regulations 2014 →