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Singapore legislation

Regulation 33

of Goods and Services Tax Voucher Fund Regulations 2014

Regulation 33

Waiver

Where —

(a)

an individual is in need of financial relief from goods and services tax; but(b)financial assistance under the GSTV — Cash, GSTV — Medisave, GSTV — U‑Save, GSTV — Conservancy and Service Charges (Rebate), Assurance Package — Seniors’ Bonus, Assurance Package — Cash, or Assurance Package — Medisave cannot be granted to the individual because that individual does not satisfy one or more eligibility criteria in regulation 5, 9, 13, 17, 21, 25 or 29, as the case may be,the Minister, or a public officer or person authorised by the Minister may, if the Minister personally, or authorised public officer or authorised person (as the case may be) thinks just and proper after having regard to all the circumstances of the individual’s case, waive all or any of the eligibility criteria in relation to that individual and disburse the financial assistance accordingly.