In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax Act 1947 · 2020 Revised Edition · Part 17 · Assessments and Objections
74A. Revised assessments as relief for late GST registration
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(a)
any person liable to tax, being required to be registered under the Goods and Services Tax Act 1993, has failed to do so, and has been so registered on or after 1 December 2005; and
(b)
the person’s income chargeable to tax for any year of assessment relating to a basis period for which the person ought to have been so registered includes an amount in respect of output tax paid or payable under the Goods and Services Tax Act 1993,the Comptroller must according to the best of the Comptroller’s judgment give, by way of revision of any assessment made on the person for that year of assessment, relief in respect of the amount so paid or payable.