Singapore legislation
Regulation 3
Regulation 3
Supply of water in connection with which water conservation tax is payable
Subregulation 1
The water conservation tax is payable in connection with —
a supply by the Board of water described in Part 1 of the Schedule; and
a supply by a specified water extraction entity of water described in Part 2 of the Schedule, derived by that entity from extracted water.
Subregulation 2
Despite sub-paragraph (1), the water conservation tax is not payable in connection with any of the following supplies:
any supply for which there is no consideration;
a supply described in sub-paragraph (1)(b) to the Board, where the specified water extraction entity is a designated entity, designated business trust or designated trust under Part 4A of the Act.
Subregulation 3
Despite sub‑paragraph (1), no water conservation tax is payable in respect of any water that is supplied through a fire hydrant installed under section 23 of the Fire Safety Act 1993 in any public street (as defined in section 2 of the Street Works Act 1995).