Singapore legislation
Regulation 4
of Central Provident Fund (Contribute As You Earn Scheme) Regulations 2019
Regulation 4
What is a revenue payment
For the purposes of the definition of “revenue payment” in section 2(1) of the Act, any payment on or after 1 January 2020 to a self‑employed person from any trade, business, profession or vocation of the self‑employed person is a revenue payment for the purposes of section 9B of the Act —
(a)
being payment of a written invoice dated on or after that date or, if there is no such invoice, that first becomes due on or after that date; and
(b)
not being one of the payments specified in the Second Schedule.