Singapore legislation

Regulation 2

of Property Tax (Valuation by Gross Receipts for Jurong Port) Order

Regulation 2

Definitions

In this Order, unless the context otherwise requires —“gross receipts” means the sum total of —

(a)

any fees or charges derived from any port operations; and

(b)

any other revenue which is derived directly from the port facility;“JTC” means the Jurong Town Corporation established under the Jurong Town Corporation Act (Cap. 150);“Jurong Port Pte Ltd” means the Jurong Port Pte Ltd, a company incorporated under the Companies Act (Cap. 50), and its successors and assigns, by whatever name called;“port facility” means —

(a)

Jurong Port; or

(b)

any other container terminal or wharves owned by Jurong Port Pte Ltd;“port operations” means the operations carried out at a port facility including the handling of containers and cargo, stevedorage, dockage, pilotage, berthing, unberthing, transhipment, the provision of reefer services, the transportation of passengers by vessel, the rental of equipment and the use of the port facility or any part thereof for profit or reward.

Definition

“gross receipts” means the sum total of —

(a)

any fees or charges derived from any port operations; and

(b)

any other revenue which is derived directly from the port facility;

Definition

“JTC” means the Jurong Town Corporation established under the Jurong Town Corporation Act (Cap. 150);

Definition

“Jurong Port Pte Ltd” means the Jurong Port Pte Ltd, a company incorporated under the Companies Act (Cap. 50), and its successors and assigns, by whatever name called;

Definition

“port facility” means —

(a)

Jurong Port; or

(b)

any other container terminal or wharves owned by Jurong Port Pte Ltd;

Definition

“port operations” means the operations carried out at a port facility including the handling of containers and cargo, stevedorage, dockage, pilotage, berthing, unberthing, transhipment, the provision of reefer services, the transportation of passengers by vessel, the rental of equipment and the use of the port facility or any part thereof for profit or reward.