Singapore legislation
Regulation 2
Regulation 2
Definitions
Subregulation 1
In this Order —
Definition
“accommodation” means accommodation consisting of or including the use, for any length of time, of a room that is provided with a bed or other sleeping facilities;
Definition
“hotel” has the meaning given by section 2 of the Hotels Act 1954;
Definition
“money’s worth” means any points, rewards or other similar thing (whether in physical or electronic form) earned by a person under any member or loyalty programme and that may be used to redeem any accommodation;
Definition
“operator”, in relation to a hotel, means the person responsible for the day‑to‑day operations of the hotel, being —
an individual, if so responsible as a sole proprietor; or
any body of persons, corporate or unincorporate;
Definition
“taxable period” has the meaning given by paragraph 4.
Subregulation 2
In this Order, consideration is paid in money if the consideration is paid by any of the following means:
the presentation of a physical or an electronic payment instrument, such as cash, a cheque, a cashier’s order, or a voucher bearing a cash value or providing a discount;
the use of any credit or debit facility, such as by use of a charge card, credit card or debit card, or a credit or debit arrangement without the use of any such card;
the transfer of funds by any digital or electronic means, including by the use of a digital wallet;
a combination of any means in sub‑paragraph (a), (b) or (c).