Singapore legislation
Regulation 5
Regulation 5
Taxable transactions on which cess is payable
Subregulation 1
Subject to sub-paragraph (2), the following arrangements are taxable transactions connected with the tourism event on which cess is payable:
a legally enforceable arrangement —
that is wholly or in part for accommodation —
provided or to be provided for use at any time during the taxable period; and
at premises specified (whether by name or address) in Part 1 or 2 of the Schedule, if used as a hotel when the accommodation is so provided; and
where one party to the arrangement is the operator of the hotel;
a termination of an arrangement mentioned in sub‑paragraph (a).
Subregulation 2
The following arrangements are not taxable transactions connected with the tourism event on which cess is payable:
an arrangement mentioned in sub‑paragraph (1)(a) where —
the accommodation that is provided or to be provided under the arrangement, is or is to be provided to an individual in connection with —
an order made under regulation 3(1) of the Infectious Diseases (COVID‑19 — Stay Orders) Regulations 2020 (G.N. No. S 182/2020); or
an order under section 15 or 17(3) of the Infectious Diseases Act 1976 relating to COVID‑19 or any other infectious disease; and
either of the following applies:
one party to the arrangement is the Government or a body established by or under a public Act for a public purpose;
the premises at which the accommodation is or is to be provided are designated by a body established by or under a public Act for a public purpose, as a facility providing accommodation to individuals mentioned in sub‑paragraph (i), that are members of the crew of any ship;
a termination of an arrangement mentioned in sub‑paragraph (a).
Subregulation 3
In this paragraph —
Definition
“COVID‑19” means the infectious disease known as Coronavirus Disease 2019;
Definition
“infectious disease” has the meaning given by section 2 of the Infectious Diseases Act 1976.