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, 2 or 3 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 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), who 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.