Singapore legislation
Regulation 15A
Regulation 15A
Supplies of distantly taxable goods and services excluded from section 11C(4) of Act
The following supplies of distantly taxable goods and services are excluded from the application of section 11C(4) of the Act:
a supply of distantly taxable goods and a supply of services under a contract which provides for the retention of any part of the consideration by one party pending full and satisfactory performance of the contract, or any part of it, by the other party;
a supply of services (including, to avoid doubt, telecommunication services) for a period for a consideration the whole or part of which is determined or payable periodically or from time to time; (c)a supply of services comprising the right to use a benefit where the whole of the consideration for the supply (being in the nature of royalties or other similar payments) cannot be ascertained at the time the services are performed but only subsequently by a person other than the supplier of the services upon the use of the benefit;
a supply of distantly taxable goods and a supply of services in the course of the construction, alteration, demolition, repair or maintenance of a building, or of any engineering work, under a contract which provides for payments for such supply to be made periodically or from time to time;
a supply of distantly taxable goods under an arrangement where —
the supplier retains the property in the goods until the goods or a part of them are appropriated under the agreement by the buyer; and
the whole or part of the consideration is determined at the time of that appropriation.