Singapore legislation
Regulation 3
Regulation 3
Group registration
Subregulation 1
Where 2 or more taxable persons are eligible to be treated as members of a group under regulation 4, the taxable persons may apply in writing to the Comptroller to be treated as members of a group under section 30 of the Act and they shall, in that application, nominate a representative member who satisfies regulation 4(2A) or (2B), as the case may be.
Subregulation 2
Where the Comptroller has approved 2 or more taxable persons to be treated as members of a group, an application may be made in writing to the Comptroller for —
a further taxable person eligible to be so treated to be included among the taxable persons so treated;
a taxable person to be excluded from the taxable persons so treated;
another member of the group who satisfies regulation 4(2A) or (2B) (as the case may be) to be substituted as the representative member; or
the taxable persons to cease to be treated as members of a group.
Subregulation 3
An application under paragraph (1), (2)(a) or (c) must be made not less than 90 days before the date from which it is to take effect, or such later time as the Comptroller may allow.
Subregulation 4
The Comptroller may, in his discretion, approve an application made under paragraph (1) or (2) and impose such conditions as he may think fit including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule to the Act, a condition that no claim may be made for any credit for any input tax of the representative member (including any amount treated as such under section 30 of the Act).
Subregulation 5
The Comptroller may refuse an application made under paragraph (1) or (2) or to register the member nominated by the taxable persons as a representative member if he thinks it necessary for the protection of the revenue.