Regulation 49

is 16 years of age or above on the date of the purchase;

is not a citizen or a permanent resident of Singapore;

is not a member of the crew of an aircraft on which the individual is departing Singapore; and

is not a specified person —

at any time within the period of 3 months immediately before the date of the purchase;

on the date of the purchase; and

on the date the individual completes the application for a refund under regulation 50(1)(f).

an individual who has in force —

any work pass specified in regulation 2(1) of the Employment of Foreign Manpower (Work Passes) Regulations 2012 (G.N. No. S 569/2012);

a dependant’s pass specified in regulation 11 of the Immigration Regulations (Rg 1);

a visit pass specified in regulation 12(1)(a) or (c) of the Immigration Regulations for the purpose of long‑term stay in Singapore; or

a student’s pass specified in regulation 14 of the Immigration Regulations;

an individual who is any of the following who is exempt from section 6(1) of the Immigration Act 1959 and resident in Singapore:

an individual recognised by the Government as a diplomat, consular officer, an administration, technical or service staff or other staff appointed to or employed in any foreign Embassy, High Commission or Consulate in Singapore;

an individual recognised by the Government as a staff appointed to or employed in an International Organisation, Representative Office or Trade Office;

a spouse or dependent child of any individual mentioned in sub-paragraph (i) or (ii).