Singapore legislation
Regulation 92
Regulation 92
Definitions
In this Division —“casino”, “casino operator”, “chips”, “game” and “match play coupon” have the same meanings as in section 2(1) of the Casino Control Act 2006;“coupon” has the same meaning as in regulation 2 of the Casino Control (Casino Tax) Regulations 2010 (G.N. No. S 59/2010);“gaming supply” means a supply referred to in regulation 92C;“gross gaming revenue” and “net win” have the same meanings as in section 146(6) of the Casino Control Act 2006;[Deleted by S 783/2014 wef 31/01/2013]“rake” has the same meaning as in regulation 2 of the Casino Control (Casino Tax) Regulations 2010;“prescribed accounting period” means any reporting period in respect of which a casino operator is required under regulation 4 of the Casino Control (Casino Tax) Regulations 2010 to furnish to the Comptroller of Income Tax a return of the gross gaming revenue of the casino operator for that period.
Definition
“casino”, “casino operator”, “chips”, “game” and “match play coupon” have the same meanings as in section 2(1) of the Casino Control Act 2006;
Definition
“coupon” has the same meaning as in regulation 2 of the Casino Control (Casino Tax) Regulations 2010 (G.N. No. S 59/2010);
Definition
“gaming supply” means a supply referred to in regulation 92C;
Definition
“gross gaming revenue” and “net win” have the same meanings as in section 146(6) of the Casino Control Act 2006;
Definition
“rake” has the same meaning as in regulation 2 of the Casino Control (Casino Tax) Regulations 2010;
Definition
“prescribed accounting period” means any reporting period in respect of which a casino operator is required under regulation 4 of the Casino Control (Casino Tax) Regulations 2010 to furnish to the Comptroller of Income Tax a return of the gross gaming revenue of the casino operator for that period.