Singapore legislation

Regulation 92D

of Goods and Services Tax (General) Regulations

Regulation 92D

Time of gaming supplies

Amended byS 827/2010 wef 01/01/2011

Notwithstanding sections 11, 11A, 11B and 12 of the Act, a gaming supply shall be treated as having been made at the end of the prescribed accounting period in respect of which the net win from that gaming supply is included in determining the gross gaming revenue of the casino operator for that period.