Singapore legislation
Regulation 10
Regulation 10
Taxable gambling undertaking
For the purpose of section 5(1)(c) of the Act, a taxable gambling undertaking consists of the keeping of one or more gaming machines in any non-casino premises, in the course of any of the following relevant business carried on in Singapore:
(a)
a society or other body of persons (incorporate or unincorporate) formed wholly or mainly for charitable, benevolent or philanthropic purposes;
(b)
a club, society or other body of persons (incorporate or unincorporate) which provides wholly or mainly social or recreational facilities for the exclusive use of its members and their guests.