Singapore legislation

Regulation 11

of Gambling Duties Regulations 2022

Regulation 11

Taxable gaming revenue from gaming machines

For the purposes of section 6(1) of the Act, the taxable gaming revenue during a period of an authorised person from its taxable gambling undertaking consisting of the keeping of one or more gaming machines in regulation 10, is the gross amount of all money or money equivalent wagered or staked in that period by every player of any such gaming machine in order to play the gaming machine.