Singapore legislation

Regulation 16

of Gambling Duties Regulations 2022

Regulation 16

Calculating amount of bets and free components

Subregulation 1

If all or part of a bet is placed other than in cash, the amount of the bet includes the monetary value of the non-cash consideration comprising the bet when the bet is placed.

Subregulation 2

If a free component is used to place all or part of a Singapore bet, the amount of the bet is taken to be or include the free component as if not free.

Subregulation 3

If a free component is used as consideration for, or in relation to, all or part of a Singapore bet, the consideration is taken to be or include the free component as if not free.