Singapore legislation

Regulation 7

of Gambling Duties Regulations 2022

Regulation 7

Taxable gambling undertaking

For the purpose of section 5(1)(b) of the Act, the taxable gambling undertaking of an authorised lottery promoter consists of promoting in or from a place in Singapore any, or a combination of any, of the following lotteries by or on behalf of the authorised lottery promoter:

(a)

any sweepstake;

(b)

any lucky draw or raffle, or any other lottery except a trade promotion lottery.

Read in full context — Gambling Duties Regulations 2022 →