Singapore legislation

Regulation 8

of Gambling Duties Regulations 2022

Regulation 8

Taxable gaming revenue from lotteries and sweepstakes

Subregulation 1

For the purposes of section 6(1) of the Act, the taxable gaming revenue during a period of an authorised lottery promoter from its taxable gambling undertaking mentioned in regulation 7 is the amount of gross contributions worked out under paragraph (2) relating to every sweepstake, lucky draw or raffle or any other lottery (except a trade promotion lottery) promoted in that period.

Subregulation 2

The gross contributions for a period relating to any sweepstake, lucky draw or raffle or any other lottery (except a trade promotion lottery) promoted in the period means the total amount of money paid or agreed to be paid into the pool the whole or part of which is to be distributed by the authorised lottery promoter as prizes for the sweepstake, lucky draw or raffle or other lottery (as the case may be) where all drawings of the sweepstake, lucky draw or raffle or other lottery concerned take place within that period.

Regulation 8 — Gambling Duties Regulations 2022 | laws.sg