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Goods and Services Tax (General) (Amendment No. 2) Regulations 2008 - Singapore Statutes Online
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data-bind="visible: !Show.Sidebar()" class="top-left-panel-2" style="display: none"> <div class="legis-title"> <span>Goods and Services Tax (General) (Amendment No. 2) Regulations 2008</span> <a href="/SL-Supp/S674-2008/Published/20081226170000?DocDate=20081226170000&ViewType=Pdf&_=20220215172407" title="Download PDF (38.0 KB)" aria-label="Download PDF (38.0 KB)" data-size=" (38.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </div> <div class="status-row"> <div class="status-caption"> Status: </div> <div class="status-value"> Published in Subsidiary Legislation Supplement on 26 Dec 2008 </div> </div> </div> <div class="section-title" data-bind="visible: !Show.Sidebar()"> <div data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""></div> </div> <div class="row desktop-toolbar"> <div class="col-md-12 no-side-padding"> <ul class="nav nav-pills float-start"> <li> <a 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fa-search"></span></button> </div> </form> </div> </div> </div> </div> <div class="fragview" id="fragview"> <a name="top"></a> <div class="search-within"> <ul class="nav nav-tabs" id="searchWithinTabs" style="display: none"> <li role="presentation" id="searchWithinListTab" style="display: none"><a class="nav-link active" href="#">Search Results</a></li> <li role="presentation" id="searchWithinProvTab" style="display: none"><a class="nav-link " href="#"></a></li> </ul> <div id="searchWithinList" style="" class="search-list"> </div> </div> <div id="legisContent"> <div class="legis" id="legis"><div class="SLInstrNo">No. S 674</div><div class="front"><table width="100%"><tr><td class="SLActHd" id="aT-">Goods and Services Tax Act</td></tr></table><div class="empProvHd">(Chapter 117A)</div><div id="at-"><table width="100%"><tr><td class="slTitle">Goods and Services Tax (General) (Amendment No. 2) Regulations 2008</td></tr></table></div><table width="100%"><tr><td class="openWd" id="av-"><table width="100%"><tr><td class="openWd">In exercise of the powers conferred by sections 21A(1), 38(5) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:</td></tr></table></td></tr></table></div><div class="body"><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr1-"><span class="noBold"></span><span class="">Citation and commencement</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>1.</strong>  These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 2008 and shall come into operation on 1st January 2009.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr2-"><span class="noBold"></span><span class="">Amendment of regulation 33</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2.</strong>  Regulation 33 of the Goods and Services Tax (General) Regulations (Rg 1, 2008 Ed.) (referred to in these Regulations as the principal Regulations) is amended by inserting, immediately after the words “unit trust” in paragraph (<em>g</em>), the words “or business trust”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr3-"><span class="noBold"></span><span class="">Deletion and substitution of regulation 104A</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>3.</strong>  Regulation 104A of the principal Regulations is deleted and the following regulation substituted therefor:<table width="100%"><tr><td class="AM1Sect"><div class="QEProv1"><table width="100%"><tr><td class="QEProv1Hdr" id="pr3-qe-pr104A-"><span class="noBold"><span class="noBold">“</span></span><span class="">Acquisition by real estate investment trust</span></td></tr></table><table width="100%"><tr><td class="QEProv1Txt"><strong>104A.</strong><a name="pr3-qe-pr104A-ps1-"></a><span class="prov2TxtIL">—(1)  A taxable supply of immovable property shall be a prescribed supply for the purpose of section 38(5) of the Act if it is made by any person —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">to the trustee of a real estate investment trust, where the real estate investment trust —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr3-qe-pr104A-ps1-p1a-p2i-"><td class="p2No">(i)</td><td class="p2Txt">is listed on the Singapore Exchange; or </td></tr><tr id="pr3-qe-pr104A-ps1-p1a-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">is to be listed on the Singapore Exchange —<table class="p3_1" style="font-size:13pt" width="100%"><tr id="pr3-qe-pr104A-ps1-p1a-p2ii-p3A-"><td class="p3No">(A)</td><td class="p3Txt">within one month from the time of the supply; or</td></tr><tr id="pr3-qe-pr104A-ps1-p1a-p2ii-p3B-"><td class="p3No">(B)</td><td class="p3Txt">within such longer period, and on such terms and conditions as the Comptroller may specify; or</td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">to a special purpose vehicle of a real estate investment trust that satisfies the conditions specified in sub-paragraph (<em>a</em>), where —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr3-qe-pr104A-ps1-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">the special purpose vehicle is a taxable person; and</td></tr><tr id="pr3-qe-pr104A-ps1-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">the trustee of the real estate investment trust has veto rights in relation to such key operational issues of the special purpose vehicle as the Comptroller may specify.</td></tr></table></td></tr></table></span><a name="pr3-qe-pr104A-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  In this regulation —<table width="100%"><tr><td class="def" style="font-size:13pt">“real estate investment trust” means a trust that is constituted as a collective investment scheme authorised under section 286 of the Securities and Futures Act (Cap. 289) and that invests or proposes to invest, directly or indirectly, in any immovable property or immovable property-related assets;</td></tr></table><table width="100%"><tr><td class="def" style="font-size:13pt">“special purpose vehicle” means —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">a company that is established solely to hold, directly or indirectly, any immovable property or immovable property-related asset in which the real estate investment trust invests or proposes to invest; or</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">a trust that is established in order for its trustee to hold, directly or indirectly, any immovable property or immovable property-related asset in which the real estate investment trust invests or proposes to invest.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr4-"><span class="noBold"></span><span class="">Amendment of regulation 106</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>4.</strong>  Regulation 106 of the principal Regulations is amended —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">by inserting, immediately after the words “prescribed tool” in paragraphs (1), (2)(<em>a</em>), (<em>b</em>) and (<em>e</em>) and (3), the words “or prescribed machinery”;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting the words “mould, jig, pattern, template, die, punch or similar tool” in paragraph (1) and substituting the words “tool or machinery”;</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">by deleting the words “prescribed tool or prototype of such tool” in paragraph (2)(<em>d</em>) and (<em>f</em>) and substituting in each case the words “prescribed tool, prescribed machinery or prototype of such tool or machinery”;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">by inserting, immediately after paragraph (4), the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr4-p1d-qe-ps5-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBold">“</span>(5)  In this regulation, “tool” includes any mould, jig, pattern, template, die, punch or similar tool.<span class="noBold" style="text-transform: lowercase;">”; and</span></td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">by deleting the word “etc.” in the regulation heading and substituting the words “machinery and prototypes”.</td></tr></table></td></tr></table></div></div><div class="tail"><table width="100%"><tr><td class="sigTbl" id="as-"><table width="100%"><tr><td class="madeDate" style="text-align:left">Made this 19th day of December 2008.</td></tr></table><table width="100%"><tr><td class="sig" id="as-sg-">TEO MING KIAN</td></tr></table><div class="position" id="as-sp-">Permanent Secretary, <br/>Ministry of Finance, <br/>Singapore.</div><div class="sigDate"></div></td></tr></table></div><table width="100%"><tr><td class="printCode">[MF R60.001.0013 Vol. 32; AG/LEG/SL/117A/2002/2 Vol. 4]</td></tr></table><table width="100%"><tr><td class="toBeTabled">(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).</td></tr></table><table width="100%"><tr><td class="derTbl"></td></tr></table></div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="footer"> <div class="footer-container"> <div class="container"> <div class="row footer-title"> Singapore Statutes Online </div> <div class="footer-link-row footer-link-1"> <ul> <li><a 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