Goods and Services Tax (General) (Amendment No. 3) Regulations 2019

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for="chk341388f6-ce91-4fd9-bc8a-81bb6775b5ab"><b>Enacting Formula</b></p><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr1-" class="form-check-input childID" data-id="d14d2724-d683-48d1-b86b-fe876ed28097" data-id2="d14d2724-d683-48d1-b86b-fe876ed28097" id="chkd14d2724-d683-48d1-b86b-fe876ed28097" /> <label for="chkd14d2724-d683-48d1-b86b-fe876ed28097">1 Citation and commencement</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr2-" class="form-check-input childID" data-id="e325c753-a510-4601-bc63-9b0fdaed4d26" data-id2="e325c753-a510-4601-bc63-9b0fdaed4d26" id="chke325c753-a510-4601-bc63-9b0fdaed4d26" /> <label for="chke325c753-a510-4601-bc63-9b0fdaed4d26">2 Amendment of regulation 2</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr3-" class="form-check-input childID" data-id="45663ff8-5139-4829-8efb-be4f0ad6ccad" data-id2="45663ff8-5139-4829-8efb-be4f0ad6ccad" id="chk45663ff8-5139-4829-8efb-be4f0ad6ccad" /> <label for="chk45663ff8-5139-4829-8efb-be4f0ad6ccad">3 Amendment of regulation 3</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr4-" class="form-check-input childID" data-id="623c1d0d-162f-49ec-b545-9425a95ba535" data-id2="623c1d0d-162f-49ec-b545-9425a95ba535" id="chk623c1d0d-162f-49ec-b545-9425a95ba535" /> <label for="chk623c1d0d-162f-49ec-b545-9425a95ba535">4 Amendment of regulation 4</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr5-" class="form-check-input childID" data-id="43d6346c-cb34-4d87-b1c2-5e888e4d29ae" data-id2="43d6346c-cb34-4d87-b1c2-5e888e4d29ae" id="chk43d6346c-cb34-4d87-b1c2-5e888e4d29ae" /> <label for="chk43d6346c-cb34-4d87-b1c2-5e888e4d29ae">5 Amendment of regulation 6</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr6-" class="form-check-input childID" data-id="5d7562d6-c0d3-4ab9-ad46-f8dbda1e8b9d" data-id2="5d7562d6-c0d3-4ab9-ad46-f8dbda1e8b9d" id="chk5d7562d6-c0d3-4ab9-ad46-f8dbda1e8b9d" /> <label for="chk5d7562d6-c0d3-4ab9-ad46-f8dbda1e8b9d">6 Amendment of regulation 28</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr7-" class="form-check-input childID" data-id="5e6a1e14-fcca-4df8-91de-7808e86fb0b1" data-id2="5e6a1e14-fcca-4df8-91de-7808e86fb0b1" id="chk5e6a1e14-fcca-4df8-91de-7808e86fb0b1" /> <label for="chk5e6a1e14-fcca-4df8-91de-7808e86fb0b1">7 Amendment of regulation 29</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr8-" class="form-check-input childID" data-id="e5ae97de-221c-4c54-9ccd-f6d534f54cc1" data-id2="e5ae97de-221c-4c54-9ccd-f6d534f54cc1" id="chke5ae97de-221c-4c54-9ccd-f6d534f54cc1" /> <label for="chke5ae97de-221c-4c54-9ccd-f6d534f54cc1">8 Amendment of regulation 34</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr9-" class="form-check-input childID" data-id="b1f4dc43-610e-446f-a4fa-e470ab8823dd" data-id2="b1f4dc43-610e-446f-a4fa-e470ab8823dd" id="chkb1f4dc43-610e-446f-a4fa-e470ab8823dd" /> <label for="chkb1f4dc43-610e-446f-a4fa-e470ab8823dd">9 Amendment of regulation 35</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr10-" class="form-check-input childID" data-id="753cc60e-cf0f-4d15-ae8b-8951ac041de9" data-id2="753cc60e-cf0f-4d15-ae8b-8951ac041de9" id="chk753cc60e-cf0f-4d15-ae8b-8951ac041de9" /> <label for="chk753cc60e-cf0f-4d15-ae8b-8951ac041de9">10 Amendment of regulation 36</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr11-" class="form-check-input childID" data-id="7a8c5f07-1913-4320-91fb-a2fd8c6d712b" data-id2="7a8c5f07-1913-4320-91fb-a2fd8c6d712b" id="chk7a8c5f07-1913-4320-91fb-a2fd8c6d712b" /> <label for="chk7a8c5f07-1913-4320-91fb-a2fd8c6d712b">11 Amendment of regulation 37</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr12-" class="form-check-input childID" data-id="5045b018-83ac-48f3-ac10-8cf57e7a97e7" data-id2="5045b018-83ac-48f3-ac10-8cf57e7a97e7" id="chk5045b018-83ac-48f3-ac10-8cf57e7a97e7" /> <label for="chk5045b018-83ac-48f3-ac10-8cf57e7a97e7">12 Amendment of regulation 38</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr13-" class="form-check-input childID" data-id="a692302d-62f1-436a-ae1e-b94576a650c5" data-id2="a692302d-62f1-436a-ae1e-b94576a650c5" id="chka692302d-62f1-436a-ae1e-b94576a650c5" /> <label for="chka692302d-62f1-436a-ae1e-b94576a650c5">13 Amendment of regulation 39</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr14-" class="form-check-input childID" data-id="a6c3db74-6524-440b-a3b4-a6eb5e50076b" data-id2="a6c3db74-6524-440b-a3b4-a6eb5e50076b" id="chka6c3db74-6524-440b-a3b4-a6eb5e50076b" /> <label for="chka6c3db74-6524-440b-a3b4-a6eb5e50076b">14 Amendment of regulation 40</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr15-" class="form-check-input childID" data-id="b587d490-f451-4428-881c-373041e9c0c7" data-id2="b587d490-f451-4428-881c-373041e9c0c7" id="chkb587d490-f451-4428-881c-373041e9c0c7" /> <label for="chkb587d490-f451-4428-881c-373041e9c0c7">15 Amendment of regulation 46A</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr16-" class="form-check-input childID" data-id="0008d2df-b7e0-4d33-ac14-9b5df35b93c7" data-id2="0008d2df-b7e0-4d33-ac14-9b5df35b93c7" id="chk0008d2df-b7e0-4d33-ac14-9b5df35b93c7" /> <label for="chk0008d2df-b7e0-4d33-ac14-9b5df35b93c7">16 Amendment of regulation 68</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr17-" class="form-check-input childID" data-id="f4163c4c-608b-44ad-a281-dc44ec6db77b" data-id2="f4163c4c-608b-44ad-a281-dc44ec6db77b" id="chkf4163c4c-608b-44ad-a281-dc44ec6db77b" /> <label for="chkf4163c4c-608b-44ad-a281-dc44ec6db77b">17 Amendment of regulation 75</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr18-" class="form-check-input childID" data-id="230d730c-6f32-4cd8-9395-15b6af3ce31a" data-id2="230d730c-6f32-4cd8-9395-15b6af3ce31a" id="chk230d730c-6f32-4cd8-9395-15b6af3ce31a" /> <label for="chk230d730c-6f32-4cd8-9395-15b6af3ce31a">18 Amendment of regulation 82</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr19-" class="form-check-input childID" data-id="ced5a946-29fc-4f4e-8914-727e16542abe" data-id2="ced5a946-29fc-4f4e-8914-727e16542abe" id="chkced5a946-29fc-4f4e-8914-727e16542abe" /> <label for="chkced5a946-29fc-4f4e-8914-727e16542abe">19 Amendment of regulation 90G</label></div></blockquote></div> </div> <div class="visible-xs print-btn"> <div class="row"> <div class="col-8 no-side-padding"> <button type="button" class="btn btn-default" 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href="#top"> <b> Goods and Services Tax (General) (Amendment No. 3) Regulations 2019 <br /> </b> </a> <a class="nav-link" href="#av-"> <b>Enacting Formula</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr1-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr1-" name="item" id="tocItem4" title="1" />  </div> <span> 1 Citation and commencement </span> </a> <a class="nav-link " href="#pr2-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr2-" name="item" id="tocItem5" title="2" />  </div> <span> 2 Amendment of regulation 2 </span> </a> <a class="nav-link " href="#pr3-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr3-" name="item" id="tocItem6" title="3" />  </div> <span> 3 Amendment of regulation 3 </span> </a> <a class="nav-link " href="#pr4-" data-part=""> <div class="form-check"> <input class="form-check-input" 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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 30 Dec 2019 </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"> </ul> <ul class="nav nav-pills float-end"> <li id="loadingIndicator" style="display: none"><span>Loading...</span><span><i class="ajax-loading3"></i></span></li> <li> <a href="/SL-Supp/S875-2019/Published/20191230170000?DocDate=20191230170000&ViewType=Print" data-bind="click: OnPrintClick" aria-label="Print" title="Print"><span class="fa fa-print"></span></a> </li> <li> <a 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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 875</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 <br/>(General) (Amendment No. 3)<br/>Regulations 2019</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 section 86(1) of the Goods and Services Tax Act, the Minister for Finance 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><a name="pr1-ps1-"></a><span class="prov2TxtIL">—(1)  These Regulations are the Goods and Services Tax (General) (Amendment No. 3) Regulations 2019 and, except for regulation 8(<em>a</em>), come into operation on 1 January 2020.</span><a name="pr1-ps2-"></a><table width="100%"><tr><td class="prov2Txt">(2)  Regulation 8(<em>a</em>) comes into operation on 28 January 2020.</td></tr></table></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 2</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2.</strong>  Regulation 2(1) of the Goods and Services Tax (General) Regulations (Rg 1) (called in these Regulations 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 definition of “customs territory”, the following definition:<table width="100%"><tr><td class="AM1SectIntItem"><table width="100%"><tr><td class="QEDef1" id="pr2-p1a-qe-pdnonspecifiedtaxablesupply-" style="font-size:13pt"><span class="noBold">“ </span>“non-specified taxable supply” means a taxable supply other than a specified supply;<span class="noBold" style="text-transform: lowercase;">”; and</span></td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by inserting, immediately after the definition of “registration number”, the following definition:<table width="100%"><tr><td class="AM1SectIntItem"><table width="100%"><tr><td class="QEDef1" id="pr2-p1b-qe-pdspecifiedsupply-" style="font-size:13pt"><span class="noBold">“ </span>“specified supply” means any of the following:<table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1DefNo">(<em>a</em>)</td><td class="pDefTxt">a reverse charge supply;</td></tr><tr><td class="p1DefNo">(<em>b</em>)</td><td class="pDefTxt">a supply of digital services (as defined in paragraph 2 of the Seventh Schedule to the Act) that is treated —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr2-p1b-qe-pdspecifiedsupply-p1b-p2i-"><td class="p2No">(i)</td><td class="p2Txt">under paragraph 4(1) of that Schedule as being made by an operator of an electronic marketplace to a customer, instead of by the overseas underlying supplier making the supply through the electronic marketplace of the operator;</td></tr><tr id="pr2-p1b-qe-pdspecifiedsupply-p1b-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">under paragraph 5(3)(<em>b</em>) of that Schedule as being made by an operator of an electronic marketplace to a customer; or</td></tr><tr id="pr2-p1b-qe-pdspecifiedsupply-p1b-p2iii-"><td class="p2No">(iii)</td><td class="p2Txt">under paragraph 6(2)(<em>b</em>) of that Schedule as being made by an operator of an electronic marketplace to a registered person;<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr3-"><span class="noBold"></span><span class="">Amendment of regulation 3</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>3.</strong>  Regulation 3 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 “regulation 4(2A)” in paragraph (1), the words “or (2B), as the case may be”;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by inserting, immediately after the words “regulation 4(2A)” in paragraph (2)(<em>c</em>), the words “or (2B) (as the case may be)”; and</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">by inserting, immediately after the word “fit” in paragraph (4), the words “including, where all members of the group are taxable persons registered under paragraph 1B of the First Schedule to the Act, a condition that no claim may be made for any credit for any input tax of the representative member (including any amount treated as such under section 30 of the Act)”.</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 4</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>4.</strong>  Regulation 4 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 deleting the word “Two” in paragraph (1) and substituting the words “Subject to paragraph (1A), 2”;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by inserting, immediately after paragraph (1), the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr4-p1b-qe-ps1A-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBoldPro">“</span>(1A)  For paragraph (1) to apply, all the taxable persons sought to be treated as members of the group must be —<table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">taxable persons other than registered (Seventh Schedule — pay only) persons; or</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">registered (Seventh Schedule — pay only) persons.<span class="noBold" style="text-transform: lowercase;">”;</span></td></tr></table></td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">by deleting the words “A taxable person is eligible to be a representative member of a group referred to in paragraph (1) if the taxable person” in paragraph (2A) and substituting the words “For a group with members mentioned in paragraph (1A)(<em>a</em>), a member of the group is eligible to be a representative member of the group if the member”;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">by inserting, immediately after paragraph (2A), the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr4-p1d-qe-ps2B-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBoldPro">“</span>(2B)  For a group with members mentioned in paragraph (1A)(<em>b</em>), a member of the group is eligible to be a representative member of the group if the member —<table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">satisfies paragraph (2)(<em>b</em>), (<em>c</em>), (<em>d</em>) or (<em>e</em>); and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">appoints a section 33(1) agent to act on behalf of the group.<span class="noBold" style="text-transform: lowercase;">”; and</span></td></tr></table></td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">by inserting, immediately after paragraph (3), the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr4-p1e-qe-ps4-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBold">“</span>(4)  In this regulation, “section 33(1) agent” has the meaning given by section 33(5)(<em>c</em>) of the Act.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr5-"><span class="noBold"></span><span class="">Amendment of regulation 6</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>5.</strong>  Regulation 6(2) 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 “regulation 4(2A)” in sub‑paragraph (<em>a</em>), the words “or (2B), as the case may be”; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting the word “or” at the end of sub‑paragraph (<em>b</em>), and by inserting immediately thereafter the following sub‑paragraph:<table width="100%"><tr><td class="AM1Sect"><table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No"><span class="noBold">“</span>(<em>ba</em>)</td><td class="pTxt">any condition imposed by the Comptroller under regulation 3(4) is contravened; or<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr6-"><span class="noBold"></span><span class="">Amendment of regulation 28</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>6.</strong>  Regulation 28 of the principal Regulations is amended by deleting the word “taxable” in paragraph (<em>b</em>) and substituting the words “non‑specified taxable supplies”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr7-"><span class="noBold"></span><span class="">Amendment of regulation 29</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>7.</strong>  Regulation 29(2) 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 deleting the words “making taxable supplies” in sub‑paragraph (<em>b</em>) and substituting the words “making non‑specified taxable supplies”;</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting the words “making of taxable supplies” in sub‑paragraph (<em>c</em>) and substituting the words “making of non‑specified taxable supplies”; and</td></tr><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">by deleting sub‑paragraph (i) of sub‑paragraph (<em>d</em>) and substituting the following sub‑paragraph:<table width="100%"><tr><td class="AM2Prov2Para2"><table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr7-p1c-qe-p2i-"><td class="p2No"><span class="noBold">“</span>(i)</td><td class="p2Txt">subject to sub‑paragraph (ii), there shall be attributed to taxable supplies such proportion of the input tax on such of those goods or services as are used or to be used by him in making both non-specified taxable supplies and exempt supplies as bears the same ratio to the total of such input tax as the value of non-specified taxable supplies made by him bears to the value of all supplies (other than specified supplies) made by him in the period; and<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr8-"><span class="noBold"></span><span class="">Amendment of regulation 34</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>8.</strong>  Regulation 34 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 deleting paragraph (<em>e</em>) and substituting the following paragraphs:<table width="100%"><tr><td class="AM1Sect"><table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No"><span class="noBold">“</span>(<em>e</em>)</td><td class="pTxt">a moneylender required to be licensed under the Moneylenders Act (Cap. 188) or a currency trader;</td></tr><tr><td class="p1No">(<em>ea</em>)</td><td class="pTxt">a person required to be licensed under the Payment Services Act 2019 (Act 2 of 2019) to carry on a business of providing either or both of the following payment services:<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr8-p1a-qe-p1ea-p2i-"><td class="p2No">(i)</td><td class="p2Txt">cross-border money transfer service;</td></tr><tr id="pr8-p1a-qe-p1ea-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">money-changing service;<span class="noBold" style="text-transform: lowercase;">”; and</span></td></tr></table></td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting the full‑stop at the end of paragraph (<em>i</em>) and substituting a semi‑colon, and by inserting immediately thereafter the following paragraph:<table width="100%"><tr><td class="AM1Sect"><table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No"><span class="noBold">“</span>(<em>j</em>)</td><td class="pTxt">a trader of digital payment tokens.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr9-"><span class="noBold"></span><span class="">Amendment of regulation 35</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>9.</strong>  Regulation 35 of the principal Regulations is amended by deleting the words “all taxable” and substituting the words “all non‑specified taxable supplies”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr10-"><span class="noBold"></span><span class="">Amendment of regulation 36</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>10.</strong>  Regulation 36(1) of the principal Regulations is amended by inserting, immediately after the words “taxable supplies” in sub‑paragraph (<em>a</em>), the words “(other than specified supplies)”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr11-"><span class="noBold"></span><span class="">Amendment of regulation 37</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>11.</strong>  Regulation 37 of the principal Regulations is amended by deleting paragraph (1) and substituting the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr11-qe-ps1-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBoldPro">“</span>(1)  This regulation applies where a taxable person has deducted an amount of input tax which has been attributed to taxable supplies because the taxable person intended to use the goods or services in making either —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">non-specified taxable supplies; or</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">both non-specified taxable supplies and exempt supplies,</td></tr></table><table width="100%"><tr><td class="prov1N2SO" style="font-size:13pt">and during the relevant period and before that intention is fulfilled, the taxable person uses or forms an intention to use the goods or services concerned —</td></tr></table><table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">in making exempt supplies or both non‑specified taxable supplies and exempt supplies, instead of non‑specified taxable supplies only;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">in making exempt supplies, instead of both non‑specified taxable supplies and exempt supplies; or</td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">in continuing to make both non‑specified taxable supplies and exempt supplies, but reducing the proportion of non‑specified taxable supplies to exempt supplies.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr12-"><span class="noBold"></span><span class="">Amendment of regulation 38</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>12.</strong>  Regulation 38 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 deleting paragraph (1) and substituting the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr12-p1a-qe-ps1-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBoldPro">“</span>(1)  This regulation applies to a transferee mentioned in section 34A of the Act where the assets transferred to the transferee are to be used in carrying on the same kind of business as that carried on by the transferor of the assets in making either —<table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">non-specified taxable supplies; or</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">both non-specified taxable supplies and exempt supplies,</td></tr></table><table width="100%"><tr><td class="prov1N2SO" style="font-size:13pt">and during the relevant period, the transferee uses or forms an intention to use the assets —</td></tr></table><table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">in making exempt supplies or both non‑specified taxable supplies and exempt supplies, instead of non‑specified taxable supplies only;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">in making exempt supplies, instead of both non‑specified taxable supplies and exempt supplies; or</td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">in continuing to make both non‑specified taxable supplies and exempt supplies, but reducing the proportion of non‑specified taxable supplies to exempt supplies.<span class="noBold" style="text-transform: lowercase;">”; and</span></td></tr></table></td></tr></table></td></tr></table></td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting the words “taxable supplies” in paragraph (2) and substituting the words “non‑specified taxable supplies”.</td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr13-"><span class="noBold"></span><span class="">Amendment of regulation 39</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>13.</strong>  Regulation 39 of the principal Regulations is amended by deleting paragraph (1) and substituting the following paragraph:<table width="100%"><tr><td class="AM1Sect"><a name="pr13-qe-ps1-"></a><table width="100%"><tr><td class="prov2Txt first"><span class="noBoldPro">“</span>(1)  This regulation applies where a taxable person has incurred an amount of input tax which has not been attributed to taxable supplies because the taxable person intended to use the goods or services in making either —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">exempt supplies; or</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">both non-specified taxable supplies and exempt supplies,</td></tr></table><table width="100%"><tr><td class="prov1N2SO" style="font-size:13pt">and during the relevant period and before that intention is fulfilled, he uses or forms an intention to use the goods or services concerned —</td></tr></table><table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>c</em>)</td><td class="pTxt">in making non-specified taxable supplies or both non‑specified taxable supplies and exempt supplies, instead of exempt supplies only;</td></tr><tr><td class="p1No">(<em>d</em>)</td><td class="pTxt">in making non-specified taxable supplies, instead of both non‑specified taxable supplies and exempt supplies; or</td></tr><tr><td class="p1No">(<em>e</em>)</td><td class="pTxt">in continuing to make both non‑specified taxable supplies and exempt supplies, but increasing the proportion of non‑specified taxable supplies to exempt supplies.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr14-"><span class="noBold"></span><span class="">Amendment of regulation 40</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>14.</strong>  Regulation 40(5) of the principal Regulations is amended by deleting the words “taxable supply” and substituting the words “non‑specified taxable supply”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr15-"><span class="noBold"></span><span class="">Amendment of regulation 46A</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>15.</strong>  Regulation 46A(17) 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 deleting the words “making taxable supplies” in sub‑paragraph (<em>a</em>) and substituting the words “making non‑specified taxable supplies”; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting sub‑paragraph (<em>c</em>) and substituting the following sub‑paragraph:<table width="100%"><tr><td class="AM1Sect"><table class="p1_1Prov1" style="font-size:13pt" width="100%"><tr><td class="p1No"><span class="noBold">“</span>(<em>c</em>)</td><td class="pTxt">in relation to input tax on goods or services used or to be used by him in making —<table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr15-p1b-qe-p1c-p2i-"><td class="p2No">(i)</td><td class="p2Txt">both exempt supplies mentioned in regulation 33 and non‑specified taxable supplies; or</td></tr><tr id="pr15-p1b-qe-p1c-p2ii-"><td class="p2No">(ii)</td><td class="p2Txt">exclusively exempt supplies mentioned in regulation 33,</td></tr></table><table width="100%"><tr><td class="p1SO" style="font-size:13pt">the amount of such input tax, as being attributable to non‑specified taxable supplies and supplies mentioned in section 20(2)(<em>ab</em>) of the Act, calculated in accordance with the formula <img src="https://sso.agc.gov.sg/Image/dcada626-43b2-463d-9757-3973c8f88a3b.gif" align="middle" class="img-responsive center-block" height="41.00" width="75.00"/> where —</td></tr></table><table class="p2_1" style="font-size:13pt" width="100%"><tr id="pr15-p1b-qe-p1c-p2iii-"><td class="p2No">(iii)</td><td class="p2Txt">A is the value of those non‑specified taxable supplies made by him in the prescribed accounting period;</td></tr><tr id="pr15-p1b-qe-p1c-p2iv-"><td class="p2No">(iv)</td><td class="p2Txt">B is the value of the supplies of investment precious metals directly following the refining of the goods into investment precious metals, made by him in Singapore in the prescribed accounting period;</td></tr><tr id="pr15-p1b-qe-p1c-p2v-"><td class="p2No">(v)</td><td class="p2Txt">C is the value of the supplies of investment precious metals directly following the refining of the goods into investment precious metals, made by him outside Singapore in the prescribed accounting period; and</td></tr><tr id="pr15-p1b-qe-p1c-p2vi-"><td class="p2No">(vi)</td><td class="p2Txt">D is the value of all supplies (other than specified supplies) made by him in Singapore in the prescribed accounting period.<span class="noBold" style="text-transform: lowercase;">”.</span></td></tr></table></td></tr></table></td></tr></table></td></tr></table></td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr16-"><span class="noBold"></span><span class="">Amendment of regulation 68</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>16.</strong>  Regulation 68(1) of the principal Regulations is amended by inserting, immediately after the words “taxable supplies” in sub‑paragraph (<em>a</em>), the words “(other than reverse charge supplies)”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr17-"><span class="noBold"></span><span class="">Amendment of regulation 75</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>17.</strong>  Regulation 75(3) of the principal Regulations is amended by inserting, immediately after the words “taxable supply”, the words “(other than a reverse charge supply)”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr18-"><span class="noBold"></span><span class="">Amendment of regulation 82</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>18.</strong>  Regulation 82(1) of the principal Regulations is amended by inserting, immediately after the words “taxable supply” in the definition of “relevant supply”, the words “(other than a reverse charge supply)”.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr19-"><span class="noBold"></span><span class="">Amendment of regulation 90G</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>19.</strong>  Regulation 90G(1) of the principal Regulations is amended by deleting the words “from the end of the prescribed accounting period in which the tax on the reverse charge supply was accounted for” in sub‑paragraph (<em>b</em>)(i) and substituting the words “commencing on the day the reverse charge supply was treated as taking place”.</td></tr></table></div></div><div class="tail"><div class="amendNote">[G.N. Nos. S 674/2008; S 32/2009; S 118/2009; S 626/2009; S 64/2010; S 566/2010; S 827/2010; S 181/2011; S 691/2011; S 398/2012; S 495/2012; S 24/2013; S 845/2013; S 783/2014; S 105/2015; S 161/2015; S 709/2015; S 215/2016; S 622/2016; S 351/2017; S 461/2017; S 639/2017; S 179/2018; S 895/2018; S 137/2019; S 328/2019]</div><table width="100%"><tr><td class="sigTbl" id="as-"><table width="100%"><tr><td class="madeDate" style="text-align:left">Made on 30 December 2019.</td></tr></table><table width="100%"><tr><td class="sig" id="as-sg-">TAN CHING YEE</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 class="dms" data-field="seriesId" data-term="4eaa8331-de65-404a-a5da-2bde19ec3f6e"></div></div><table width="100%"><tr><td class="printCode">[R060.001.0013.V 48; AG/LEGIS/SL/117A/2015/2 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 href="https://sso.agc.gov.sg/Help/FAQ" title="FAQ">FAQs</a></li> <li><a href="https://sso.agc.gov.sg/Feedback" title="Feedback">Feedback</a></li> <li><a href="https://sso.agc.gov.sg/Sitemap" title="How this site is arranged">Sitemap</a></li> </ul> </div> <div class="row"> <div class="col ps-0 pe-0"> <hr /> </div> </div> <div class="row"> <div class="col-md-5 footer-col"> <div class="footer-link-row footer-link-2">  <ul> <li> <a href="https://tech.gov.sg/report_vulnerability" target="_blank" rel="noopener"> Report Vulnerability <span class="ui-icon ui-icon-extlink"> </span> </a> </li> <li> <a 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Goods and Services Tax (General) (Amendment No. 3) Regulations 2019 - Singapore Statutes Online