- (v) any money or money’s worth paid or payable or prizes to be allocated or awarded; and
- (c) the method of valuation of non-cash consideration comprising a bet or winnings or prizes consisting of other than cash.
(4) In working out the gambling duty payable, any amount of goods and services tax charged on the receipt, negotiation or settlement of any bet, the supply of any lottery, the provision or operation of any gaming machine or the provision of a gaming service (as the case may be) must be disregarded.
(5) No gambling duty is payable on revenue from any gaming machine the use or keeping of which is in contravention of any written law.
Division 2—Liability
Who is liable to pay gambling duty
7.—(1) Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator is payable by the authorised betting operator.
(2) Any gambling duty in respect of any lottery promoted by an authorised lottery promoter is payable by the authorised lottery promoter.
(3) Any gambling duty in respect of the keeping of any gaming machine in any non-casino premises is payable by the person who—
- (a) is authorised, under a licence, permit or other authority granted under any written law, to keep one or more gaming machines in connection with a business in Singapore at those non-casino premises; or
- (b) is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply to keeping one or more gaming machines in connection with a relevant business at those non-casino premises,
regardless that the person may not be the proprietor of those premises.
