GAMBLING DUTIES
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(2) In this Part—
- “document” includes—
- (a) any return, account, statement or record required by section 22, 23 or 24 to be lodged, kept or retained; and
- (b) any computer program or computer software;
- “enforcement purpose” means any of the following:
- (a) to determine compliance with this Act and the Regulations, including whether an offence under this Act or the Regulations has been committed;
- (b) to determine whether any document or information provided to the Commissioner or an enforcement official or the IRAS under a provision of this Act or the Regulations is correct.
(3) Where—
- (a) by or under any provision of this Part or any Regulations for the purposes of this Part, an act or a thing is required or directed to be done within a particular period or before a particular time;
- (b) failure to do the act or thing within the period or before the time referred to in paragraph (a) constitutes an offence; and
- (c) that act or thing is not done within the period or before the time referred to in paragraph (a),
the obligation to do that act or thing continues, even though that period has expired or that time has passed, until that act or thing is done.
(4) The Commissioner may, upon an application by or on behalf of a person, grant an extension of time within which the person is required by this Part or any Regulations made for the purposes of this Part—
- (a) to lodge a return, an account or a statement;
- (b) to provide any other record or other document; or
