Consequential amendments to Goods and Services Tax Act
47.—(1) Section 35 of the Goods and Services Tax Act is amended—
- (a) by deleting the words “fruit machines” in subsection (1) and substituting the words “gaming machines”; and
- (b) by deleting the words “ “fruit machines” have the meanings given by the Private Lotteries Act 2011” in subsection (3) and substituting the words “ “gaming machines” have the meanings given by the Gambling Duties Act 2022”.
(2) The Third Schedule to the Goods and Services Tax Act is amended by deleting the words “betting and sweepstake duties, cess, film hire duty, lotteries duty” in paragraph 12 and substituting the words “gambling duties, cess, film hire duty”.
Consequential amendments to Inland Revenue Authority of Singapore Act
48.—(1) Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words “betting and sweepstake duties, private lotteries duty” in paragraph (a) and substituting the words “gambling duties”.
(2) The Inland Revenue Authority of Singapore Act is amended by inserting, immediately after section 28, the following section:
- “Electronic service system
- 29.—(1) The Authority may establish a system providing for the electronic service—
- (a) by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or
