REPUBLIC OF SINGAPORE
GOVERNMENT GAZETTE
ACTS SUPPLEMENT
Published by Authority

NO. 13]Thursday, April 9 [2020

The following Act was passed by Parliament on 7 April 2020 and assented to by the President on 7 April 2020:—
COVID-19 (Temporary Measures) Act 2020

(No. 14 of 2020)


I assent.

HALIMAH YACOB,
President.
7 April 2020.
Date of Commencement: 27 March 2020 Part 4
Date of Commencement: 7 April 2020 Section 2, Part 5 and section 34(1) and (2)
Date of Commencement: 8 April 2020 Section 34(3) to (9) and 35
Date of Commencement: 20 April 2020 Section 3, Parts 2 and 3 and the Schedule
Date of Commencement: 22 April 2020 Part 6
An Act to provide temporary measures, and deal with other matters, relating to the COVID‑19 pandemic, and to make a consequential amendment to the Property Tax Act (Chapter 254 of the 2005 Revised Edition).
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
Short title and commencement
1.—(1)  This Act is the COVID-19 (Temporary Measures) Act 2020 and, except for Parts 4, 5 and 7, comes into operation on a date that the Minister appoints by notification in the Gazette.
(2)  Part 3 continues in force for a period of one year beginning on the date of its commencement.
[Act 9 of 2021 wef 19/04/2021]
(2A)  Parts 1 (except section 2) and 2 remain in force until the end of 19 April 2022.
[Act 9 of 2021 wef 19/04/2021]
(3)  The expiry of Part 1, 2 or 3 does not —
(a)affect its operation as respects things previously done or omitted to be done; or
(b)apply to section 2, 6(5) to (7), 7(2) to (5), 7A(2), (3) and (4), 7B, 8, 13(3A) and (3B), 15A or 26 or regulations made under section 26.
[Act 29 of 2020 wef 20/06/2020]
(4)  Despite the expiry of Part 2, Division 4 of that Part (including regulations made under section 19 for that Division) continues to apply in relation to —
(a)any application for an assessor’s determination that is pending on the date of the expiry; and
(b)any application for an assessor’s determination made pursuant to saving and transitional provisions made under section 19(2)(f).
(4A)  Despite the expiry of Part 2, provisions in Part 2 and regulations made under section 19 that have been incorporated by reference in any other Part or regulations made under any other Part, continue to have effect in relation to that other Part or those other regulations.
[Act 37 of 2020 wef 16/11/2020]
(4B)  Despite the expiry of Part 2, sections 10 and 11 continue to apply for the purpose of appointing assessors to make determinations under Part 8.
[Act 37 of 2020 wef 16/11/2020]
(5)  Part 4 is deemed to have come into operation on 27 March 2020.
(6)  Section 2 and Part 5 are deemed to have come into operation on 7 April 2020.
(7)  Part 7 remains in force until the end of 8 April 2023.
[Act 6 of 2021 wef 01/03/2021]
[Act 16 of 2022 wef 30/03/2022]
(8)  [Deleted by Act 6 of 2021 wef 01/03/2021]
PART 1
PRELIMINARY
Interpretation
2.  In this Act, unless the context otherwise requires —
“assessor” means a person appointed to the panel of assessors under section 11;
“assessor’s determination” means a determination by an assessor under section 13 on an application under section 12;
“construction contract” has the meaning given by section 2 of the Building and Construction Industry Security of Payment Act (Cap. 30B);
“COVID‑19” means the infectious disease known as Coronavirus Disease 2019;
“COVID‑19 event” means —
(a)the COVID‑19 epidemic or pandemic; or
(b)the operation of or compliance with any law of Singapore or another country or territory, or an order or direction of the Government or any statutory body, or of the government or other public authority of another country or territory, being any law, order or direction that is made by reason of or in connection with COVID‑19;
“event contract” means a contract for the provision of a venue, accommodation, amenities, transport, entertainment, catering or other goods or services for —
(a)a business meeting, incentive travel, conference, exhibition, sales event, concert, show, wedding, party or other social gathering, or sporting event; or
(b)the participants, attendees, guests, patrons or spectators of any of the events mentioned in paragraph (a);
“Minister” means —
(a)except as provided in paragraphs (b) to (e), the Minister charged with the responsibility for law;
[Act 6 of 2021 wef 01/03/2021]
(b)for the purposes of Part 6 — the Minister charged with the responsibility for finance;
(c)for the purposes of Part 7 — the Minister charged with the responsibility for health;
[Act 6 of 2021 wef 01/03/2021]
(d)for the purposes of Parts 8A, 8B, 8C and 10A — the Minister charged with the responsibility for national development; and
[Act 37 of 2020 wef 27/11/2020]
[Act 6 of 2021 wef 01/03/2021]
[Act 14 of 2021 wef 06/08/2021]
(e)for the purposes of Part 11 — the Minister charged with the responsibility for digital Government and public sector data governance;
[Act 6 of 2021 wef 01/03/2021]
“notification for relief” means a notification mentioned in section 9(1);
“prescribed period”  —
(a)in relation to Part 1 or 3 — means the period prescribed under section 3 as extended or shortened under that section for Part 1 or 3; and
(b)in relation to any scheduled contract in Part 2 — means the period prescribed under section 3 as extended or shortened under that section for that Part or for a description of contracts to which that contract belongs, as the case may be;
[Act 37 of 2020 wef 15/10/2020]
“Registrar” means the Registrar of assessors appointed under section 10(1), and includes any Deputy Registrar of assessors exercising the functions of the Registrar;
“scheduled contract” means a contract within a description of contracts set out in the First Schedule, but not one that falls within such description of contracts as may be prescribed;
[Act 37 of 2020 wef 14/01/2021]
“supply contract” has the meaning given by section 2 of the Building and Construction Industry Security of Payment Act;
“tourism-related contract” means —
(a)a contract for the international carriage of passengers by sea or land;
(b)a contract for the provision of transport, short‑term accommodation, entertainment, dining, catering, tours or other tourism‑related goods or services for visitors to Singapore, domestic tourists or outbound tourists; or
(c)a contract for the promotion of tourism in Singapore or the distribution for the purposes of trade or retail of products related to such tourism.
Prescribed period
3.—(1)  The Minister may, by order in the Gazette, prescribe a period not exceeding 6 months for the purposes of this Part and Parts 2 and 3.
(2)  The Minister may, by order in the Gazette, extend or shorten for or by a period determined by the Minister, the prescribed period as it applies to —
(a)this Part or Part 2 or 3; or
(b)a description of scheduled contracts in Part 2, or a description of contracts within such description in Part 2,
and that period may be extended or shortened more than once.
[Act 37 of 2020 wef 15/10/2020]
(3)  An order mentioned in subsection (2) made in relation to a description of contracts under paragraph (b) of that subsection may specify that the extension of the prescribed period does not apply in relation to any paragraph of section 5(3), and the provisions of Part 2 apply in relation to such contracts during the extension as if that paragraph were omitted.
[Act 37 of 2020 wef 15/10/2020]