Private Lotteries Act 2011
2020 REVISED EDITION
This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021
An Act to provide for the control and levy of tax on private lotteries and other related matters.
[1 April 2011]
PART 1
PRELIMINARY
Short title
1.  This Act is the Private Lotteries Act 2011.
Interpretation
2.  In this Act, unless the context otherwise requires —
“book” includes any record, register, document or other record of information, and any account or accounting record, however compiled, recorded or stored, whether in written or printed form or on microfilm or in electronic form or otherwise;
“Chief Assessor” means the Chief Assessor appointed under section 3(1) of the Property Tax Act 1960;
“Commissioner” means the Commissioner of Betting Duties appointed under section 5, and includes a Deputy Commissioner of Betting Duties and an Assistant Commissioner of Betting Duties appointed under that section;
“Commissioner of Stamp Duties” means the Commissioner of Stamp Duties appointed under section 3(1) of the Stamp Duties Act 1929;
“Comptroller of Goods and Services Tax” means the Comptroller of Goods and Services Tax appointed under section 4 of the Goods and Services Tax Act 1993;
“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947;
“Comptroller of Property Tax” means the Comptroller of Property Tax appointed under section 3(1) of the Property Tax Act 1960;
“document” includes, in addition to a document in writing —
(a)any map, plan, graph or drawing;
(b)any photograph;
(c)any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;
(d)any disc, tape, soundtrack, or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom;
(e)any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and
(f)any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;
“fruit machine” means any machine —
(a)operated by the use of a coin, a token, a stored value card or any other thing; and
(b)by the manipulation of which chances are given of obtaining prizes in money,
and includes a jackpot machine, but does not include any machine declared not to be a fruit machine by the Minister for Home Affairs, by order in the Gazette;
“lottery” means any game, method, scheme or device whereby money or money’s-worth is distributed or allotted in any manner depending upon or to be determined by chance or lot, whether the same is held, drawn, exercised or managed either in whole or in part within or outside Singapore;
“permit” means a permit granted under section 8;
“Permit Officer” means the Permit Officer appointed under section 4, and includes a person appointed under that section to act in the Permit Officer’s place during his or her temporary absence and, except under section 26, an Assistant Permit Officer appointed under section 4;
“private lottery” means a lottery in which tickets or chances are offered for sale only to members of a society which is established for purposes not connected with gaming, wagering or lotteries and such number of guests of each member as the Minister for Home Affairs may prescribe by regulations;
“promoter”, in the case of a lottery promoted by a society, means the individual who, or the secretary (or similar official) of the society who, promotes the lottery, and in the case of a lottery promoted, held, drawn or managed outside Singapore, the principal official of the local or affiliated branch or section of the society;
“public accountant” means a person who is registered or deemed to be registered as a public accountant under the Accountants Act 2004;
“society” includes a club, an institution, an organisation or other association or body of persons by whatever name called, and each local or affiliated branch or section of a society is to be regarded as a separate and distinct society;
“ticket”, in relation to any lottery or proposed lottery, includes any document evidencing the claim of a person to participate in the chances of a lottery.
Application of Act
3.—(1)  This Act does not apply to bets made on any totalisator or pari-mutuel and sweepstakes affected by the Betting and Sweepstake Duties Act 1950.
(2)  Nothing in this Act is deemed to permit or enable any person to take part in any private lottery promoted by a society of which the person is not a member or a guest of such member, referred to in the definition of “private lottery” in section 2.