Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation | 1985 RevEd
Interpretation
2. In this Act, unless the context otherwise requires —
“services” includes the letting of any apparatus or appliance;
“tax” means the tax imposed under this Act;
“taxable services” means the services of a statutory board specified to be taxable under section 3.
Informal Consolidation | Amended Act 26 of 1995
Interpretation
2. In this Act, unless the context otherwise requires —
“services” includes the letting of any apparatus or appliance;
“statutory board” includes a public telecommunication licensee referred to in the Telecommunication Authority of Singapore Act and a public electricity supplier or a public gas licensee referred to in the Public Utilities Act 1995.
[12/1992 wef 01/04/1992]
[26/1995 wef 01/10/1995]
“tax” means the tax imposed under this Act;
“taxable services” means the services of a statutory board specified to be taxable under section 3.