REPUBLIC OF SINGAPORE
GOVERNMENT GAZETTE
ACTS SUPPLEMENT
Published by Authority

NO. 25]Friday, August 21 [1992

The following Act was passed by Parliament on 31st July 1992 and assented to by the President on 13th August 1992:—
Inland Revenue Authority Of Singapore Act 1992

(No. 25 of 1992)


I assent.

WEE KIM WEE
President.
13th August 1992.
Date of Commencement: 1st September 1992
An Act to establish and incorporate the Inland Revenue Authority of Singapore, to provide for its functions and powers, and for matters connected therewith.
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
PART I
PRELIMINARY
Short title and commencement
1.  This Act may be cited as the Inland Revenue Authority of Singapore Act 1992 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Interpretation
2.  In this Act, unless the context otherwise requires —
“appointed day” means the date of commencement of this Act;
“Authority” means the Inland Revenue Authority of Singapore established under section 3;
“Chairman” means the Chairman of the Authority and includes any temporary Chairman of the Authority;
“chief executive officer” means the chief executive officer of the Authority and includes any person acting in that capacity;
“Deputy Chairman” means the Deputy Chairman of the Authority and includes any temporary Deputy Chairman of the Authority;
“member” means a member of the Authority.