COVID-19 (Temporary Measures) Bill

Bill No. 19/2020

Read the first time on 7 April 2020.

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) Parts 1 (except section 2), 2 and 3 continue in force for a period of one year beginning on the date of their commencement.

(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), 8 or 26 or regulations made under section 26.

(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).

(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 (except for section 34(1) and (2)) comes into operation on a date that the Minister appoints by notification in the Gazette and continues in force for a period of one year beginning on that date.

(8) Section 34(1) and (2) is deemed to have come into operation on 7 April 2020 and continues in force for a period of one year beginning on that date.

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) and (c), the Minister charged with the responsibility for law;
(b)	for the purposes of Part 6, the Minister charged with the responsibility for finance; and
(c)	for the purposes of Part 7, the Minister charged with the responsibility for health;

“notification for relief” means a notification mentioned in section 9(1);

“prescribed period” means the period prescribed under section 3;

“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 Schedule, but not one that falls within such description of contracts as may be prescribed;

“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 the prescribed period for or by a period determined by the Minister, and the period may be extended or shortened more than once.

(3) An order mentioned in subsection (2) 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 during such an extension as if that paragraph were omitted.

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