No. S 261
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment) Regulations 2002
In exercise of the powers conferred by section 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Goods and Services Tax (General) (Amendment) Regulations 2002 and shall come into operation on 1st June 2002.
Amendment of Schedule
2.  The Schedule to the Goods and Services Tax (General) Regulations (Rg 1) is amended by deleting the words “$23,000 per annum” in item 1 and substituting the words “$30,000 per annum”.

Made this 30th day of May 2002.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[Customs (Conf) 0114/87/Vol. 16; AG/LEG/SL/117A/2002/1 Vol. 1; MF(R) R30.4.0302 V9]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).