Betting and Sweepstake Duties (Amendment) Act 1999

REPUBLIC OF SINGAPORE

GOVERNMENT GAZETTE

ACTS SUPPLEMENT

Published by Authority

NO. 14]

Thursday, April 1

[1999

The following Act was passed by Parliament on 18th March 1999 and assented to by the President on 20th March 1999:—

Betting and Sweepstake Duties (Amendment) Act 1999

(No. 14 of 1999)

I assent.

ONG TENG CHEONG,

President.

20th March 1999.

Date of Commencement: 31st March 1999

An Act to amend the Betting and Sweepstake Duties Act (Chapter 22 of the 1985 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. This Act may be cited as the Betting and Sweepstake Duties (Amendment) Act 1999 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

New section 2A

2. The Betting and Sweepstake Duties Act (referred to in this Act as the principal Act) is amended by inserting, immediately after section 2, the following section:

“Sports betting duty

2A.—(1) Subject to the provisions of this Act, there shall be charged a sports betting duty in respect of any betting at fixed odds on any football game or sporting event where the betting is promoted in Singapore by or on behalf of any exempt organisation.

(2) Sports betting duty shall be an amount equal to 20%, or such other rate as the Minister may prescribe by order in the Gazette, of the gross betting profit of the exempt organisation in respect of any betting at fixed odds it promotes in connection with any particular football game or sporting event.

(3) Sports betting duty shall be paid by the exempt organisation promoting the betting at fixed odds on any particular football game or sporting event within 15 days (or such further period as the Commissioner of Stamp Duties may allow in any particular case) after the date on which the football game or sporting event, as the case may be, takes place.

(4) For the purposes of subsection (2), the gross betting profit of an exempt organisation in relation to any particular football game or sporting event shall be the amount (if any) by which the value specified in paragraph (a) exceeds the value specified in paragraph (b) —

(a)	the aggregate value in money of the stakes on all bets at fixed odds received or negotiated in Singapore by or on behalf of the exempt organisation in connection with that football game or sporting event; and
(b)	the value in money of the winnings paid by or on behalf of the exempt organisation on the results of that football game or sporting event.

(5) In calculating the amount of the stake on a bet under subsection (4)(a), the amount of goods and services tax charged on the supply of the betting transaction shall be excluded.

(6) For the purposes of this section, a bet is a bet at fixed odds only if the person making it knows or can know, at the time he makes it, the amount he will win, except in so far as the amount is to depend —

(a)	on the result of the event or events betted on;
(b)	on any such event taking place or producing a result;
(c)	on the numbers taking part in any such event;
(d)	on the starting prices or totalisator odds for any such event;
(e)	on there being totalisator odds for any such event; or
(f)	on the time when his bet is received by any person with or through whom the bet is made.

(7) In this section and sections 3, 4, 5 and 8, unless the context otherwise requires —

“exempt organisation” means any person or organisation that is exempt from all of the provisions of the Betting Act (Cap. 21) under a notification made under section 22(1) of that Act, or from all of the provisions of the Common Gaming Houses Act (Cap. 49) under a notification made under section 24(1) of that Act;

“football game” means the game also known as soccer, whether taking place inside or outside Singapore;

“promote” includes controlling or supervising the receipt or negotiation of bets or the conduct of games of chance, and “promoter” and “promoting” shall be construed accordingly;

“sporting event” means any type of game, sport or exercise prescribed by the Minister, whether taking place inside or outside Singapore;

“starting prices”, in relation to any event, means the odds ruling at the scene of the event immediately before the start;

“totalisator odds” means the odds paid on bets made by means of a totalisator at the scene of the event;

“winnings” includes winnings of any kind in money.”.

Repeal and re-enactment of section 4

3. Section 4 of the principal Act is repealed and the following section substituted therefor:

“Keeping of accounts and delivery of statement by promoter

4.—(1) The promoter of any betting or sweepstake referred to in section 2 or 2A shall —

(a)

keep such books of accounts in respect of such betting or sweepstake as may be prescribed and shall enter in these books true and regular accounts of all moneys received by the promoter in respect of the betting or sweepstake and all costs, charges and expenses incurred by the promoter in promoting the betting or sweepstake;

(b)

draw up a statement showing the following:

(i)	the amount of stakes on all bets received in respect of each horse race, football game or sporting event, or other contingency in other forms of betting;
(ii)	in the case of a sweepstake, the amount contributed to each sweepstake;
(iii)	the amount of goods and services tax charged on the supply of the betting or sweepstake transaction; and
(iv)	where the promoter has received or negotiated bets at fixed odds on any football game or sporting event, the value in money of the winnings paid by or on behalf of the promoter on the results of the game or sporting event; and

(c)

pay to the Commissioner of Stamp Duties the amount of duty so chargeable in respect of the betting or sweepstake in Singapore dollar.

(2) The statement referred to in subsection (1)(b) shall be delivered and the duty so chargeable shall be paid to the Commissioner of Stamp Duties —

(a)	in the case of bets made on any totalisator or pari-mutuel, or in any other system or method of cash or credit betting held, promoted, organised, administered or operated by any racing club or association referred to in section 2(1), within 15 days, or such further period as the Commissioner may allow under subsection (3), after the last day of the race meeting at which the bets were made;
(b)	in the case of any sweepstake referred to in section 2(2), within 15 days, or such further period as the Commissioner may allow under subsection (3), after the date on which the winners in that sweepstake are ascertained; or
(c)	in the case of any betting referred to in section 2A, within 15 days, or such further period as the Commissioner may allow under subsection (3), after the date the football game or sporting event in respect of which the bet is made takes place.

(3) The Commissioner of Stamp Duties may in any case or class of cases, as he thinks fit, extend the time within which the statement under subsection (1) (b) and the duty chargeable shall be delivered and paid to the Commissioner.

(4) For the purposes of this Act, “promoter”, in relation to any racing club or association, means the secretary of the racing club or association which has promoted any totalisator, pari-mutuel or any other system or method of cash or credit betting or sweepstake.”.

Miscellaneous amendments

4.—(1) The principal Act is amended by inserting, immediately after the word “sweepstake” in the following provisions, the words “or betting”:

Sections 3 (2nd line) and 5 (4th line).

(2) The principal Act is amended by inserting, immediately after the words “racing club or association” in the following provisions, the words “or exempt organisation”:

Sections 3 (4th line) and 5 (4th and 5th lines).

Transitional provision

5. Where a period of time specified in the principal Act is, immediately before the commencement of this Act, current, that period shall continue to run as if this Act had not been enacted.

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