No. S 204
Betting and Sweepstake Duties Act
(Chapter 22)
Betting and Sweepstake Duties Order 2005
In exercise of the powers conferred by sections 3, 4 and 6 of the Betting and Sweepstake Duties Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Betting and Sweepstake Duties Order 2005 and shall come into operation on 1st April 2005.
Duty on betting
2.—(1)  The duty charged under section 3(1) of the Act in respect of every bet on a totalisator, pari-mutuel or in any other system or method of cash or credit betting held, promoted, organised, administered or operated by an exempt organisation specified in the First Schedule to this Order shall be 25% of the amount of the bet.
(2)  In the case of betting on a totalisator promoted, organised, administered or operated by an exempt organisation specified in the Second Schedule to this Order in connection with any horse race, the duty charged under section 3(1) of the Act shall be (instead of the rate referred to in sub-paragraph (1)) an amount equal to 25% of the gross betting profit of the exempt organisation in respect of such betting in connection with each horse race.
(3)  For the purposes of sub-paragraph (2), the gross betting profit of an exempt organisation in relation to any particular horse race shall be the amount by which the value specified in sub-paragraph (a) exceeds the value specified in sub-paragraph ( b):
(a)the aggregate value in money received from bets made on the totalisator promoted, organised, administered or operated by the exempt organisation in connection with that horse race;
(b)the value in money of the winnings paid by or on behalf of the exempt organisation on the totalisator promoted, organised, administered or operated by the exempt organisation in connection with that horse race.
(4)  The duty referred to in sub-paragraph (1) shall be paid, and the statement referred to in section 6(1)(b) of the Act which relates to that duty shall be delivered, to the Commissioner within 15 days (or such further period as the Commissioner may allow under section 6(3) of the Act) after the draw date relating to the bets.
(5)  The duty referred to in sub-paragraph (2) shall be paid, and the statement referred to in section 6(1)(b) of the Act which relates to that duty shall be delivered, to the Commissioner within 15 days (or such further period as the Commissioner may allow under section 6(3) of the Act) after the last day of the race meeting at which the bets were made.
Duty on sweepstakes
3.—(1)  The duty charged under section 3(2) of the Act on every sweepstake promoted by an exempt organisation specified in the Third Schedule to this Order shall be 30% of the amount contributed towards the sweepstake.
(2)  The duty referred to in sub-paragraph (1) shall be paid, and the statement referred to in section 6(1)(b) of the Act which relates to that duty shall be delivered, to the Commissioner within 15 days (or such further period as the Commissioner may allow under section 6(3) of the Act) after the date on which the winners in that sweepstake are ascertained.
Sports betting duty
4.—(1)  The sports betting duty charged under section 4 of the Act in respect of any betting at fixed odds on any particular football game or sporting event promoted in Singapore by or on behalf of an exempt organisation specified in the Fourth Schedule to this Order shall be an amount equal to 25% of the gross betting profit of the exempt organisation in respect of such betting.
(2)  The sports betting duty referred to in sub-paragraph (1) shall be paid, and the statement referred to in section 6(1)(b) of the Act which relates to that duty shall be delivered, to the Commissioner within 15 days (or such further period as the Commissioner may allow under section 6(3) of the Act) after the date on which the football game or sporting event in respect of which the bet is made takes place.
(3)  For the purposes of sub-paragraph (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;
(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.
(4)  For the purposes of this paragraph, a bet is a bet at fixed odds only if the person making it knows or can determine, at the time he makes it, the amount he will win, except in so far as the amount is to depend on —
(a)the result of the event or events betted on;
(b)any such event taking place or producing a result;
(c)the numbers taking part in any such event;
(d)the starting prices or totalisator odds for any such event;
(e)there being totalisator odds for any such event; or
(f)the time when his bet is received by any person with or through whom the bet is made.
GST excluded
5.  The amount of goods and services tax charged on the supply of the betting or sweepstake transactions, as the case may be, shall be excluded in calculating —
(a)the amount of the bet referred to in paragraph 2(1);
(b)the amount received from a bet made on a totalisator under paragraph 2(3)(a);
(c)the amount contributed towards the sweepstake referred to in paragraph 3(1); and
(d)the amount of the stake on a bet under paragraph 4(3)(a).
Revocation
6.  The Betting and Sweepstake Duties Order (O 1) and the Betting and Sweepstake Duties (Sports Betting Duty-Variation of Rate) Order (O 2) are revoked.

Made this 31st day of March 2005.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF R1.2.1 V7; AG/LEG/SL/22/2001/1 Vol. 1]