| Singapore Tourism (Cess Collection) Act 1972 |
| Singapore Tourism (Cess Collection) (Formula 1 Singapore Airlines Singapore Grand Prix 2023) Order 2023 |
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| Citation and commencement |
| 1. This Order is the Singapore Tourism (Cess Collection) (Formula 1 Singapore Airlines Singapore Grand Prix 2023) Order 2023 and comes into operation on 1 September 2023. |
| Definitions |
| Tourism event |
| 3. The tourism event to which this Order relates is the Formula 1 Singapore Airlines Singapore Grand Prix 2023. |
| Taxable period |
| 4. The taxable period connected with the tourism event is the period between 14 September 2023 and 17 September 2023 (both dates inclusive). |
| Taxable transactions on which cess is payable |
5.—(1) Subject to sub-paragraph (2), the following arrangements are taxable transactions connected with the tourism event on which cess is payable:
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| Tourism event establishment making taxable transactions |
| 6. The tourism event establishment making the taxable transaction connected with the tourism event mentioned in paragraph 5(1) is the operator of the hotel. |
| Amount of cess |
7. The cess payable on a taxable transaction connected with the tourism event is as follows:
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| Gross receipts where consideration paid wholly in money |
8.—(1) This paragraph applies to every taxable transaction connected with a tourism event where consideration for the taxable transaction is paid wholly in money.
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| Gross receipts in other cases |
9.—(1) This paragraph applies to —
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Permanent Secretary (Development), Ministry of Trade and Industry, Singapore. |
| [MTI 119-01-0012; AG/LEGIS/SL/305C/2020/1 Vol. 1] |