Comparison View

Formal Consolidation |  Amended S 349/2017
Waterborne tax
3.—(1)  For the purposes of section 20(4) of the Act, the waterborne tax payable by the owner or occupier of any premises shall be the sum total of the following amounts:
(a)[Deleted by S 349/2017 wef 01/07/2017]
(b)subject to sub‑paragraph (3), the amount specified in Part 1 of the Schedule in respect of the volume of water supplied by the Board to those premises (whether through the water reticulation system, a water wagon or any other means); and
[S 349/2017 wef 01/07/2017]
(c)the amount specified in Part 2 of the Schedule in respect of the volume of used water discharged from any premises into any sewer or sewerage system vested in or owned by the Government or controlled, supervised, maintained and repaired by the Board, where the used water did not originate as water supplied to those premises by the Board but is leachate.
[S 349/2017 wef 01/07/2017]
(2)  [Deleted by S 349/2017 wef 01/07/2017]
(3)  Sub-paragraph (1)(b) shall not apply with respect to any volume of water that is supplied through a fire hydrant placed under section 10 of the Fire Safety Act (Cap. 109A) in any public street (as defined in section 2 of the Street Works Act (Cap. 320A)).
(4)  The amounts of waterborne tax specified in the Schedule are not inclusive of goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A), and the person liable to pay the waterborne tax shall, in addition to such waterborne tax, bear and pay the goods and services tax charged on the waterborne tax at the rate prevailing at the time of such charging.
Informal Consolidation | Amended S 714/2022
Waterborne tax
3.—(1)  For the purposes of section 20(7) of the Act, the waterborne tax payable by the owner or occupier of any premises shall be the sum total of the following amounts:
(a)[Deleted by S 349/2017 wef 01/07/2017]
(b)subject to sub‑paragraph (3), the amount specified in Part 1 of the Schedule in respect of the volume of water supplied by the Board to those premises (whether through the water reticulation system, a water wagon or any other means); and
[S 349/2017 wef 01/07/2017]
(c)the amount specified in Part 2 of the Schedule in respect of the volume of used water discharged from any premises into any sewer or sewerage system vested in or owned by the Government or controlled, supervised, maintained and repaired by the Board, where the used water did not originate as water supplied to those premises by the Board but is leachate.
[S 349/2017 wef 01/07/2017]
[S 714/2022 wef 31/12/2021]
(2)  [Deleted by S 349/2017 wef 01/07/2017]
(3)  Sub-paragraph (1)(b) shall not apply with respect to any volume of water that is supplied through a fire hydrant placed under section 10 of the Fire Safety Act 1993 in any public street (as defined in section 2 of the Street Works Act 1995).
[S 714/2022 wef 31/12/2021]
(4)  The amounts of waterborne tax specified in the Schedule are not inclusive of goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A), and the person liable to pay the waterborne tax shall, in addition to such waterborne tax, bear and pay the goods and services tax charged on the waterborne tax at the rate prevailing at the time of such charging.