No. S 565
Goods and Services Tax (Amendment) Act 2010
(Act 20 of 2010)
Goods and Services Tax (Amendment) Act (Commencement) Notification 2010
In exercise of the powers conferred by section 1 of the Goods and Services Tax (Amendment) Act 2010, the Minister for Finance hereby makes the following Notification:
1.  This Notification may be cited as the Goods and Services Tax (Amendment) Act (Commencement) Notification 2010.
2.—(1)  The Goods and Services Tax (Amendment) Act 2010 shall, with the exception of sections 2, 3, 4, 6, 7, 9, 10, 11, 12, 13(a) and (b), 14, 17 and 18, come into operation on 1st October 2010.
(2)  Sections 2, 3, 4, 6, 7, 9, 10, 11, 12, 13(a) and (b), 14, 17 and 18 shall come into operation on 1st January 2011.

Made this 29th day of September 2010.

PETER ONG
Permanent Secretary,
Ministry of Finance,
Singapore.
[MFR 60.1.0013 Vol. 36; AG/LLRD/LEG/B/2010/6 Vol. 6]