No. S 890
Goods and Services Tax (Amendment) Act 2005
(Act 38 of 2005)
Goods and Services Tax (Amendment) Act (Commencement) Notification 2005
In exercise of the powers conferred by section 1 of the Goods and Services Tax (Amendment) Act 2005, 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 2005.
2.  The Goods and Services Tax (Amendment) Act 2005 shall come into operation on 1st January 2006.

Made this 28th day of December 2005.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF R60.001.0013 Vol. 25; AG/LEG/B/24/2005]