Skills Development Levy Regulations - Singapore Statutes Online

Skills Development Levy ACT

(Chapter 306, Section 23)

Skills Development Levy Regulations

Rg 2

G.N. No. S 258/1991

REVISED EDITION 1995

(1st April 1995)

[7th June 1991]

PART I

PRELIMINARY

Citation

1. These Regulations may be cited as the Skills Development Levy Regulations.

Definitions

2. In these Regulations, unless the context otherwise requires —

[Deleted by S 454/2014 wef 01/07/2014]

“Agency” means the SkillsFuture Singapore Agency established under section 3 of the SkillsFuture Singapore Agency Act 2016 and includes any officer, employee or agent of the Agency authorised by the Agency in that behalf;

[S 491/2016 wef 03/10/2016]

[S 376/2023 wef 31/12/2021]

“executor” means any executor, administrator or other person administering the estate of a deceased person;

“incapacitated person” means an infant or a mentally disordered person;

“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;

“return” means a return of payroll required under these Regulations.

[G.N. No. S 258/91]

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