# legal_provisions

document_id: gca-2022
provision_ref: s8
chapter: PART 1 - PRELIMINARY
section: 8
title: Meanings of “conducts gaming” and associated terms
content:
8. —(1) For the purpose of any provision of this Act, a person conducts gaming if the person, whether or not or through an agent and whether alone or with others, and whether by remote communication or otherwise — ( a ) undertakes any of the following activities in the course of business: (i) install and operate (but not just play), or make available to others, any gaming machine for the purpose of gambling; (ii) control or operate a computer server — (A) in Singapore that enables any game of chance to be played by others in Singapore or elsewhere by remote communication for a prize; or (B) in Singapore or elsewhere that enables any game of chance to be played by others in Singapore by remote communication for a prize; (iii) conduct a game of chance for others to play the game of chance for a prize in accordance with arrangements made by the person; (iv) offer an opportunity to or otherwise facilitate others to play a game of chance for a prize, in accordance with arrangements made by the person; ( b ) organises, manages or supervises any activity described in paragraph ( a ); ( c ) distributes the turnover of any activity described in paragraph ( a ) or ( b ) (for example, by redeeming tokens, meeting costs, or making grants) in accordance with arrangements made by the person; ( d ) authorises the carrying on of any activity described in paragraph ( a ), ( b ) or ( c ) — (i) by a contractor or an employee or agent of the person; or (ii) as an officer, a trustee or member of the governing body of an incorporated or unincorporated body that is conducting the gaming; or ( e ) assists in an activity described in paragraph ( a ), ( b ), ( c ) or ( d ) or any combination of those activities. (2) Without limiting subsection (1), a game of chance is taken to be conducted in the course of business if — ( a ) a fee is charged to participate in the game of chance or to enter the place where the game of chance is conducted at a price or rate which reflects the opportunity to play the game (other than a fee intended to cover the reasonable cost of any food or beverages provided at the place); or ( b ) a charge, commission or fee is deducted from any amount bet or won by a participant in the game of chance. (3) Without affecting subsection (1), a person also conducts gaming if the person engages in any conduct on behalf of, or in accordance with arrangements made by, another, for or in connection with any activity mentioned in subsection (1). (4) However, a person is not to be treated as assisting in an activity in subsection (1), or engaging in any conduct on behalf of or in accordance with arrangements made by another as mentioned in subsection (3), merely because — ( a ) the person supplies, installs or repairs, in the course of business, any gambling article intended to be used or is used for or in connection with an activity described in subsection (1); ( b ) the person — (i) is a provider of — (A) an internet access service; (B) a telecommunication service; or (C) a relevant electronic service other than a service that enables end‑users to play online games with other end‑users; and (ii) makes available, in the course of business of providing a service mentioned in sub‑paragraph (i), information or material produced entirely by another person — (A) without altering the information or material; or (B) only altering the information or material to the extent to fit time, space or format constraints; or ( c ) the person publishes a gambling advertisement in Singapore or sends an inducement to gamble to anyone.


document_id: gca-2022
provision_ref: s9
chapter: PART 1 - PRELIMINARY
section: 9
title: Meanings of “lottery” and associated expressions
content:
9. —(1) For the purpose of any provision of this Act, “lottery” means an arrangement or a scheme, competition or device, which may or may not involve multiple participants, for the distribution of prizes where — ( a ) entitlement to participate in the arrangement, scheme, competition or device depends on — (i) the payment of or giving of any money or money equivalent or any thing else of value by the participant; or (ii) the attendance or other qualification of the participant, without payment; and ( b ) the distribution depends, at any stage of the arrangement, scheme, competition or device, on an element of chance (even if the arrangement, scheme, competition or device, in some other respects, involves a genuine or purported exercise of skill), and includes lucky draws, raffles and sweepstakes, and any transaction by way of gambling that is classified under the Regulations as a lottery, but does not include any arrangement or scheme, competition or device that is specified or described by the Minister, by order in the Gazette , not to be a lottery for the purposes of this Act. (2) For the purposes of subsection (1), a reference to paying includes a reference to paying for goods or services at a price or rate which reflects the opportunity to participate in an arrangement or a scheme, competition or device. (3) For the purposes of this Act, a lottery may be determined by any means including — ( a ) by lot or drawing; ( b ) by cards, token, coin or dice; or ( c ) by any machine, electronic process, ticket, envelope or device. (4) A process which requires persons to exercise skill must be treated for the purposes of this section as relying wholly on chance if — ( a ) the requirement cannot reasonably be expected to prevent a significant proportion of persons who participate in the arrangement of which the process forms part from receiving a prize; and ( b ) the requirement cannot reasonably be expected to prevent a significant proportion of persons who wish to participate in that arrangement from doing so. (5) However, any allotment of real or personal estate or interest which according to law is legally allottable, or may be allotted or held by, or by means of, any allotment or partition by lots, is not a lottery for the purposes of any provision of this Act.


document_id: gca-2022
provision_ref: s10
chapter: PART 1 - PRELIMINARY
section: 10
title: Meaning of “conducting a lottery”
content:
10. —(1) For the purpose of any provision of this Act, a person is conducting a lottery if the person, whether or not or through an agent and whether alone or with others, and whether by remote communication or otherwise, undertakes any of the following activities: ( a ) organise or operate the lottery; ( b ) offer an opportunity to or otherwise facilitate others to participate in the lottery in accordance with arrangements made by the person; ( c ) solicit or receive (other than as a prize winner or participant in the lottery) any money or money equivalent or any thing else of value in the course of organising or operating the lottery or managing or supervising it; ( d ) manage or supervise any activity described in paragraph ( a ), ( b ) or ( c ); ( e ) authorise the carrying on of any activity described in paragraph ( a ), ( b ), ( c ) or ( d ) in respect of the lottery — (i) by a contractor or an employee or agent of the person; or (ii) as an officer, a trustee or member of the governing body of an incorporated or unincorporated body that is promoting the lottery; ( f ) assist in an activity described in paragraph ( a ), ( b ), ( c ), ( d ) or ( e ) or any combination of those activities, and each person is to be regarded as a lottery promoter of that lottery. Illustrations Selling or offering for sale any ticket or chance, or share in a ticket or chance, in a lottery. Giving, delivering or collecting any ticket for a lottery arranged by the giver. Drawing, throwing, declaring, or exhibiting expressly or otherwise, the winner or winning number, ticket, lot, figure, design, symbol or other result of any lottery. Printing or publishing in Singapore any lottery ticket or list of prizes or any announcement of the result of a lottery or any announcement or riddle relating to a lottery. (2) Without affecting subsection (1), a person is also regarded as conducting a lottery if the person engages in any conduct on behalf of, or in accordance with arrangements made by, another, for or in connection with any activity mentioned in subsection (1). (3) However, despite subsections (1) and (2), a person is not to be treated as assisting in an activity described in subsection (1), or engaging in any conduct on behalf of or in accordance with arrangements made by another as mentioned in subsection (2), merely because — ( a ) the person supplies, installs or repairs, in the course of business, any gambling article intended to be used or is used for or in connection with an activity described in subsection (1); ( b ) the person — (i) is a provider of — (A) an internet access service; (B) a telecommunication service; or (C) a relevant electronic service other than a service that enables end‑users to play online games with other end‑users; and (ii) makes available, in the course of business of providing a service mentioned in sub‑paragraph (i), information or material produced entirely by another person — (A) without altering the information or material; or (B) only altering the information or material to the extent to fit time, space or format constraints; or ( c ) the person publishes a gambling advertisement in Singapore or sends an inducement to gamble to anyone.


document_id: gca-2022
provision_ref: s11
chapter: PART 1 - PRELIMINARY
section: 11
title: Meanings of “remote gambling” and associated terms
content:
11. —(1) For the purpose of any provision of this Act — “engaging in general remote gambling” includes opening or re‑opening an account with a licensee to engage in general remote gambling; “general remote gambling” means remote gambling that is none of the following: ( a ) on‑course betting; ( b ) off‑course betting; ( c ) gambling using a gambling service authorised by a class licence; ( d ) gambling using remote communication at premises as a customer of a place‑based gambling service provided at those premises on the basis described in paragraph ( c ) of the definition of “place‑based gambling service” in section 3(1); “remote gambling” means gambling by the use of remote communication, even if the gambling is done only partly by means of remote communication; “remote gambling service” means a gambling service that — ( a ) is provided in the course of carrying on a business; and ( b ) makes facilities available for use by others to engage in remote gambling in accordance with arrangements by the provider of the facilities. (2) For the purposes of this Act, a person provides facilities for use by customers to engage in remote gambling if — ( a ) the person makes facilities for remote communication available for use by others; ( b ) the facilities are adapted or presented in such a way as to facilitate, or to draw attention to the possibility of, their use for remote gambling; and ( c ) the nature, adaptation or presentation of the facilities is such that — (i) they cannot reasonably be expected to be used for purposes other than remote gambling; or (ii) they are intended to be used wholly or partly for remote gambling. (3) For the purposes of this Act, it does not matter whether facilities for remote gambling are provided — ( a ) only partly by means of remote communication; or ( b ) outside Singapore or partly inside and partly outside Singapore. (4) However, a person does not provide facilities for use by customers to engage in remote gambling, and is not an agent of another person who provides facilities for a remote gambling service, merely because the person — ( a ) is a provider of — (i) an internet access service; (ii) a telecommunication service; or (iii) a relevant electronic service other than a service that enables end‑users to play online games with other end‑users; and ( b ) makes available, in the course of business of providing a service mentioned in paragraph ( a ), information or material produced entirely by another person — (i) without altering the information or material; or (ii) only altering the information or material to the extent to fit time, space or format constraints. (5) For the purposes of any provision of this Act — ( a ) a remote gambling service has a foreign‑customer link if none of the customers is physically present in Singapore, whether or not an individual who is physically present in Singapore is capable of becoming a customer of that service; and ( b ) a remote gambling service has a Singapore‑customer link if any information or material included or otherwise provided using that service is accessible by, or delivered to, one or more end‑users of the service who are physically present in Singapore. (6) For the purposes of any provision of this Act, a remote gambling service is a Singapore‑based remote gambling service if — ( a ) the service is provided in the course of carrying on a business in Singapore; ( b ) the central management and control of the service is in Singapore; or ( c ) where the service is provided to customers using an internet access service, all or any of the relevant internet content is hosted in Singapore. (7) In subsection (6)( c ), the relevant internet content, in relation to a remote gambling service, means internet content that is accessed, or available for access, by an end‑user in the capacity of customer of that remote gambling service. (8) For the purpose of any provision of this Act, “non‑remote gambling” means any gambling that is not remote gambling.


document_id: gca-2022
provision_ref: s12
chapter: PART 1 - PRELIMINARY
section: 12
title: Meaning of “social gambling”
content:
12. —(1) Subject to subsection (2), non‑remote gambling which — ( a ) is conducted by an individual in premises that are either the individual’s home or another individual’s home in Singapore; ( b ) has as participants only individuals who are members of the same family or who know each other personally; ( c ) is substantially spontaneous, even though it may occur regularly, habitually or by arrangement between the individuals involved; ( d ) is not promoted or conducted — (i) by or for the private gain of any person not participating in the gambling; or (ii) in the course of any business; ( e ) is conducted so that the only way a participant in the gambling can make a profit or gain any other benefit as a result of the gambling is by winning; and ( f ) is conducted in accordance with the conditions prescribed (if any) by Regulations, is to be taken to constitute social gambling and is not unlawful. (2) A reference in any other written law to gambling, gaming or wagering, or to betting, that is unlawful is taken not to refer to social gambling.


document_id: gca-2022
provision_ref: s13
chapter: PART 1 - PRELIMINARY
section: 13
title: Meaning of “underaged individual”
content:
13. —(1) For the purpose of any provision of this Act, an underaged individual is an individual who is below the age specified in the second column of the table below when he or she is gambling in the manner specified opposite that age: First column Second column Type of gambling Minimum age 1. On‑course betting 18 years of age or a higher age prescribed in substitution under subsection (2). 2. Off‑course betting 18 years of age or a higher age prescribed in substitution under subsection (2). 3. Place‑based gambling that involves — ( a ) participating in any lottery; or ( b ) betting connected with a sporting event happening in Singapore or elsewhere (but not a horse or pony race at a racecourse) and a live broadcast of the sporting event is not provided at the premises where the place‑based gambling takes place. 18 years of age or a higher age prescribed in substitution under subsection (2). 4. Place‑based gambling that involves — ( a ) betting connected with a sporting event happening in Singapore or elsewhere (but not a horse or pony race at a racecourse); and ( b ) a live broadcast of the sporting event being provided at the premises where the place‑based gambling takes place. 21 years of age or a higher age prescribed in substitution under subsection (2). 5. Any other type of non‑remote gambling or remote gambling that is — ( a ) not mentioned in item 1, 2, 3 or 4 (even if carried on within a casino); ( b ) not authorised by a class licence; and ( c ) not social gambling. 21 years of age or a higher age prescribed in substitution under subsection (2). (2) The Minister charged with the responsibility for family and child welfare and protection may, by order in the Gazette , raise any age mentioned in subsection (1). (3) The Minister charged with the responsibility for family and child welfare and protection may, in any order made under subsection (2), make such saving and transitional provision as may be necessary or expedient. (4) In this section — “licensed bookmaker” includes a person who is granted a licence to conduct a betting operation; “off‑course betting” means betting — ( a ) on the outcome of a horse or pony race taking place at the racecourse in Singapore or elsewhere; ( b ) not made at the racecourse but at premises as a customer of a place‑based gambling service provided at those premises; ( c ) that is either non‑remote gambling or remote gambling using electronic equipment which is constructed or designed solely for a customer to make a bet; and ( d ) with a licensed bookmaker who is authorised by a licence to accept or receive bets in relation to the horse or pony race; “on‑course betting” means betting — ( a ) made at a racecourse in Singapore on the outcome of a horse or pony race taking place at the racecourse or elsewhere; and ( b ) with a licensed bookmaker who is situated at that racecourse and is authorised by a licence to accept or receive bets at that racecourse.


document_id: gca-2022
provision_ref: s14
chapter: PART 1 - PRELIMINARY
section: 14
title: Meaning of “money equivalent”
content:
14. —(1) For the purposes of the provisions of this Act, “money equivalent” means — ( a ) an arrangement under which a party has — (i) an encashable legal or equitable right to receive a financial benefit; (ii) an encashable legal or equitable obligation to provide a financial benefit; (iii) a combination of one or more such rights and one or more such obligations; or (iv) a combination of one or more such rights or one or more such obligations; or ( b ) a right to receive money or something else that is a money equivalent under this definition, and includes any virtual voucher, virtual coupon, virtual credit, virtual coin, virtual token, virtual object, or any other similar thing purchased within, or as part of, or in relation to, any gambling, which is an arrangement described in paragraph ( a ) or confers a right described in paragraph ( b ). (2) A right to receive, or an obligation to provide, a financial benefit is encashable if, and only if — ( a ) the benefit is money or a money equivalent; ( b ) in the case of a right, the holder thereof intends to satisfy or settle it by receiving money or a money equivalent or by starting to have, or ceasing to have, another arrangement described in subsection (1)( a ); ( c ) in the case of an obligation, the party subject to it intends to satisfy or settle it by providing money or a money equivalent or by starting to have, or ceasing to have, another arrangement described in subsection (1)( a ); or ( d ) the financial benefit is readily convertible into money or a money equivalent and there is a market for the financial benefit that has a high degree of liquidity.


document_id: gca-2022
provision_ref: s15
chapter: PART 1 - PRELIMINARY
section: 15
title: Meaning of “possession”
content:
15. —(1) For the purposes of this Act, a person has “possession” of a gambling article if — ( a ) the person, being an individual, carries or has an object or a thing on his or her person, including something carried or worn by the person (called in this section physical possession), and the individual knows or has reason to believe that the object or thing is a gambling article; ( b ) the person has the care, control or management of the gambling article; ( c ) the person has the gambling article in the care, control or management of another person, including storing it with that other person; ( d ) the person drives, flies or otherwise operates (even by remote control) any conveyance carrying the gambling article; ( e ) the gambling article is in or on any place or premises, owned, leased or occupied by, or in the care, control or management of, the person; or ( f ) the gambling article is within any container owned or in the care, control or management of, the person. (2) Without limiting subsection (1), for the purposes of this Act, a person has possession of a gambling article if — ( a ) any major part of the gambling article is in the person’s possession; ( b ) other major parts of the gambling article are in the possession of another person or persons; ( c ) at least one of the other persons is in possession of the other major part or major parts of the gambling article for an agreed purpose with the person; and ( d ) those parts would make up the gambling article if fitted together, and each of the persons is taken to be possessing the gambling article. (3) However, for the purposes of any proceedings for an offence under this Act, a person is not taken to have possession of a gambling article just because the gambling article is at a place or premises owned, leased or occupied by the person if the court is satisfied, on a balance of probabilities, that — ( a ) the person did not know and could not reasonably be expected to have known that the gambling article is at the place or premises; ( b ) someone else who is authorised to possess the gambling article — (i) is also at the place or premises; or (ii) has the care, control or management of the gambling article; ( c ) someone else who is not authorised to possess the gambling article has the care, control or management of the gambling article; or ( d ) on the evidence, the person was otherwise not in possession of the gambling article. (4) In addition to subsection (3), for the purposes of any proceedings for an offence under this Act, a person is not taken to have possession of a gambling article just because the gambling article is in a container owned by the person if the court is satisfied, on a balance of probabilities, that — ( a ) the person did not know and could not reasonably be expected to have known that the gambling article is in the container; ( b ) someone else has the care, control or management of the gambling article; or ( c ) on the evidence, the person was otherwise not in possession of the gambling article. (5) A defendant to a prosecution for an offence under this Act who wishes to rely on a matter mentioned in subsection (3) or (4) has the evidential burden in relation to the matter. (6) To determine whether a person has the care, control or management of a gambling article, for the purposes of this Act, each of the following must be considered: ( a ) whether the person knows about the gambling article; ( b ) whether the person can use or transfer the gambling article; ( c ) whether the person can control or prevent someone else from using or having physical possession of the gambling article.


document_id: gca-2022
provision_ref: s16
chapter: PART 1 - PRELIMINARY
section: 16
title: Meanings of “gambling advertisement”, “inducement to gamble” and “publish in Singapore”
content:
16. —(1) For the purpose of any provision of this Act — “gambling advertisement” means any information or material that gives publicity to, or otherwise promotes or is intended to promote — ( a ) a particular gambling service; ( b ) gambling services in general; ( c ) the whole or part of a trade mark relating to a gambling service; ( d ) a domain name or URL of a particular gambling service, betting operation, game of chance or lottery; and ( e ) any words that are closely associated with a particular gambling service, betting operation, game of chance or lottery (whether also closely associated with other kinds of services or products); “inducement to gamble” means any document or message containing information or material that — ( a ) contains — (i) any offer or giving of a credit, voucher, reward or other benefit to gamble; (ii) the making of any offer designed to induce persons to participate, or to increase their participation, in gambling; or (iii) any offer of an opportunity to gamble, or the offer of a condition or other aspect of any gambling, that includes additional benefits or enhancements connected with that gambling; or ( b ) invites, or may reasonably be implied to invite, the person receiving it — (i) to engage in any form of gambling; or (ii) to apply to any person, or at any place, with a view to obtaining information or material or advice for the purpose of any gambling or for information or material as to any event in relation to which gambling is generally conducted. (2) For the purposes of any provision of this Act, a gambling advertisement is published in Singapore if the gambling advertisement — ( a ) is displayed in a newspaper, magazine, leaflet, ticket or other document that is available, or distributed, to the public; ( b ) is contained in a film, video, television programme or radio programme that is, or is intended to be, seen or heard by the public; ( c ) is displayed or exhibited, or is displayed or exhibited on something that contains the advertisement, in a manner so that it can be seen or heard in or from a public place in Singapore, or any conveyance in Singapore, or any workplace in Singapore; or ( d ) is made known to the public in any other manner or by any other means. (3) Without limiting subsection (2), where a gambling advertisement is made available, distributed or communicated in electronic or digital form, the gambling advertisement is to be taken to be published in Singapore if — ( a ) the advertisement originates in Singapore, even if none of the persons capable of having access to the advertisement is physically present in Singapore; or ( b ) for an advertisement which did not originate in Singapore, or the origin of which cannot be determined, all of the following apply: (i) the advertisement is made available, displayed, distributed or communicated or caused to be made available, displayed, distributed or communicated to the public by a Singapore‑connected person or the Singapore‑connected person takes part in that making available, display, distribution or communication of that advertisement to the public; (ii) the advertisement is accessible by persons physically present in Singapore. (4) However, none of the following, of itself, amounts to publishing a gambling advertisement or sending an inducement to gamble: ( a ) the sending of information or material that is or includes a gambling advertisement to a group of people all of whom are involved in the provision of gambling services; ( b ) the publication of the name of a person providing a gambling service in a telephone directory unless — (i) the publication is on the Internet; and (ii) the entry for the person contains a link to an online location for the person to conduct a betting operation, game of chance or lottery using remote communication; ( c ) an index of online search results which links or refers an end‑user in Singapore to betting operations, games of chance, lotteries or gambling or facilities for the access or use of betting operations, games of chance or lotteries, which is made available to that person only because that person initiates a search through an online information location service such as a search engine service; ( d ) the display or exhibition of any words or symbols that appear in or on any approved gambling venue occupied by a licensee or an agent of a licensee; ( e ) the publishing of an advertisement relating to the internal management of the business of a licensee that does not promote a particular gambling service, such as an advertisement to recruit staff or calling for tenders for works; ( f ) the communication of any information or material that, if not for subsection (1), would be a gambling advertisement and it is apparent from the contents of the information and material that its sole or principal purpose is to discourage the use of gambling services or particular kinds of gambling services; ( g ) any other activity specified or described by the Minister in an order in the Gazette . (5) In this section, “Singapore‑connected person” means any of the following: ( a ) a citizen of Singapore; ( b ) a Singapore permanent resident; ( c ) a person physically present in Singapore; ( d ) an entity which is registered in Singapore (even if incorporated outside Singapore), or is incorporated, under any written law; ( e ) a corporation sole or corporation aggregate established under a private Act.


document_id: gca-2022
provision_ref: s17
chapter: PART 1 - PRELIMINARY
section: 17
title: Application of Act
content:
17. —(1) Except where expressly provided otherwise, the provisions of this Act extend to apply to and in relation to — ( a ) a betting operation — (i) in which persons physically present in Singapore negotiate, place, make, receive or accept bets, or can negotiate, place, make, receive or accept bets; and (ii) that is conducted or proposed to be conducted outside Singapore (whether or not it is lawful in the place where it is conducted or is proposed to be conducted); and ( b ) a betting operation — (i) in which persons physically outside Singapore negotiate, place, make, receive or accept bets, or can negotiate, place, make, receive or accept bets (whether or not it is lawful in the place where it is or is proposed to be negotiated, placed, made, received or accepted); and (ii) that is conducted or proposed to be conducted in or from Singapore. (2) Except where expressly provided otherwise, the provisions of this Act extend to apply to and in relation to — ( a ) a game of chance — (i) in which persons physically present in Singapore play or can play; and (ii) that is conducted or proposed to be conducted outside Singapore (whether or not it is lawful in the place where it is conducted or is proposed to be conducted); and ( b ) a game of chance — (i) in which persons physically outside Singapore play, or can play (whether or not it is lawful in the place where it is played); and (ii) that is conducted or proposed to be conducted in or from Singapore. (3) Except where expressly provided otherwise, the provisions of this Act extend to apply to and in relation to — ( a ) a lottery — (i) in which persons physically present in Singapore participate or can participate in; and (ii) that is conducted or proposed to be conducted outside Singapore (whether or not it is lawful in the place where it is conducted or is proposed to be conducted); and ( b ) a lottery — (i) in which persons physically outside Singapore participate or can participate in (whether or not it is lawful in the place where it is participated in); and (ii) that is conducted or proposed to be conducted in or from Singapore, and it does not matter whether the lottery is held, drawn, exercised or managed wholly in Singapore or partly inside and partly outside Singapore. (4) Without limiting subsections (1), (2) and (3), this Act applies in relation to the things, conduct, transactions and matters mentioned in those subsections even if the rule of private international law (whether at general law or as provided by written law) would require the application of a law other than this Act. (5) This Act does not apply to a gambling advertisement or an inducement to gamble unless — ( a ) the gambling advertisement is published in Singapore; or ( b ) the inducement to gamble is, or is intended to be, received by a person in Singapore. (6) Parts 4, 5, 6, 7 and 8 do not apply to or in relation to any gambling which is carried on or to be carried on within any casino.


document_id: gca-2022
provision_ref: s18
chapter: PART 2 - OFFENCES
section: 18
title: Unlawful conduct of betting operations, gaming or lotteries
content:
18. —(1) A person must not conduct any betting operation, or conduct gaming or any lottery, unless the person is one of the following: ( a ) a person granted a licence authorising the person to provide a gambling service involving, as the case may be — (i) conducting that betting operation or a betting operation of that kind; (ii) conducting gaming or gaming of that kind; or (iii) conducting that lottery or a lottery of that kind; ( b ) a class licensee authorised under a class licence to provide a gambling service involving, as the case may be — (i) conducting that betting operation or a betting operation of that kind; (ii) conducting gaming or gaming of that kind; or (iii) conducting that lottery or a lottery of that kind; ( c ) an employee of a licensee mentioned in paragraph ( a ) or a class licensee mentioned in paragraph ( b ), who is conducting the betting operation or conducting gaming or a lottery — (i) on behalf of, or in accordance with arrangements made by, his or her employer; and (ii) in connection with the gambling service that is authorised by the licence or class licence of the licensee or class licensee; ( d ) a gambling service agent (or an employee thereof) of a licensee mentioned in paragraph ( a ) or a class licensee mentioned in paragraph ( b ), which is conducting the betting operation or conducting gaming or a lottery — (i) on behalf of, or in accordance with arrangements made by, the licensee or class licensee; and (ii) in connection with the gambling service that is authorised by the licence or class licence of the licensee or class licensee; ( e ) a person exempt from this section in relation to whichever of the following that is applicable: (i) conducting that betting operation or a betting operation of that kind; (ii) conducting gaming or gaming of that kind; or (iii) conducting that lottery or a lottery of that kind; ( f ) a person granted a casino licence to conduct that betting operation, gaming or lottery within a casino (or an employee thereof) and where the betting operation, gaming or lottery is conducted within the casino. (2) Subject to subsection (3), a person who contravenes subsection (1) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (3) However, a person who contravenes subsection (1) by engaging in conduct described in section 6(2), 8(3) or 10(2) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 5 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (4) The following offences are each a countable offence for the purpose of the reference in subsection (2) or (3) to a “repeat offender”: ( a ) an offence under section 3 of the Betting Act 1960 repealed by this Act; ( b ) an offence under section 4 or 5 of the Common Gaming Houses Act 1961 repealed by this Act; ( c ) an offence under section 9, 10 or 11 of the Remote Gambling Act 2014 repealed by this Act. (5) An offence under this section is an arrestable offence. (6) Strict liability applies to an offence under this section.


document_id: gca-2022
provision_ref: s19
chapter: PART 2 - OFFENCES
section: 19
title: Betting operation, etc., outside of approved gambling venue
content:
19. —(1) A person must not conduct any betting operation, or conduct any gaming or any lottery in or from any place or premises in Singapore that is not an approved gambling venue for the conduct of that betting operation, gaming or lottery (as the case may be) if the person knows, or ought reasonably to have known, that the place or premises is not an approved gambling venue for the conduct of that betting operation, gaming or lottery. (2) Subject to subsection (3), a person who contravenes subsection (1) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (3) However, a person who contravenes subsection (1) by engaging in conduct described in section 6(2), 8(3) or 10(2) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 5 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (4) The following offences are each a countable offence for the purpose of the reference in subsection (2) or (3) to a “repeat offender”: ( a ) an offence under section 3 of the Betting Act 1960 repealed by this Act; ( b ) an offence under section 4 or 5 of the Common Gaming Houses Act 1961 repealed by this Act; ( c ) an offence under section 9, 10 or 11 of the Remote Gambling Act 2014 repealed by this Act. (5) An offence under this section is an arrestable offence. (6) This section does not extend to engaging in conduct — ( a ) within a casino; or ( b ) authorised by a class licence.


document_id: gca-2022
provision_ref: s20
chapter: PART 2 - OFFENCES
section: 20
title: Gambling with unlicensed gambling service provider or at unlawful gambling place
content:
20. —(1) An individual ( A ) commits an offence if — ( a ) A gambles with another person ( B ) using a gambling service provided by B ; ( b ) B is providing the gambling service in contravention of section 18(1); and ( c ) A knows, or ought reasonably to have known, that B is providing the gambling service in contravention of section 18(1). (2) An individual commits an offence if — ( a ) the individual gambles with another person in or from any place or premises in Singapore; and ( b ) the individual knows, or ought reasonably to have known, that the place or premises is an unlawful gambling place. (3) An individual who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both. (4) An offence under this section is an arrestable offence.


document_id: gca-2022
provision_ref: s21
chapter: PART 2 - OFFENCES
section: 21
title: Having financial interest in unlawful gambling service
content:
21. —(1) A person commits an offence if — ( a ) the person has a financial interest in a gambling service; and ( b ) the gambling service is being provided in contravention of section 18(1) or 19(1). (2) However, a person is not guilty of an offence under subsection (1) if the person proves, on a balance of probabilities, that the person — ( a ) at the time of acquiring the financial interest in the gambling service, did not know, and had no reasonable cause to suspect, that the gambling service was being or would be provided in contravention of section 18(1) or 19(1); and ( b ) as soon as practicable after becoming aware that the gambling service was being provided in contravention of section 18(1) or 19(1), took all reasonable steps to divest the person’s financial interest. (3) In this section, “financial interest” in a gambling service means an entitlement to receive — ( a ) any of the income from the gambling service; or ( b ) a percentage or share from — (i) any amount of any bet received, negotiated or accepted; (ii) any amount wagered on a game of chance conducted or to be conducted; or (iii) any amount of money or money equivalent paid or given by the participants of a lottery conducted or to be conducted, in the course of providing the gambling service. (4) A person who is guilty of an offence under subsection (1) — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (5) The following offences are each a countable offence for the purpose of the reference in subsection (4) to a “repeat offender”: ( a ) an offence under section 3 of the Betting Act 1960 repealed by this Act; ( b ) an offence under section 6 of the Common Gaming Houses Act 1961 repealed by this Act. (6) An offence under this section is an arrestable offence. (7) Strict liability applies to an offence under subsection (1).


document_id: gca-2022
provision_ref: s22
chapter: PART 2 - OFFENCES
section: 22
title: Conducting games, lotteries, etc., that are not approved
content:
22. —(1) A person must not conduct a betting operation involving — ( a ) the placing, making, receiving, accepting or negotiating of any bets on the outcome of any race, competition, sporting event or other event or process taking place in Singapore or elsewhere if that race, competition, sporting event or other event or process is not approved under section 70; or ( b ) any of the following in a manner that is not in conformity with rules of betting approved by the Authority under section 70 for that activity and person: (i) placing, making, receiving, accepting or negotiating of any bets; (ii) operating a betting exchange or betting information centre; (iii) operating a totalisator; (iv) organising pool betting. (2) A person must not conduct gaming involving a game of chance (but not a gaming machine game in a gaming machine) — ( a ) that is not approved under section 70 for that person; or ( b ) in a manner that is not in conformity with the rules of the game of chance approved under section 70 for that game. (3) A person must not conduct a lottery — ( a ) that is not approved under section 70 for that person; or ( b ) in a manner that is not in conformity with the rules of the lottery approved under section 70 for that lottery. (4) Subject to subsection (5), a person who contravenes subsection (1), (2) or (3) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (5) However, a person who — ( a ) contravenes subsection (1) by engaging in conduct described in section 6(2); ( b ) contravenes subsection (2) by engaging in conduct described in section 8(3); or ( c ) contravenes subsection (3) by engaging in conduct described in section 10(2), shall be guilty of an offence and — ( d ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 5 years; but ( e ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (6) However, a person is not guilty of any offence under this section if the person proves, on a balance of probabilities, that the person at the time of conducting the betting operation, gaming or lottery, did not know, and had no reasonable cause to suspect, that the betting operation, gaming or lottery (as the case may be) would be in contravention of subsection (1), (2) or (3). (7) An offence under this section is an arrestable offence. (8) Strict liability applies to offences under subsections (4) and (5), respectively. (9) This section does not extend to the following: ( a ) engaging in conduct within a casino; ( b ) a class licensee who provides a gambling service according to a class licence applicable to that class licensee and gambling service. Division 2 &#x2014; Unlawful gambling places


document_id: gca-2022
provision_ref: s23
chapter: PART 2 - OFFENCES
section: 23
title: Owning, etc., place used for unlawful gambling
content:
23. —(1) A person commits an offence if — ( a ) the person is an owner or an occupier of a place or premises; and ( b ) the person uses, or allows the place or premises to be used, as an unlawful gambling place. (2) However, a person is not guilty of an offence under subsection (1) if the person proves, on a balance of probabilities, that the person — ( a ) had no knowledge and could not with reasonable diligence have ascertained that the place or premises (or any part thereof) is to be used as an unlawful gambling place; and ( b ) as soon as practicable after becoming aware that the place or premises (or any part thereof) is or is to be used as an unlawful gambling place, took all reasonable steps to stop that use. (3) A person who is guilty of an offence under subsection (1) — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (4) An offence under this section is an arrestable offence. (5) Strict liability applies to an offence under subsection (1).


document_id: gca-2022
provision_ref: s24
chapter: PART 2 - OFFENCES
section: 24
title: Offence of organising gambling place
content:
24. —(1) A person must not organise or manage, or assist in organising or managing, any unlawful gambling place. (2) Subject to subsection (3), a person who contravenes subsection (1) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (3) However, a person who contravenes subsection (1) by engaging in conduct described in section 6(2), 8(3) or 10(2) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 5 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (4) The following offences are each a countable offence for the purpose of the reference in subsection (2) or (3) to a “repeat offender”: ( a ) an offence under section 3 of the Betting Act 1960 repealed by this Act; ( b ) an offence under section 4 of the Common Gaming Houses Act 1961 repealed by this Act. (5) An offence under this section is an arrestable offence. (6) Strict liability applies to offences under subsections (2) and (3), respectively.


document_id: gca-2022
provision_ref: s25
chapter: PART 2 - OFFENCES
section: 25
title: Offence of financing unlawful gambling place
content:
25. —(1) A person commits an offence if the person provides financing (whether money or a money equivalent) for any step taken in the process of organising or conducting an unlawful gambling place. (2) However, a person is not guilty of an offence under subsection (1) if the person proves, on a balance of probabilities, that at the time of providing financing, the person did not know, and had no reasonable cause to suspect, that the financing (whether money or a money equivalent) was for a step taken in the process of organising or conducting an unlawful gambling place. (3) Subject to subsection (4), a person who is guilty of an offence under subsection (1) — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (4) A person who is guilty of an offence under subsection (1) by engaging in conduct described in section 6(2), 8(3) or 10(2) — ( a ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 5 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (5) The following offences are each a countable offence for the purpose of the reference in subsection (3) or (4) to a “repeat offender”: ( a ) an offence under section 3 or 4 of the Betting Act 1960 repealed by this Act; ( b ) an offence under section 4 or 6 of the Common Gaming Houses Act 1961 repealed by this Act. (6) An offence under this section is an arrestable offence. (7) Strict liability applies to an offence under subsection (1).


document_id: gca-2022
provision_ref: s26
chapter: PART 2 - OFFENCES
section: 26
title: Offence of being in unlawful gambling place
content:
26. —(1) An individual who is found in, or who enters or leaves, an unlawful gambling place commits an offence. (2) However, an individual is not guilty of an offence under this section if the individual proves, on a balance of probabilities, that — ( a ) he or she did not know and had no reasonable cause to suspect, that the place or premises was an unlawful gambling place and as soon as practicable after becoming aware that the place or premises was an unlawful gambling place, took all reasonable steps to leave the place or premises; or ( b ) he or she was in, or was entering, the unlawful gambling place for a lawful purpose or with other reasonable excuse. (3) An individual who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both. (4) An offence under this section is an arrestable offence. (5) Strict liability applies to an offence under subsection (1). Division 3 &#x2014; Gaming machine‑related offences


document_id: gca-2022
provision_ref: s27
chapter: PART 2 - OFFENCES
section: 27
title: Prohibited or unapproved gaming machine use
content:
27. —(1) A person ( X ) must not — ( a ) conduct gaming involving any prohibited gaming machine; or ( b ) use or operate, or allow the use or operation of, in or from Singapore any prohibited gaming machine, for the purposes of gaming activities by another person, where X knows, or ought reasonably to know, that the gaming machine is a prohibited gaming machine. (2) A person ( Y ) must not — ( a ) conduct gaming involving a gaming machine or gaming machine game that is not approved under section 74; or ( b ) use or operate, or allow the use or operation of, for the purposes of gaming activities by another person, a gaming machine or gaming machine game that is not approved under section 74, where Y knows, or ought reasonably to know, that the gaming machine is a gaming machine or the gaming machine game is a game (as the case may be) that is not approved under section 74. (3) Subject to subsection (4), a person who contravenes subsection (1) or (2) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (4) However, a person who contravenes subsection (1) or (2) by engaging in conduct described in section 8(3) shall be guilty of an offence and — ( a ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 5 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (5) An individual who plays a game of chance for a prize involving any prohibited gaming machine or gaming machine that is not approved under section 74 in Singapore where he or she knows, or ought reasonably to know, that the gaming machine is a prohibited gaming machine or a gaming machine that is not so approved shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 6 months or to both. (6) In determining the amount of any penalty for any offence under this section, the court is to take into account the number of prohibited gaming machines involved in the commission of the offence. (7) An offence under this section is an arrestable offence. (8) This section does not extend to engaging in conduct within a casino.


document_id: gca-2022
provision_ref: s28
chapter: PART 2 - OFFENCES
section: 28
title: Proxy gambling outside of gaming machine room
content:
28. —(1) This section applies only in respect of the playing of a gaming machine that is played by — ( a ) inserting a coin or gaming token into the machine; ( b ) causing gaming machine credits to be registered by the machine; ( c ) making a bet on the machine; or ( d ) causing the activation of any process relating to the gaming machine game of the machine, such as but not limited to a jackpot machine. (2) An individual who is, by virtue of section 7(5), regarded as participating in a game of chance using a gaming machine located in a gaming machine room and a player of the game, even though he or she is not in the same gaming machine room, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (3) To avoid doubt, subsection (2) applies whether or not the individual — ( a ) who is in a gaming machine room; and ( b ) who participates in a game of chance using a gaming machine located in the gaming machine room on behalf of an accused charged with an offence under subsection (1), is convicted of any offence under the provisions of this Act. (4) An offence under this section is an arrestable offence. (5) Strict liability applies to an offence under subsection (2).


document_id: gca-2022
provision_ref: s29
chapter: PART 2 - OFFENCES
section: 29
title: Supplying prohibited or unapproved gaming machines
content:
29. —(1) A person commits an offence if the person — ( a ) supplies any object or thing, or takes part in the supply of any object or thing, to another; ( b ) the object or thing is a gaming machine that is not an approved gaming machine; ( c ) the person knows that, or ought reasonably to have known, that object or thing is to be used in the provision of a gambling service outside of a casino; and ( d ) the person knows that, or is reckless as to whether, the object or thing is not an approved gaming machine. (2) A person who is guilty of an offence under subsection (1) — ( a ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (3) Subsection (1) does not apply to — ( a ) the acquisition of possession by a licensee or class licensee, or supply of a gaming machine to a licensee or class licensee, as a customer of the supplier of a gaming machine in order for the customer to decide whether or not to purchase or lease the gaming machine; ( b ) the acquisition of possession or supply of a gaming machine if the Authority has agreed to the making of an application under section 73 to have the gaming machine evaluated by the Authority to be an approved gaming machine and the possession is for the purposes of the application; or ( c ) the acquisition of possession or supply of a gaming machine in any case where the Authority terminates an investigation of, or refuses to approve, such an application, if the possession is for the purpose of disposing of the gaming machine in a manner directed by the Authority and does not extend beyond a reasonable time. (4) In this section, “supply” includes carrying on any of the following activities, or a combination of those activities, in relation to any object or thing in Singapore, and whether or not the object or thing is to remain in Singapore: ( a ) selling by wholesale or retail, and whether by tender, auction or otherwise, or agreeing to so sell; ( b ) bartering or exchanging; ( c ) offering for sale, barter or exchange or attempting to sell, barter or exchange; ( d ) offering or giving away for the purpose of advertisement or in furtherance of any trade or business; ( e ) doing any of the above as an agent or a broker, or by an agent or a broker, of another. (5) An offence under this section is an arrestable offence. Division 4 &#x2014; Protection of underaged individuals
and excluded persons


document_id: gca-2022
provision_ref: s30
chapter: PART 2 - OFFENCES
section: 30
title: Gambling with underaged individuals
content:
30. —(1) A person commits an offence if the person — ( a ) engages in gambling (that is not social gambling) with an underaged individual; or ( b ) engages in gambling (that is not social gambling) with another person on behalf of an underaged individual. Illustrations Accepting a bet from, or giving or sending an acknowledgment of a bet to, an underaged individual. Allowing an underaged individual to play a gaming machine in any gaming machine room. Selling a ticket in a lottery to an underaged individual. Accepting an entry in a lottery from an underaged individual. Opening a betting account for betting, or registering an underaged individual as a player in a game of chance, conducted by remote communication. (2) However, an accused is not guilty of an offence under this section if the accused proves, on a balance of probabilities, that the accused — ( a ) had reasonable grounds to believe and did make reasonable inquiries to ascertain that the individual who is gambling (called in this section the gambler) was not an underaged individual; or ( b ) had received from the gambler evidence purporting to show that the gambler was not an underaged individual, and that it was reasonable to and the accused did accept that evidence as correct. (3) A person who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $300,000 or to imprisonment for a term not exceeding 6 years or to both. (4) Subsection (1)( b ) does not apply in respect of the playing of a gaming machine that is played by — ( a ) inserting a coin or gaming token into the machine; ( b ) causing gaming machine credits to be registered by the machine; ( c ) making a bet on the machine; or ( d ) causing the activation of any process relating to the gaming machine game of the machine, such as but not limited to a jackpot machine. (5) Strict liability applies to an offence under subsection (1).


document_id: gca-2022
provision_ref: s31
chapter: PART 2 - OFFENCES
section: 31
title: Gambling by underaged individuals and excluded persons
content:
31. —(1) An underaged individual must not engage in gambling in or from Singapore. (2) An underaged individual who contravenes subsection (1) shall be guilty of an offence and, subject to subsection (5), shall be liable on conviction to a fine not exceeding $1,500. (3) An excluded person must not engage in any gambling in or from Singapore in contravention of any gambling ban applicable to him or her. (4) An excluded person who contravenes subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (5) Despite section 42(2) and (3) of the Children and Young Persons Act 1993, an underaged individual must not be imprisoned, or detained in a detention centre, as a consequence of a failure to pay a fine that is imposed in respect of an offence under this section. (6) Strict liability applies to offences under subsections (2) and (4), respectively. (7) This section does not apply to gambling within any casino or to social gambling.


document_id: gca-2022
provision_ref: s32
chapter: PART 2 - OFFENCES
section: 32
title: Offence by underaged individual or excluded person entering gambling venue, etc.
content:
32. —(1) An underaged individual must not — ( a ) intentionally enter or remain in any approved gambling venue during a restricted period of the approved gambling venue; or ( b ) intentionally open or re‑open an account with a licensee to engage in general remote gambling. (2) An excluded person must not — ( a ) intentionally enter or remain in any gaming machine room during a restricted period of the gaming machine room except to perform defined work within the room; or ( b ) intentionally open or re‑open an account with a licensee to engage in general remote gambling, in contravention of any gambling ban applicable to the excluded person. (3) An underaged individual who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,500. (4) An excluded person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (5) However, an underaged individual is not guilty of an offence under this section for contravening subsection (1)( a ) if the underaged individual proves, on a balance of probabilities, that — ( a ) the underaged individual did not know or could not reasonably have known that the place or premises is an approved gambling venue; or ( b ) the entry or remaining in an approved gambling venue during the restricted period was to comply with a direction given to the underaged individual by or on behalf of a police officer or other public officer or a public body in exercise of a power under any written law. (6) However, an excluded person is not guilty of an offence under this section for contravening subsection (2)( a ) if the excluded person proves, on a balance of probabilities, that — ( a ) the excluded person did not know or could not reasonably have known that the place or premises is a gaming machine room; ( b ) the entry or remaining in the gaming machine room during the restricted period was to comply with a direction given to the excluded person by or on behalf of a police officer or other public officer or a public body in exercise of a power under any written law; or ( c ) for an individual who is an excluded person solely by reason of the operation of section 165A(1)( a ) or ( b ) of the Casino Control Act 2006, the excluded person did not know or could not reasonably have known that he or she is an excluded person because the electronic transaction system provided by the NCPG to the public to access the list of excluded persons is for any reason unavailable for general use or malfunctions at the material time. (7) In this section and section 33, “approved gambling venue” excludes any place or premises in Singapore where a place‑based gambling service is lawfully provided for place‑based gambling involving — ( a ) participating in any lottery; or ( b ) betting connected with a sporting event happening in Singapore or elsewhere and at which a live broadcast of the sporting event is not provided at the place or premises. (8) Despite section 42(2) and (3) of the Children and Young Persons Act 1993, an underaged individual must not be imprisoned, or detained in a detention centre, as a consequence of a failure to pay a fine that is imposed in respect of an offence under this section.


document_id: gca-2022
provision_ref: s33
chapter: PART 2 - OFFENCES
section: 33
title: Offence by underaged individual using false evidence of age, etc.
content:
33. —(1) An underaged individual who uses any evidence that is false in a material particular in relation to the individual in order — ( a ) to gamble in or from Singapore; ( b ) to enter or remain in an approved gambling venue during a restricted period of the approved gambling venue; or ( c ) to open or re‑open an account with a licensee to engage in general remote gambling, shall be guilty of an offence and, subject to subsection (2), shall be liable on conviction to a fine not exceeding $10,000. (2) Despite section 42(2) and (3) of the Children and Young Persons Act 1993, an underaged individual must not be imprisoned, or detained in a detention centre, as a consequence of a failure to pay a fine that is imposed in respect of an offence under this section. (3) An excluded person who uses any evidence that is false in a material particular in relation to the excluded person in order — ( a ) to enter or remain in any gaming machine room during a restricted period of the gaming machine room; or ( b ) to engage in general remote gambling in or from Singapore, in contravention of any gambling ban applicable to the excluded person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. (4) This section does not apply to social gambling.


document_id: gca-2022
provision_ref: s34
chapter: PART 2 - OFFENCES
section: 34
title: Inducement to underaged individuals to gamble
content:
34. —(1) A person commits an offence if the person sends (or causes to be sent) to an underaged individual any inducement to gamble that is not social gambling. (2) A person who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $300,000 or to imprisonment for a term not exceeding 6 years or to both. (3) In addition to section 86(1), a person is not guilty of an offence under subsection (1) if the person proves, on a balance of probabilities, that — ( a ) the person does not receive any direct or indirect benefit (whether financial or not) for sending or causing to be sent that inducement; and ( b ) the inducement was not sent in the course of any business. (4) For the purposes of subsection (1), it does not matter whether or not the gambling actually carried out by an underaged individual — ( a ) is the same as that invitation in the inducement; or ( b ) is in the manner so invited in the inducement, provided that the gambling actually carried out is a probable consequence of that invitation. (5) Strict liability applies to an offence under subsection (1).


document_id: gca-2022
provision_ref: s35
chapter: PART 2 - OFFENCES
section: 35
title: Unlawful employment of young person in gambling
content:
35. —(1) Subject to subsection (4), a person who employs in Singapore an individual who is below 21 years of age (called in this section a young person) to conduct a betting operation, gaming or a lottery in or from Singapore in accordance with arrangements made by that person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $300,000 or to imprisonment for a term not exceeding 6 years or to both. (2) A reference in subsection (1) to employing a young person includes, in particular, a reference — ( a ) to employing or engaging the young person whether or not under a contract of employment; and ( b ) to causing or permitting the young person to be employed or engaged. (3) However, a person ( A ) is not guilty of an offence under this section if A proves, on a balance of probabilities, that — ( a ) A had reasonable grounds to believe and did make reasonable inquiries to ascertain that the individual employed or to be employed was not a young person; or ( b ) A had received from the individual employed or to be employed evidence purporting to show that that individual was not a young person, and that it was reasonable to and A did accept that evidence as correct. (4) Nothing in this section prohibits or makes unlawful a licensee or a class licensee engaging in any of the following in connection with the licensee or class licensee providing a gambling service authorised by or under the licence or class licence thereof: ( a ) the employing or engaging of a young person (whether or not under a contract of employment) to perform any managerial, clerical, secretarial or administrative work that is wholly performed within enclosed premises; ( b ) the causing of or permitting a young person to be employed or engaged, to perform any managerial, clerical, secretarial or administrative work that is wholly performed within enclosed premises. Division 5 &#x2014; Other offences


document_id: gca-2022
provision_ref: s36
chapter: PART 2 - OFFENCES
section: 36
title: Possession of unlawful gambling instruments
content:
36. —(1) An individual who is in possession of any thing that may reasonably be suspected of being an unlawful gambling instrument when he or she is — ( a ) present at any unlawful gambling; or ( b ) in or near a place — (i) in which any unlawful gambling is taking place; or (ii) which is habitually used for unlawful gambling, shall be guilty of an offence and — ( c ) shall be liable on conviction to a fine not exceeding $500,000 and shall also be punished with imprisonment for a term not exceeding 7 years; but ( d ) where the individual is a repeat offender, shall be liable on conviction to a fine not exceeding $700,000 and shall also be punished with imprisonment for a term not exceeding 10 years. (2) However, a person is not guilty of an offence under subsection (1) if the person proves, on a balance of probabilities, that — ( a ) the person did not know and could not reasonably be expected to know, that the money or thing concerned was an unlawful gambling instrument; ( b ) the money or thing concerned came into the person’s possession unsolicited and the person, as soon as the person became aware of its nature, took reasonable steps to destroy or otherwise surrender it to a police officer or an authorised officer; or ( c ) the person has a reasonable excuse to be in possession of any thing that may reasonably be suspected of being an unlawful gambling instrument. (3) The following offences are each a countable offence for the purpose of the reference in subsection (1) to a “repeat offender”: ( a ) an offence under section 3 of the Betting Act 1960 repealed by this Act; ( b ) an offence under section 4 of the Common Gaming Houses Act 1961 repealed by this Act. (4) An offence under this section is an arrestable offence.


document_id: gca-2022
provision_ref: s37
chapter: PART 2 - OFFENCES
section: 37
title: Providing credit for unlawful gambling
content:
37. —(1) A person commits an offence if — ( a ) the person offers or provides credit to another; and ( b ) the person knows, or ought reasonably to have known, that the credit is intended to be used for unlawful gambling. (2) A person who is guilty of an offence under subsection (1) — ( a ) shall be liable on conviction to a fine not exceeding $200,000 and shall also be punished with imprisonment for a term not exceeding 4 years; but ( b ) where the person is a repeat offender, shall be liable on conviction to a fine not exceeding $300,000 and shall also be punished with imprisonment for a term not exceeding 7 years. (3) An offence under this section is an arrestable offence.


document_id: gca-2022
provision_ref: s38
chapter: PART 2 - OFFENCES
section: 38
title: Unlawful interference with approved gaming machines, etc.
content:
38. —(1) A person who — ( a ) has possession of a device made or adapted, or intended by the person to be used, for interfering with the normal operation of any relevant gambling equipment; ( b ) does anything calculated, or likely to interfere with the normal operation of any relevant gambling equipment; ( c ) does anything that is calculated to render any relevant gambling equipment (even if temporarily) incapable of producing, or of producing, a winning combination; or ( d ) does any act or thing calculated to interfere with any relevant gambling equipment under which the result obtained on the relevant gambling equipment is different to the result provided by the approved game, shall be guilty of an offence. (2) Subsection (1) does not apply to anything done in good faith in connection with — ( a ) the installation, alteration, adjustment, maintenance or repair of any relevant gambling equipment by a recognised technician; ( b ) the carrying out of any installation, alteration, adjustment, maintenance or repair to effect a change of game directed by the Authority under section 78; or ( c ) the exercise by a police officer or an authorised officer of a function conferred or imposed by or under this Act. (3) A person who — ( a ) dishonestly, or because of gross negligence; and ( b ) during the design, manufacture, assembly, installation, alteration, adjustment, maintenance or repair of any relevant gambling equipment, makes provision (including by fraudulent computer programming) to subsequently gain any money or money equivalent or any financial benefit for that person or another person or any advantage in the operation of the relevant gambling equipment, shall be guilty of an offence. (4) A person who, with intent to dishonestly obtain any money or money equivalent or a financial benefit for the person or another person, inserts, or causes to be inserted, in an approved gaming machine in an approved gambling venue, or any peripheral equipment for such an approved gaming machine, any thing other than — ( a ) a coin or token of the denomination or type displayed on the approved gaming machine as that to be used to operate or gain credit on the gaming machine; ( b ) a note of a denomination in order to operate or gain credit on the approved gaming machine; or ( c ) a card of a type authorised by the licensee for use in order to operate or gain credit on the approved gaming machine, shall be guilty of an offence. (5) A person who is guilty of an offence under subsection (1), (3) or (4) shall be liable on conviction — ( a ) in the case of an individual, to a fine not exceeding $150,000 or to imprisonment for a term not exceeding 7 years or to both; or ( b ) in the case of an entity, to a fine not exceeding $300,000. (6) An offence under this section is an arrestable offence. (7) In this section, “relevant gambling equipment” means any of the following: ( a ) an approved gaming machine installed or used outside of a casino; ( b ) any peripheral equipment for an approved gaming machine installed or used outside of a casino; ( c ) any software, or any other machine, apparatus, appliance, equipment, instrument, communication device or other device, accessory or any other thing (whether or not of a similar kind), that is used, apparently used, likely to be used or capable of being used in providing a gambling service authorised under a licence or class licence. Illustrations Point‑of‑sale kiosks. Draw appliances and ball sets used in lottery draws. Software and programming code used to generate winning numbers.


document_id: gca-2022
provision_ref: s39
chapter: PART 2 - OFFENCES
section: 39
title: Unlawful interference with requisite surveillance system
content:
39. —(1) A person who — ( a ) has possession of a device made or adapted, or intended by the person to be used, for interfering with the normal operation of a requisite surveillance system in an approved gambling venue; or ( b ) does anything calculated, or likely to interfere with the normal operation of a requisite surveillance system in an approved gambling venue, shall be guilty of an offence. (2) Subsection (1) does not apply to anything done in good faith in connection with — ( a ) the installation, alteration, adjustment, maintenance or repair by a recognised technician of any part of a requisite surveillance system in an approved gambling venue; ( b ) the carrying out of any installation, alteration, adjustment, maintenance or repair to effect a change to any part of the requisite surveillance system that is directed by the Authority under any provision of this Act; or ( c ) the exercise by a police officer or an authorised officer of a function conferred or imposed by or under any provision of this Act. (3) A person who — ( a ) dishonestly, or because of gross negligence; and ( b ) during the design, manufacture or assembly of any part of the requisite surveillance system of an approved gambling venue, makes provision (including by fraudulent computer programming) to subsequently gain any money or money equivalent or any financial benefit for that person or another person or any advantage in the operation of a requisite surveillance system shall be guilty of an offence. (4) A person who is guilty of an offence under subsection (1) or (3) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (5) An offence under this section is an arrestable offence. Division 6 &#x2014; Forfeiture and other punishments


document_id: gca-2022
provision_ref: s40
chapter: PART 2 - OFFENCES
section: 40
title: Forfeiture of seized articles, money, etc.
content:
40. —(1) If a person is convicted of an offence under this Act, the court may, in addition to any other penalty that may be imposed, order to be forfeited any equipment, thing, document, or any money or money equivalent or other thing of value — ( a ) used in the commission of the offence and found in the possession of the person when the offence was committed; or ( b ) seized under this Act in relation to the offence. (2) A forfeiture order under subsection (1) — ( a ) may include such provision about the treatment of the equipment, thing, document, or any money or money equivalent or other thing of value, forfeited as the court thinks appropriate; and ( b ) subject to any provision made under paragraph ( a ), must be treated as requiring any person in possession of the equipment, thing, document, or any money or money equivalent or other thing of value, to surrender it to the Authority, a police officer or an authorised officer as soon as is reasonably practicable. (3) Subject to subsection (2), sections 364, 365 and 366 of the Criminal Procedure Code 2010 apply to any equipment, thing, document, or any money or money equivalent or other thing of value forfeited under this section or section 41.


document_id: gca-2022
provision_ref: s41
chapter: PART 2 - OFFENCES
section: 41
title: Forfeiture on conviction of unlawful gambling winnings
content:
41. —(1) If a person is convicted of an offence under section 28(2) or 30(1)( b ), a court may order that the convicted person forfeit — ( a ) all winnings derived by the convicted person from the commission of the offence; and ( b ) all reward paid to the convicted person by the other person on whose behalf the convicted person engaged in gambling. (2) If the person convicted of an offence under section 30 or 31 is an underaged individual or an excluded person, a court may order that the convicted person forfeit all winnings derived by the convicted person from the commission of the offence. (3) In this section, “winnings” — ( a ) means any money or money equivalent or any thing of value from gambling, even winnings in the form of a cheque or a ticket or other instrument authorising the payment of winnings; and ( b ) in relation to gaming activity that is playing a gaming machine, includes any coins left in the coin tray of the gaming machine when the offence was committed. (4) Without affecting section 46 of the Children and Young Persons Act 1993, a reference in this section to a convicted underaged individual includes a reference to an underaged individual who is found guilty.


document_id: gca-2022
provision_ref: s42
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 42
title: Presumptions in respect of unlawful gambling
content:
42. —(1) An individual who is found at a particular time — ( a ) in an unlawful gambling place; or ( b ) escaping from an unlawful gambling place, before, upon or after the entry to the place by a police officer or an authorised officer as authorised to do so under this Act, is to be presumed, until the contrary is proved, to be or to have been gambling in that unlawful gambling place. (2) Subject to section 43(3), an individual who is found in possession of a lottery ticket is to be presumed, until the contrary is proved, to be participating in a lottery. (3) Where a gambling article is found in any premises, on the occasion that a police officer or an authorised officer enters the place as authorised to do so under this Act, gambling is to be presumed, until the contrary is proved, to be taking place then or to have taken place in those premises.


document_id: gca-2022
provision_ref: s43
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 43
title: Presumptions in respect of conduct of betting operations, lotteries, etc.
content:
43. —(1) An individual who is found — ( a ) in possession of any gambling article which is used, or appears to have been used or intended to be used, in conducting, or in connection with conducting, any betting operation or gaming; ( b ) accepting or receiving one or more bets, stakes or wagers relating to — (i) any race, competition, sporting event or other event or process, taking place in Singapore or elsewhere; or (ii) any game of chance; or ( c ) settling or paying, or to have settled or paid any money or money equivalent or any thing else of value, in respect of one or more bets or wagers relating to — (i) any race, competition, sporting event or other event or process, taking place in Singapore or elsewhere; or (ii) any game of chance, is to be presumed, until the contrary is proved, to be conducting a betting operation or to conduct gaming, as the case may be. (2) An individual who is found — ( a ) in possession of any gambling article which is used, or appears to have been used or intended to be used, in conducting, or in connection with conducting, any lottery; ( b ) accepting or receiving one or more deposits of money or money equivalent for or in connection with the purchase of lottery tickets or an entitlement to participate in a lottery; or ( c ) distributing or paying, or to have distributed or paid any money or money equivalent or any thing of value, in Singapore in respect of a lottery, is to be presumed, until the contrary is proved, to be conducting a lottery. (3) If any lottery ticket is found to be offered for sale, sold or distributed at any public place at any particular time, a lottery is to be presumed, until the contrary is proved, to be conducted in or from that public place at or about that particular time, regardless that the offer, sale or distribution happens at that public place on only one occasion.


document_id: gca-2022
provision_ref: s44
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 44
title: Presumption of using, etc., of premises as gambling place
content:
44. —(1) If a police officer or an authorised officer as authorised under this Act to enter any premises — ( a ) is, at a particular time, wilfully prevented from, or is obstructed or delayed in, entering or re‑entering those premises or any part of those premises; ( b ) finds at a particular time, an external or internal door of, or a means of access to, those premises to be fitted with a bolt, bar, chain, or any means or device — (i) for the purpose of preventing, delaying or obstructing the entry or re‑entry into those premises of a police officer or an authorised officer; or (ii) for giving an alarm in case of such entry or re‑entry; ( c ) finds those premises at a particular time to be fitted or provided with — (i) any gambling article for conducting a betting operation, a game of chance or a lottery; or (ii) any equipment, device or other thing for concealing, removing or destroying any gambling article; ( d ) finds at a particular time in the possession of any individual in those premises — (i) any gambling article for conducting a betting operation, a game of chance or a lottery; or (ii) any equipment, device or other thing for concealing, removing or destroying any gambling article; or ( e ) finds at a particular time any individual in those premises concealing, removing or destroying any gambling article, every occupier of those premises is to be presumed, until the contrary is proved, to have used or allowed to be used those premises as an unlawful gambling place at or about that particular time, and gambling is to be presumed, until the contrary is proved, to have taken place in those premises at or about that particular time. (2) If a police officer or an authorised officer as authorised under this Act to enter premises enters any premises at a particular time, and — ( a ) the premises are upon entering found to be fitted or provided with any remote communication equipment arranged in such a manner as to suggest that the equipment is or was being used for the receiving or transmitting of any information relating to — (i) any race, competition, sporting event or other event or process, taking place in Singapore or elsewhere; (ii) the likelihood of anything occurring, or not occurring, in Singapore or elsewhere; or (iii) whether anything is or is not true, regardless that the remote communication equipment has been disconnected, rendered inoperable or tampered with; and ( b ) after entering, 2 or more messages by remote communication are received, by an individual in those premises or on any remote communication equipment at those premises, enquiring about the results, commentary or dividends payable on any matter mentioned in paragraph ( a )(i), (ii) or (iii), every occupier of those premises is to be presumed, until the contrary is proved, to have used or allowed to be used those premises as a betting information centre. (3) If — ( a ) a police officer or an authorised officer as authorised under this Act to enter any place or premises enters any place or premises at a particular time; and ( b ) after entering, 2 or more messages by remote communication are received, by an individual in the place or premises or on any remote communication equipment in that place or those premises, relating to — (i) the accepting, receiving or negotiating of bets or wagers; or (ii) any results, commentary or dividends payable on any matter mentioned in subsection (2)( a )(i), (ii) or (iii), every occupier of that place or those premises is to be presumed, until the contrary is proved, to have used or allowed to be used that place or those premises to conduct a betting operation. (4) Where one or more gaming machines are found on a part of any premises wholly occupied by an entity for its purposes, being a part that is accessible only to members of the entity, the occupier of those premises is to be presumed, until the contrary is proved, to be using or allowing the premises to be used to conduct a game of chance, the participants of which are all the members of the entity.


document_id: gca-2022
provision_ref: s45
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 45
title: Presumption of assisting
content:
45. —(1) An individual who acts as a look‑out, door attendant or guard in respect of any place or premises which are organised or managed as an unlawful gambling place is to be presumed, until the contrary is proved, to have assisted in organising or conducting the unlawful gambling place. (2) If — ( a ) a police officer or an authorised officer as authorised under this Act to enter places or premises enters any place or premises at a particular time; and ( b ) upon entering, an individual is found in that place or those premises concealing, erasing, tampering with or destroying any gambling article relating to any betting, game of chance or lottery, the individual is to be presumed, until the contrary is proved, to be assisting the conduct of a betting operation, game of chance or lottery in or from that place or those premises.


document_id: gca-2022
provision_ref: s46
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 46
title: Presumptions relating to inducements to gamble
content:
46. —(1) If an inducement to gamble (within the meaning of section 16) refers to a person to whom any payment may be made, or from whom information may be obtained, in relation to any gambling, the person so referred to is to be presumed to have sent the inducement (or caused it to be sent) unless the person proves that the person — ( a ) had not consented to being referred to; and ( b ) was not in any way a party to, and was wholly ignorant of, the sending of the inducement. (2) If an inducement to gamble (within the meaning of section 16) is sent to an individual at any school or other place of education, and that individual (called in this section the recipient) is an underaged individual — ( a ) the person sending or causing the inducement to be sent (called in this section the sender) is to be presumed to have known that the recipient is an underaged individual, unless the sender proves that the sender had reasonable grounds for believing the recipient is not an underaged individual; and ( b ) the sender is to be presumed, until the contrary is proved, to have sent the inducement for fee or reward.


document_id: gca-2022
provision_ref: s47
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 47
title: Evidence
content:
47. —(1) In proceedings for an offence under this Act, an assertion by the prosecution — ( a ) as to a matter specified in subsection (2); ( b ) made in writing and verified by an affidavit sworn by a police officer or an authorised officer; and ( c ) served on the defendant not less than 7 days before the hearing at which the assertion is to be tendered, is sufficient evidence of the matter so asserted in the absence of proof to the contrary. (2) An assertion may be made under this section only in relation to any of the following matters: ( a ) that any document produced before the court is a lottery ticket of a public lottery; ( b ) that any document is an account, a memorandum, a riddle or a record of stakes or wagers in or relating to any public lottery; ( c ) that any thing is a gambling article.


document_id: gca-2022
provision_ref: s48
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 48
title: Special provision for offences involving remote gambling
content:
48. On the trial of any person (called the accused) for an offence under section 18, 19 or 20 where the offence committed involves remote gambling, it is not necessary for the prosecution to prove the identity of any particular individual facilitated by the accused to gamble in Singapore in contravention of section 18, 19 or 20 if — ( a ) the remote gambling transactions are carried out by anyone using equipment or facilities provided by the accused; and ( b ) those facilities are accessed, or are available for access, by end‑users in Singapore.


document_id: gca-2022
provision_ref: s49
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 49
title: Certain witnesses exempt from liability
content:
49. An individual who is examined as a witness before a court in any proceedings for an offence under this Act is exempt from any criminal or civil liability in relation to that offence if the individual receives from the court a certificate in writing to the effect that the individual has made true and faithful disclosure to the best of the individual’s knowledge of all things as to which the individual has been examined.


document_id: gca-2022
provision_ref: s50
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 50
title: Protection of informants
content:
50. —(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings is obliged — ( a ) to disclose the name and address of any informer who has given information with respect to an offence under this Act; or ( b ) to answer any question if the answer would lead, or would tend to lead, to the discovery of the name or address of any informer. (2) If any record, document or paper which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to his or her discovery, the court is to cause those entries to be concealed from view or to be obliterated so far as may be necessary to protect the informer from discovery. (3) If — ( a ) in any proceedings before a court for an offence under this Act, the court, after full inquiry into the case, is satisfied that an informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or ( b ) in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the disclosure of the name of an informer, the court may permit inquiry and require full disclosure concerning the informer.


document_id: gca-2022
provision_ref: s51
chapter: PART 3 - PRESUMPTIONS AND EVIDENCE
section: 51
title: Abetment not affected
content:
51. To avoid doubt, nothing in sections 6(2), 8(3) and 10(2) affects the law relating to abetment of offences.


document_id: gca-2022
provision_ref: s52
chapter: PART 4 - LICENSING
section: 52
title: Types of licences
content:
52. —(1) The Authority may grant different types of licences under this Part. (2) Without limiting subsection (1), the types of licences may be as follows: ( a ) specified kinds of gambling; ( b ) specified kinds of betting operations, conduct of gaming or conduct of lotteries; ( c ) gambling, or betting operations, conduct of gaming or conduct of lotteries, undertaken in or in connection with specified types of gambling venues; ( d ) facilities of a specified nature, or adapted or presented in a specified way, and used for purposes of gambling; ( e ) specified types of gaming machines; ( f ) specified types of gambling articles (other than gaming machines) or prizes.


document_id: gca-2022
provision_ref: s53
chapter: PART 4 - LICENSING
section: 53
title: Application for or to renew licence
content:
53. —(1) An application for or to renew a licence must be made to the Authority in accordance with this section. (2) An application for or to renew a licence must — ( a ) be in the form and manner the Authority specifies; ( b ) be accompanied by an application fee, if prescribed; ( c ) contain — (i) an address in Singapore at which notices and other documents under this Act for the applicant may be served; or (ii) the name and address of one or more persons in Singapore authorised by the applicant to accept on the applicant’s behalf service of notices and other documents under this Act; and ( d ) be accompanied by the prescribed information and any other additional information that the Authority requires to decide on the application. (3) In addition, an application to renew a licence must be made no later than a prescribed period before the date of expiry of the licence, unless otherwise allowed by the Authority in any particular case which must then be treated as a late renewal application. (4) The Authority may refuse to consider an application for or to renew a licence — ( a ) that is incomplete or not made in accordance with this section; or ( b ) where an investigation or inquiry mentioned in subsection (5) in relation to the application is refused by the applicant. (5) Upon receiving an application for or to renew a licence, the Authority may carry out, or arrange to be carried out by any authorised officer, such investigations and inquiries in relation to the application as the Authority considers necessary for a proper consideration of the application, which may include an inspection of either or both the following: ( a ) the place or premises on or at which the applicant intends to provide the gambling service to be authorised by the licence; ( b ) any vehicle, equipment or other thing which the applicant intends to use to provide the gambling service in the application.


document_id: gca-2022
provision_ref: s54
chapter: PART 4 - LICENSING
section: 54
title: Grant of licences
content:
54. —(1) Subject to this section, after considering any application under section 53 for or to renew a licence, the Authority may — ( a ) on payment of — (i) the applicable licence fee (if prescribed), grant the applicant a licence authorising the applicant to provide the gambling service authorised by the licence; or (ii) a renewal fee (if prescribed) or, in the case of a late renewal application a late renewal fee (if prescribed), renew the licence; or ( b ) refuse to grant or renew the licence, as the case may be. (2) In deciding whether an applicant should be granted a licence, or the applicant’s licence should be renewed, and the conditions to impose or modify, the Authority must have regard, and give such weight as the Authority considers appropriate, to all of the following matters: ( a ) whether the applicant is or is not — (i) carrying on or intending to provide any other gambling service; or (ii) a holder of another licence or already a class licensee; ( b ) the demand for the gambling service in the application; ( c ) whether the applicant does or does not have (or is likely or unlikely to have) the financial capacity and ability to provide the gambling service in the application in accordance with the provisions of this Act and according to the applicable standards; ( d ) whether the applicant, and every responsible executive and category 1 key officer of the applicant, is a suitable person to be involved in providing the gambling service in the application; ( e ) whether the licensee has gambling service agents; ( f ) whether it is otherwise contrary to the public interest or national security of Singapore for the licence to be granted to the applicant. (3) To avoid doubt — ( a ) the Authority is not confined to consideration of the matters specified in subsection (2) and may take into account such other matters and evidence as may be relevant; and ( b ) this Act applies to an application for the renewal of a licence as if it were an application for a new licence. (4) Without affecting subsection (1), the Authority may grant a renewal of a licence with or without modifying the conditions of the licence, but section 58(2), (3) and (4) does not apply to or in relation to granting a renewal of a licence with modifications to the conditions of the licence. (5) A licence must not be granted to any person who is not an entity.


document_id: gca-2022
provision_ref: s55
chapter: PART 4 - LICENSING
section: 55
title: Suitability assessment
content:
55. —(1) For the purpose of determining under this Act whether or not an applicant or a licensee and where necessary, whether a responsible executive or key officer of the applicant or licensee, is a suitable person to be involved in providing a gambling service, the Authority must have regard, and give such weight as the Authority considers appropriate, to all of the following matters: ( a ) any available information whether or not the applicant, licensee, responsible executive or key officer has been convicted of any of the following offences: (i) an offence under the provisions of this Act; (ii) an offence under the Casino Control Act 2006; (iii) an offence under the repealed Betting Act 1960; (iv) an offence under the repealed Common Gaming Houses Act 1961; (v) an offence under the repealed Private Lotteries Act 2011; (vi) an offence under the repealed Remote Gambling Act 2014; (vii) an offence under the Gambling Duties Act 2022; (viii) an offence under Part 6 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; [Act 15 of 2023 wef 08/02/2024] (ix) an offence under section 19 of the Moneylenders Act 2008; (x) an offence under the Organised Crime Act 2015; (xi) an offence under the Terrorism (Suppression of Financing) Act 2002; (xii) an offence under the United Nations Act 2001; (xiii) an offence involving dishonesty or moral turpitude, whether in Singapore or elsewhere; ( b ) any available information with respect to the participation of the individual (who is an applicant, a licensee, responsible executive or key officer) in any criminal activity, including whether or not he or she was a responsible executive or key officer of a person convicted of any offence mentioned in paragraph ( a ); ( c ) any evidence of the exercise of — (i) any regulatory action in relation to the applicant, licensee, or responsible executive or key officer as a licensee or class licensee; (ii) any disciplinary action under the Casino Control Act 2006 in relation to the applicant, licensee, responsible executive or key officer; or (iii) any regulatory action in relation to any licensee or class licensee that the applicant, licensee, responsible executive or key officer was a responsible executive or key officer thereof; ( d ) any available information with respect to whether — (i) the applicant or licensee has been placed in receivership, gone into liquidation; or (ii) the responsible executive or key officer has been adjudged bankrupt; ( e ) the profile of past compliance by the applicant, licensee, responsible executive or key officer (as the case may be) with the provisions of this Act and the requirements by or under any written law mentioned in paragraph ( a ), and with the applicable standards. (2) Despite any other law, the Commissioner of Police or a law enforcement agency may, on the request of the Authority, provide a report in respect of any one or more of the matters in subsection (1) for the purposes of a suitability assessment under this Act. (3) If the Authority does not consider an individual suitable under this section, the Authority must, by written notice given to any licensee that the individual is or is to be a key officer thereof, notify the licensee concerned of the adverse assessment of suitability within 28 days after the decision is made. (4) If the Authority does not consider an individual suitable under this section because of information that is classified by the Authority as security sensitive information, the Authority is not required to provide any reasons for the Authority’s adverse assessment of suitability decision other than that the decision was made on public interest grounds under this section. (5) To avoid doubt, for the purpose of determining whether or not a person or an individual is a suitable person to be involved in providing a gambling service, the Authority is not confined to consideration of the matters specified in subsection (1) and may take into account such other matters and evidence as may be relevant.


document_id: gca-2022
provision_ref: s56
chapter: PART 4 - LICENSING
section: 56
title: Licence validity
content:
56. —(1) Every licence granted under this Part is in force for the period specified in the licence — ( a ) except when it is suspended under Part 7; or ( b ) unless it is earlier revoked under Part 7. (2) Every licence must be in the form the Authority determines.


document_id: gca-2022
provision_ref: s57
chapter: PART 4 - LICENSING
section: 57
title: Conditions of licence
content:
57. —(1) In granting a licence to any person, the Authority may impose such conditions as the Authority considers requisite or expedient having regard to the purposes of this Act. (2) In particular, in granting a licence authorising the provision of a gambling service, the Authority may impose conditions that are necessary, expedient or conducive to the attainment or furtherance of the licensing objectives, such as — ( a ) conditions fixing the kind of gambling or betting, the games of chance or lotteries involved in providing the gambling service; ( b ) conditions fixing the maximum or minimum number, amount or quantity, or both, of any of the following during the validity period of the licence or any part of that period: (i) the bets or wagers; (ii) the gaming machines involved in providing the gambling service; (iii) the amount and number or type of the prizes to be offered in providing the gambling service; (iv) the number of tickets or chances to be offered and the prices and denominations of those tickets or chances; ( c ) conditions fixing the hours of gambling, or the maximum number of gamblers to whom facilities to gamble may be made available at any time during the provision of the gambling service; ( d ) conditions requiring advertisements about the gambling service authorised by the licence — (i) to be published only to certain classes of persons; (ii) to contain certain content which may, in particular, require specified words to be included in the advertisement; (iii) to not contain certain content; (iv) not to be published in certain types of publications or media; and (v) to be approved by the Authority before they are published in Singapore; ( e ) conditions restricting or prohibiting, or requiring the prior approval of the Authority for — (i) the sending of inducements to gamble through the gambling service authorised by the licence; and (ii) the practice that the licensee adopts in connection with offering or providing the gambling service authorised by the licence; ( f ) conditions requiring the facilities and equipment provided for persons conducting monitoring and surveillance of operations of the gambling service to conform to the applicable standards; ( g ) conditions requiring the licensee to establish and maintain appropriate internal policies, procedures and controls to encourage responsible gambling among customers of the gambling service and to minimise the possibility of problem gambling connected with the gambling service; ( h ) conditions concerning the management of the gambling service provided, including the records that must be maintained and reporting requirements; ( i ) conditions concerning the management, application, and distribution of funds derived from gambling through the gambling service; ( j ) conditions restricting or prohibiting a manner of disposal of approved gaming machines or approved peripheral equipment for a gaming machine used by the licensee in providing the gambling service; ( k ) conditions requiring the licensee to be responsible for every employee of the licensee and every gambling service agent of the licensee in providing any gambling service authorised by the licence; and ( l ) conditions requiring the licensee to undergo (at its own cost) such audit as the Authority may require to ascertain the licensee’s compliance with — (i) the provisions of this Act or a standard applicable to the licensee; or (ii) the conditions of the licence granted to that licensee. (3) An audit referred to in subsection (2)( l ) must be carried out by authorised officers or other officers of the Authority or such qualified individuals approved by the Authority for that purpose.


document_id: gca-2022
provision_ref: s58
chapter: PART 4 - LICENSING
section: 58
title: Modifying conditions of licence
content:
58. —(1) Subject to this section, it is lawful for the Authority to modify the conditions of a licence without compensating the licensee concerned. (2) Before modifying any condition of a licence, the Authority must, unless the Authority considers that it is impracticable or undesirable to do so, give notice to the licensee holding that licence — ( a ) stating that the Authority proposes to make the modification in the manner as specified in the notice; and ( b ) specifying the time (being not less than 7 days from the date of service of notice on the licensee) within which the licensee may make written representations to the Authority with respect to the proposed modification. (3) Upon receiving any written representation mentioned in subsection (2), the Authority must consider that representation and may — ( a ) reject the representation; ( b ) amend the proposed modification of any condition of a licence in such manner as the Authority thinks fit having regard to the representation; or ( c ) withdraw the proposed modification. (4) Where — ( a ) the Authority rejects any written representation under subsection (3)( a ); ( b ) the Authority amends any proposed modification to any condition of a licence under subsection (3)( b ); or ( c ) no written representation is received by the Authority within the time specified in subsection (2)( b ), or any written representation made under that subsection is subsequently withdrawn, the Authority must issue a written direction to the licensee in question requiring the licensee, within the time specified by the Authority, to give effect to the modification as specified in the notice under subsection (2) or as amended by the Authority, as the case may be.


document_id: gca-2022
provision_ref: s59
chapter: PART 4 - LICENSING
section: 59
title: Restriction on transfer and surrender of licence
content:
59. —(1) A licence, and any rights, benefits or privileges under the licence, are not transferable or assignable to any other person unless — ( a ) the licence contains a condition authorising the transfer or assignment; and ( b ) the Authority consents in writing to the transfer or assignment. (2) Any consent under subsection (1) may be given subject to compliance with such conditions as the Authority thinks fit to impose, which may include conditions modifying, or requiring or otherwise providing for the making of modifications to, the conditions of the licence; but section 58(2), (3) and (4) does not apply to or in relation to these modifications to the conditions of the licence. (3) A transfer or an assignment, or purported transfer or assignment, of a licence, or of any rights, benefits or privileges under the licence, is void and of no effect — ( a ) if the licence is not capable of transfer or assignment; ( b ) if the transfer or assignment, or purported transfer or assignment, is in breach of a condition of the licence; or ( c ) if there has, before the transfer or assignment or purported transfer or assignment, been a contravention of a condition subject to compliance with which the consent required by subsection (1) is given. (4) Every licence is not capable of being surrendered without the written consent of the Authority, and any surrender or purported surrender of a licence is void if it is without such consent. Division 2 &#x2014; Class licences for
lower‑risk gambling services


document_id: gca-2022
provision_ref: s60
chapter: PART 4 - LICENSING
section: 60
title: Class licences
content:
60. —(1) The Minister may, by order in the Gazette , determine a class licence that authorises a person to which the order applies to provide a gambling service, or a class or description of gambling service, without a licence — ( a ) for a specified period or indefinitely, or to an extent specified in that order; and ( b ) subject to such conditions necessary, expedient or conducive to the attainment or furtherance of the licensing objectives and as may be specified in that order. (2) To avoid doubt, there may be more than one class licence determined, and according (but not limited) to any of the following: ( a ) specified kinds of gambling; ( b ) specified kinds of betting operations, conduct of gaming or conduct of lotteries; ( c ) gambling, or betting operations, conduct of gaming or conduct of lotteries, undertaken in or in connection with specified types of gambling venues; ( d ) facilities of a specified nature, or adapted or presented in a specified way, and used for purposes of gambling; ( e ) specified types of gaming machines; ( f ) specified types of gambling articles (other than gaming machines) or prizes; ( g ) specified types of customers who may engage in gambling using the gambling service authorised by the class licence. (3) An order under subsection (1) continues in force, unless it is revoked, for such period as may be specified in the order.


document_id: gca-2022
provision_ref: s61
chapter: PART 4 - LICENSING
section: 61
title: Variation and revocation of class licence
content:
61. —(1) Subject to this section, the Minister may, by order in the Gazette , vary a class licence by — ( a ) varying or revoking any condition specified in the class licence; or ( b ) specifying additional conditions of the class licence. (2) Before varying a class licence or revoking an order under section 60 for a class licence, the Authority designated by the Minister must, unless it considers it impractical or undesirable in the circumstances of the case, cause to be published, in accordance with subsection (3), a written notice that — ( a ) states that the Minister proposes to vary the class licence, or to end the class licence; ( b ) describes the proposed variation or ending; and ( c ) invites interested persons to make representations about the proposed variation or ending by a specified date that is at least 14 days after the date of publication of the notice. (3) A notice under subsection (2) must be published on the prescribed website or in one or more other forms that are readily accessible by the public. (4) The Minister must, before varying a class licence determined under an order under section 60 or revoking such an order, give due consideration to any representations made to the Authority pursuant to the notice given in accordance with subsection (2).


document_id: gca-2022
provision_ref: s62
chapter: PART 4 - LICENSING
section: 62
title: Conditions applicable to class licensee
content:
62. —(1) Without limiting section 60(1) or 61, the conditions subject to which a class licensee may authorise the provision of a gambling service may include any of the following: ( a ) conditions fixing the maximum or minimum number, amount or quantity, or both, of any of the following connected with the gambling service authorised by the class licence: (i) the bets or wagers or the tickets or chances to be offered; (ii) the gaming machines involved in providing the gambling service; (iii) the amount and number or type of the prizes to be offered in providing the gambling service; ( b ) conditions fixing the hours of gambling, or the maximum number of gamblers to whom facilities to gamble may be made available at any time during the provision of the gambling service; ( c ) conditions restricting or prohibiting any property (whether real or personal) or services being offered or used as a prize for gambling carried on in connection with the gambling service, which may include — (i) specifying a quantity or dollar value of any money or money equivalent that may not be offered or used as a prize for any such gambling; and (ii) specifying circumstances in which — (A) any money or money equivalent or any thing else of value may not be offered or used as a prize for gambling; or (B) a quantity or dollar value of any money or money equivalent or any thing else of value may not be offered or used as a prize for gambling; ( d ) conditions requiring advertisements about the gambling service authorised by the class licence — (i) to be published only to certain classes of persons; (ii) to contain certain content which may, in particular, require specified words to be included in the advertisement; (iii) to not contain certain content; (iv) not to be published in certain types of publications or media; and (v) to be approved by the Authority before they are published in Singapore; ( e ) conditions restricting or prohibiting, or requiring prior approval of the Authority for — (i) the sending of inducements to gamble through the gambling service authorised by the class licence; and (ii) the practice that the licensee adopts in connection with offering or providing the gambling service authorised by the class licence; ( f ) conditions fixing the frequency of the gambling service provided under the class licence; ( g ) conditions concerning the management of the gambling service provided, including the records that must be maintained and reporting requirements; ( h ) conditions requiring to be done or not to be done such things as are specified or are of a description specified, except insofar as the Authority specified in that class licence consents to the class licensee doing or not doing them; ( i ) conditions requiring the class licensee to refer for determination by the Authority specified in that class licence such questions arising under the class licence or are of a description specified. (2) In particular, a class licence may provide that the class licence applies to a person subject to a condition precedent that requires that person — ( a ) to notify the Authority about the person’s identity and other particulars about the gambling service provided by the person; and ( b ) to pay a charge to the Authority for receiving the notification.


document_id: gca-2022
provision_ref: s63
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 63
title: Application for approval of gambling venue
content:
63. —(1) An application for approval of any place or premises as an approved gambling venue for a licensee or an applicant for a licence to provide a gambling service must — ( a ) be made to the Authority in the form and manner that the Authority may determine; and ( b ) be accompanied by an application fee, if prescribed. (2) An application for approval of any place or premises as an approved gambling venue must state — ( a ) the name, the residential or business address of each proprietor of the place or premises; ( b ) the name (if any) and the address of the premises; ( c ) whether the person applying for approval is a licensee or an applicant for a licence; ( d ) whether the written permission or authorisation required by the Planning Act 1998 for the development of the premises has been granted or deemed granted; ( e ) where any part of the gambling service to be provided at the place or premises involves gaming machines — (i) the location of the gaming machine room within the place or premises; and (ii) the number of gaming machines intended to be installed in the gaming machine room; ( f ) the hours of gambling proposed at the place or premises; ( g ) the prescribed particulars and information; and ( h ) such other additional information that the Authority requires to decide on the application in the particular case. (3) If the Authority receives an application for approval of any place or premises as an approved gambling venue for a licensee to provide a gambling service, the Authority may carry out, or arrange to be carried out by authorised officers, such investigations and inquiries in relation to the application as the Authority considers necessary for a proper consideration of the application for approval. (4) An authorised officer may, for the purpose of making an investigation or inquiry under subsection (3) relating to any place or premises — ( a ) at any reasonable time; ( b ) after declaring his or her office and after producing his or her identification card on demand being made; and ( c ) with such assistants as may reasonably be required, enter the place or premises and exercise any powers referred to in subsection (5). (5) The powers for the purposes of an investigation or inquiry under subsection (4) are — ( a ) to inspect the place or premises and any plant, equipment, conveyance or other thing at the place or premises; ( b ) to photograph or film, or make audio recordings or make sketches of, any part of the place or premises or anything at the place or premises; ( c ) to inspect and make copies of, or take extracts from (without fee or reward) any document kept at the place or premises; ( d ) to take any document or any other thing at the place or premises; and ( e ) to ask any individual at the place or premises — (i) to answer a question to the best of that individual’s knowledge, information and belief; or (ii) to take reasonable steps to provide information or produce a document. (6) A power under subsection (5)( a ), ( b ), ( c ) or ( d ) is limited to a document or thing that is used or likely to be used in the management or operation of the place or premises as a gambling venue. (7) Without limiting subsection (5), an authorised officer exercising functions under that subsection may — ( a ) be accompanied by one or more police officers; and ( b ) open any ground or wall and remove any flooring or wall covering, and take such measures as may be necessary to ascertain the character and condition of the place or premises and of any pipe, sewer, drain, wire or fitting. (8) The Authority may refuse to consider an application for or to renew an approval of any gambling venue — ( a ) that is incomplete or not made in accordance with this section; or ( b ) where an investigation or inquiry mentioned in subsection (3) in relation to the application is refused by the applicant.


document_id: gca-2022
provision_ref: s64
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 64
title: Grant of gambling venue approval
content:
64. —(1) After considering any application for approval of any place or premises as an approved gambling venue, including the results of any investigation and inquiry under section 63(3), the Authority may, subject to subsection (4) — ( a ) on payment of an approved gambling venue fee (if prescribed), grant the approval; or ( b ) refuse to grant the approval. (2) In determining whether an applicant should be granted an approval of any place or premises as an approved gambling venue, the Authority is to have regard to, and give such weight as the Authority considers appropriate to, all of the following matters: ( a ) the desirability of the proposed gambling venue in maintaining the cultural interest and social wellbeing of the community in the area concerned; ( b ) the level of criminal activity in the vicinity of the proposed gambling venue; ( c ) whether it is otherwise contrary to the public interest for the approval to be granted to the applicant. (3) To avoid doubt, the Authority is not confined to consideration of the matters specified in subsection (2) and may take into account such other matters and evidence as may be relevant. (4) However, an approval of any place or premises as an approved gambling venue for any gambling service must not be granted to any person who is not a licensee to carry out that gambling service.


document_id: gca-2022
provision_ref: s65
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 65
title: Validity of gambling venue approval
content:
65. —(1) Every gambling venue approval granted under section 64 is to continue in force for such period as may be specified in the approval unless it — ( a ) is earlier revoked or suspended under Part 7; or ( b ) earlier lapses because the person to whom the gambling venue approval was granted ceases to hold a licence. (2) A gambling venue approval granted cannot be transferred or assigned to another person.


document_id: gca-2022
provision_ref: s66
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 66
title: Conditions of gambling venue approval
content:
66. —(1) In granting a gambling venue approval to any licensee, the Authority may impose such conditions as the Authority considers requisite or expedient having regard to the purposes of this Act. (2) In particular, in granting a licensee a gambling venue approval, the Authority may impose conditions that are necessary, expedient or conducive to the attainment or furtherance of the licensing objectives, such as — ( a ) conditions requiring a layout or design of the place or premises that ensures that no customer or member of the public can see the gambling taking place in the approved gambling venue from outside the gambling venue; ( b ) conditions requiring that any requisite surveillance system for monitoring and surveillance of operations in the approved gambling venue must conform to standards; ( c ) conditions requiring that the location and orientation of facilities and equipment for that requisite surveillance system must be as approved by the Authority; and ( d ) conditions requiring access control measures for underaged individuals and excluded persons.


document_id: gca-2022
provision_ref: s67
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 67
title: Modification of conditions of gambling venue approval
content:
67. —(1) Subject to this section, it is lawful for the Authority to modify the conditions of a gambling venue approval without compensating the licensee concerned. (2) Before modifying any conditions of a gambling venue approval, the Authority must, unless subsection (5) applies, give notice to the licensee concerned — ( a ) stating that the Authority proposes to make the modification in the manner as specified in the notice; and ( b ) specifying the time (being not less than 14 days from the date of service of notice on the licensee) within which the licensee may make written representations to the Authority with respect to the proposed modification. (3) Upon receiving any written representation mentioned in subsection (2), the Authority must consider that representation and may — ( a ) reject the representation; ( b ) amend the proposed modification in such manner as the Authority thinks fit having regard to the representation; or ( c ) withdraw the proposed modification. (4) Where — ( a ) the Authority rejects any written representation under subsection (3)( a ); ( b ) the Authority amends any proposed modification to the conditions of the gambling venue approval under subsection (3)( b ); or ( c ) no written representation is received by the Authority within the time specified in subsection (2)( b ), or any written representation made under that subsection is subsequently withdrawn, and the licensee has not given immediate effect to the modification, the Authority must issue a written direction to the licensee in question requiring the licensee, within the time specified by the Authority, to give effect to the modification as specified in the notice under subsection (2) or as amended by the Authority, as the case may be. (5) However, where the Authority considers that it is impracticable or undesirable, in the circumstances of the particular case for him or her to give notice under subsection (2) before modifying the conditions of a particular gambling venue approval because of any act, omission or other thing that is of such a serious nature that the integrity of the conduct of the gambling service at the approved gambling venue is jeopardised, the Authority may, without compensating the licensee concerned, and by giving notice to that licensee, modify the conditions of the particular gambling venue approval with immediate effect. Division 2 &#x2014; Game approval, etc.


document_id: gca-2022
provision_ref: s68
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 68
title: No application to gaming machine games
content:
68. This Division does not apply in relation to any gaming machine game to which Division 3 applies.


document_id: gca-2022
provision_ref: s69
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 69
title: Application for game or game rules, etc., approval
content:
69. —(1) A licensee authorised under a licence to provide a gambling service involving the conduct of betting operations, must apply to the Authority for approval under section 70 of every race, competition, sporting event or other event or process the outcome of which bets are or are likely to be received, accepted or negotiated on in the course of the betting operation. (2) A licensee authorised under a licence to provide a gambling service involving any of the following activities: ( a ) placing, making, receiving, accepting or negotiating of any bets; ( b ) operating a betting exchange or betting information centre; ( c ) operating a totalisator; ( d ) organising pool betting, must apply to the Authority for approval under section 70 of the contents of the rules of betting for any of those activities. (3) A licensee authorised under a licence to provide a gambling service involving conducting gaming must apply to the Authority for approval under section 70 of — ( a ) the game of chance conducted; and ( b ) the content of rules of that game of chance. (4) A licensee authorised under a licence to provide a gambling service involving conducting any lottery must apply to the Authority for approval under section 70 of — ( a ) the lottery; and ( b ) the content of the rules of that lottery. (5) An application under subsection (1), (2), (3) or (4) must — ( a ) be in the form and manner the Authority specifies; ( b ) be accompanied by an application fee, if prescribed; and ( c ) be accompanied by the prescribed information and any other additional information that the Authority requires to decide on the application.


document_id: gca-2022
provision_ref: s70
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 70
title: Grant of approval of game or game rules, etc.
content:
70. —(1) After considering any application under section 69, the Authority may — ( a ) on payment of a fee (if prescribed), grant the approval that is the subject of the application subject to any condition that is necessary, expedient or conducive to the attainment or furtherance of the licensing objectives; or ( b ) refuse to grant the approval. (2) Without limiting subsection (1)( a ), the conditions to which an approval under this Division may be subject include — ( a ) requirements to prevent cheating or other contravention of the provisions of this Act; and ( b ) restrictions as to the manner, time and frequency the licensee offers or makes available to people the facility to bet, play the game of chance or participate in the lottery, as the case may be. (3) The Authority may refuse to consider an application under section 69 that is incomplete or not made in accordance with that section. (4) An approval granted under this Division cannot be transferred or assigned to another person.


document_id: gca-2022
provision_ref: s71
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 71
title: Validity of approval of game or game rules, etc.
content:
71. Every approval granted under section 70 to a licensee is to continue in force until — ( a ) the period of approval lapses (where such a period is specified in the approval); ( b ) it is cancelled on the application of the licensee; ( c ) it is cancelled by the Authority under Division 2 of Part 7 by way of regulatory action; or ( d ) the licensee ceases to be granted a licence. Division 3 &#x2014; Gaming machine, etc., approval


document_id: gca-2022
provision_ref: s72
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 72
title: Application of Division
content:
72. This Division applies only in relation to — ( a ) a gaming machine that is played by — (i) inserting a coin or gaming token into the machine; (ii) causing gaming machine credits to be registered by the machine; (iii) making a bet on the machine; or (iv) causing the activation of any process relating to the gaming machine game of the machine, such as but not limited to a jackpot machine; ( b ) any game of chance installed or to be installed for a gaming machine in paragraph ( a ); and ( c ) any peripheral equipment for a gaming machine in paragraph ( a ).


document_id: gca-2022
provision_ref: s73
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 73
title: Application for approval of gaming machine, etc.
content:
73. —(1) An application for approval of — ( a ) any gaming machine mentioned in section 72( a ); ( b ) any gaming machine game mentioned in section 72( b ); or ( c ) any peripheral equipment for a gaming machine mentioned in section 72( c ), is to be made by a supplier of the gaming machine, the gaming machine game or the peripheral equipment (as the case may be) to the Authority. (2) An application for approval under subsection (1) must — ( a ) be in the form and manner the Authority specifies; ( b ) be accompanied by an application fee, if prescribed; and ( c ) be accompanied by the prescribed information and any other additional information that the Authority requires to decide on the application.


document_id: gca-2022
provision_ref: s74
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 74
title: Approval of gaming machine, etc.
content:
74. —(1) After considering any application under section 73, the Authority may — ( a ) on payment of a fee (if prescribed), grant approval to the supplier of — (i) any gaming machine mentioned in section 72( a ); (ii) any gaming machine game mentioned in section 72( b ); and (iii) any peripheral equipment for a gaming machine mentioned in section 72( c ), which is the subject of the application; or ( b ) refuse to grant the approval. (2) An approval granted under this section — ( a ) for a gaming machine includes an approval of the gaming machine games installed in the gaming machine unless the Authority otherwise specifies in the approval; and ( b ) for a gaming machine and any peripheral equipment for a gaming machine applies to all gaming machines and peripheral equipment for a gaming machine, respectively, of that same kind.


document_id: gca-2022
provision_ref: s75
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 75
title: Validity of gaming machine approval
content:
75. Every approval granted under section 74 continues in force for such period as may be specified in the approval unless it is earlier cancelled — ( a ) on the application of the supplier of the gaming machine or peripheral equipment for a gaming machine, as the case may be; or ( b ) by the Authority under section 78 or under Division 3 of Part 7 by way of regulatory action.


document_id: gca-2022
provision_ref: s76
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 76
title: Conditions of gaming machine, etc., approval
content:
76. —(1) An approval granted under section 74 may be subject to any condition that is necessary, expedient or conducive to the attainment or furtherance of the licensing objectives. (2) In particular, an approval granted under section 74 may be subject to any of the following conditions: ( a ) conditions requiring the installation and display of unique identification marks on a gaming machine before it is made available to players to use; ( b ) conditions requiring compliance with technical standards and configurations specified in standards; ( c ) conditions requiring the supplier to notify the Authority if the supplier intends to cease all or any part of their operations or business of supplying gaming machines; ( d ) conditions requiring the supplier to notify the Authority if any circumstance arises that affects the supplier’s ability to supply, correct, repair or make alterations to gaming machines (and any gaming machine game installed therein) or peripheral equipment, as the case may be; ( e ) conditions requiring the supplier to notify the Authority if any fault is detected in any gaming machine (and any gaming machine game installed therein) or peripheral equipment (as the case may be) supplied or being supplied.


document_id: gca-2022
provision_ref: s77
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 77
title: Restriction on transfer of gaming machine, etc., approval
content:
77. —(1) An approval granted under section 74, and any rights, benefits or privileges under the approval, are not transferable or assignable to any other person unless — ( a ) the approval contains a condition authorising the transfer or assignment; and ( b ) the Authority consents in writing to the transfer or assignment. (2) Any consent under subsection (1) may be given subject to compliance with such conditions as the Authority thinks fit to impose, which may include conditions modifying, or requiring or otherwise providing for the making of modifications to, the conditions of an approval granted under section 74. (3) A transfer or an assignment, or purported transfer or assignment, of an approval granted under section 74, or of any rights, benefits or privileges under the approval, is void and of no effect — ( a ) if the approval granted under section 74 is not capable of transfer or assignment; ( b ) if the transfer or assignment, or purported transfer or assignment, is in breach of a condition of the approval; or ( c ) if there has, before the transfer or assignment or purported transfer or assignment, been a contravention of a condition subject to compliance with which the consent required by subsection (1) is given.


document_id: gca-2022
provision_ref: s78
chapter: PART 5 - GAMBLING VENUE AND GAMES APPROVAL
section: 78
title: Corrective action needed for gaming machine, etc.
content:
78. —(1) Subject to subsection (2), the Authority may by a notice of corrective action given in accordance with this section, temporarily suspend the approval of a gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine if — ( a ) the gaming machine (and any gaming machine game installed therein) or peripheral equipment has a serious malfunction; or ( b ) the gaming machine (and any gaming machine game installed therein) or peripheral equipment no longer operates as intended under the standards. (2) A notice of corrective action in respect of any gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine may be made under subsection (1) only if the Authority is of the opinion — ( a ) that without an immediate suspension, the continued use or supply of the gaming machine (and any gaming machine game installed therein) or peripheral equipment for a gaming machine jeopardises proper standards of integrity affecting gambling or the conduct of gaming; ( b ) that an immediate suspension is necessary so as to maintain public confidence and trust in the credibility, integrity and stability of licensees conducting gaming using gaming machines or peripheral equipment for a gaming machine of the same type; and ( c ) that it is impracticable in the circumstances of the particular case for the Authority to exercise any other power under any provision of this Act to effectively alleviate or minimise the adverse effects in paragraph ( a ) or ( b ). (3) It is not necessary for the Authority to give any person who may be affected by a suspension under this section a chance to be heard before a notice of corrective action in respect of any gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine to be made is made. (4) A notice of corrective action in respect of any gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine must be given to all or any of the following, individually or as a class: ( a ) the supplier of the gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine (as the case may be) to whom approval was granted under section 74; ( b ) every licensee whom the Authority is aware provides a gambling service using the same kind of gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine. (5) A notice of corrective action in respect of any gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine given in accordance with this section — ( a ) temporarily suspends the approval under this Division relating to all gaming machines (and any gaming machine game installed therein) or peripheral equipment (as the case may be) of that same kind, whether or not a particular gaming machine (and any gaming machine game installed therein) or a peripheral equipment is operating as designed or intended; and ( b ) takes effect at such time, being the earliest practicable time, as is determined by or under the notice of corrective action given under subsection (1) and continues in force until either the following occurs, unless earlier confirmed under subsection (8): (i) the expiry date (if any) stated in the notice is reached, which must not exceed 90 days at the first instance and may be renewed once only for a further period not exceeding 90 days; (ii) the Authority cancels the notice before the expiry date. (6) A notice of corrective action in respect of any gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine may also contain directions from the Authority requiring — ( a ) an affected licensee to stop providing a gambling service using the gaming machines (and any gaming machine game installed therein) or peripheral equipment (as the case may be) of that same kind, during the period the notice of corrective action has effect; and ( b ) the supplier concerned to do all or any of the following during the period the notice of corrective action has effect: (i) to take such steps as may be reasonable and necessary in the circumstances to correct, repair or make alterations to gaming machines (and any gaming machine game installed therein) or peripheral equipment (as the case may be) of that same kind to prevent further jeopardy of proper standards of integrity affecting gambling or the conduct of gaming; (ii) until the corrective action in sub‑paragraph (i) is taken, to stop supplying to anyone in connection with any gambling service using gaming machines (and any gaming machine game installed therein) or peripheral equipment (as the case may be) of that same kind. (7) Before confirming any notice of corrective action made under subsection (1), the Authority must give written notice to the supplier concerned and any licensee who is aggrieved by the notice — ( a ) stating that the Authority intends to confirm the notice by cancelling the approval under this Division in respect of any gaming machine (and any gaming machine game installed therein) or any peripheral equipment for a gaming machine; and ( b ) specifying the time (being not less than 14 days after the date of service of the notice on the supplier) within which written representations may be made to the Authority with respect to the proposed confirmation. (8) The Authority may, after considering any written representation made under subsection (7)( b ), decide — ( a ) to confirm the notice of corrective action by cancelling the approval in respect of the gaming machine (and any gaming machine game installed therein) or the peripheral equipment for a gaming machine in question; or ( b ) not to confirm the notice of corrective action (with or without modification) as the Authority considers appropriate. (9) The Authority must serve on the supplier and every licensee which made representations under subsection (7)( b ), a notice of the Authority’s decision under subsection (8). (10) Every supplier and every licensee given a notice of corrective action must comply with the notice as soon as it takes effect.


document_id: gca-2022
provision_ref: s79
chapter: PART 6 - HARM MINIMISATION AND
section: 79
title: Entry ban by Commissioner of Police, etc., and Authority
content:
79. —(1) Subject to subsection (2), the Commissioner of Police may, by an entry ban given to an individual, ban the individual for a fixed period from — ( a ) entering or remaining in all gaming machine rooms during their respective restricted periods; ( b ) engaging in general remote gambling; or ( c ) engaging in both conduct in paragraphs ( a ) and ( b ). (2) An entry ban may be made under subsection (1) against an individual only if the Commissioner of Police is of the opinion that, because of — ( a ) the individual’s conviction (whether in Singapore or elsewhere) for an offence whether or not relating to gambling; or ( b ) the individual’s history of criminal activity, whether alone or in association with others and whether or not relating to gambling, the individual continuing to engage in conduct described in subsection (1)( a ), ( b ) or ( c ) presents an unacceptable risk — ( c ) to maintaining the proper standards of integrity of any gambling service involving gaming machine rooms or general remote gambling or both; or ( d ) to preventing or reducing criminal influence or exploitation in the management and operation of such regulated activities. (3) Subject to subsection (4), the Authority may, by an entry ban given to an individual, also ban the individual for a fixed period from — ( a ) entering or remaining in all gaming machine rooms during their respective restricted periods; ( b ) engaging in general remote gambling; or ( c ) engaging in both conduct in paragraphs ( a ) and ( b ). (4) An entry ban may be made under subsection (3) against an individual only if the Authority is of the opinion that — ( a ) the integrity or apparent integrity of any gambling service provided at an approved gambling venue, or any general remote gambling service provided, is likely to be seriously prejudiced because of — (i) the character or reputation of an individual in relation to gambling; or (ii) the criminal activities of the individual relating to gambling, whether alone or in association with others; and ( b ) the entry ban is necessary to effectively alleviate or minimise that prejudice. (5) The Commissioner of Police or Authority (as the case may be) may at any time cancel an entry ban made against an individual. (6) Upon making or cancelling an entry ban under this section or Part 8, the Commissioner of Police or Authority (as the case may be) must ensure that a written notice of the making or cancelling of the entry ban is given to — ( a ) the individual who is or was the subject of the entry ban; and ( b ) the NCPG for inclusion in or deletion from (as the case may be) the list of excluded persons. (7) A notice under subsection (6) of the making of an entry ban must set out the terms of the entry ban and, if it is reasonably practicable to do so, include a photograph of the individual who is the subject of the entry ban. (8) In this Division — “Commissioner of Police” includes a public officer who holds a post in a law enforcement agency and is designated by the Minister for the purposes of this Division; “criminal activity” means engaging in conduct that involves the commission of an offence under any written law, regardless of any conviction for the offence.


document_id: gca-2022
provision_ref: s80
chapter: PART 6 - HARM MINIMISATION AND
section: 80
title: Opportunity to be heard not required
content:
80. —(1) It is not necessary for the Commissioner of Police or the Authority to give any individual who may be affected by an entry ban a chance to be heard before the entry ban to be given is given. (2) If the Commissioner of Police made an entry ban because of information that is classified by the Commissioner of Police as security sensitive information, the Commissioner of Police is not required to provide any reasons for his or her decision other than that the decision was made on public interest grounds under this section.


document_id: gca-2022
provision_ref: s81
chapter: PART 6 - HARM MINIMISATION AND
section: 81
title: Effect of entry ban
content:
81. —(1) An entry ban is binding on the individual to whom it is given and takes effect when written notice of it is given under section 79(6). (2) An entry ban continues in force until the earlier of the following occurs: ( a ) the expiry date stated in the entry ban is reached; ( b ) the person who made the entry ban cancels the entry ban; ( c ) the entry ban is cancelled on appeal under Part 8. (3) Subsection (2) does not prevent a further entry ban being authorised to be given in the same terms as an entry ban that has expired. Division 2 &#x2014; Supporting excluded persons, etc.


document_id: gca-2022
provision_ref: s82
chapter: PART 6 - HARM MINIMISATION AND
section: 82
title: Licensee must bar excluded persons, etc., from gambling
content:
82. —(1) Every licensee who is authorised by a licence to conduct gaming involving gaming machines installed in a gaming machine room must take all steps as are reasonably practicable to ensure that an underaged individual or excluded person — ( a ) does not enter or remain, and is not allowed to enter or remain, in the gaming machine room during any restricted period of the gaming machine room; and ( b ) does not gamble and is not allowed to gamble in the gaming machine room during any restricted period of the gaming machine room, in contravention of section 31 or 32 and, in the case of a self‑excluded person, in contravention of his or her voluntary application under section 165A(1)( c ) of the Casino Control Act 2006. (2) Every licensee who is authorised by a licence to provide facilities for general remote gambling must take all steps as are reasonably practicable to ensure that an underaged individual or excluded person does not engage in general remote gambling in or from Singapore — ( a ) in contravention of section 31 or 32; and ( b ) in the case of a self‑excluded person, in contravention of his or her voluntary application under section 165A(1)( c ) of the Casino Control Act 2006. (3) It is a defence to any regulatory action against a licensee for a contravention of this section by permitting an excluded person to enter or remain in the gaming machine room during any restricted period of the gaming machine room if it is proved that — ( a ) before the individual entered the gaming machine room or while the individual was in the gaming machine room, there was produced to the licensee or to its gambling service agent, or an employee of the licensee or gambling service agent, proof of the individual’s identity; and ( b ) at that time, the individual’s name and particulars were not on the list of excluded persons provided or made available by the NCPG to the licensee.


document_id: gca-2022
provision_ref: s83
chapter: PART 6 - HARM MINIMISATION AND
section: 83
title: Licensee empowered to remove or detain excluded persons, etc.
content:
83. —(1) It is lawful for the licensee or gambling service agent of a licensee, or an employee of a licensee or a gambling service agent of a licensee, to do any of the following using no more force than is reasonably necessary: ( a ) to refuse entry to the licensee’s approved gambling venue during the restricted period of the approved gambling venue; ( b ) to remove or cause to be removed from the licensee’s approved gambling venue during the restricted period of the approved gambling venue, any underaged individual or excluded person whose name and particulars are at that time on the list of excluded persons provided or made available by the NCPG to the licensee. (2) A licensee or gambling service agent of a licensee, or an employee of a licensee or a gambling service agent of a licensee, may require any individual whom the licensee, gambling service agent or employee has reasonable grounds to suspect is committing or attempting to commit an offence under section 31, 32 or 33 on an approved gambling venue of the licensee — ( a ) to give the individual’s correct age, name and address; and ( b ) to either — (i) give satisfactory evidence verifying his or her age or his or her not being an excluded person; or (ii) declare whether or not the individual is an underaged individual or an excluded person or give satisfactory evidence verifying his or her age or his or her not being an excluded person. (3) A licensee or gambling service agent of a licensee, or an employee of a licensee or a gambling service agent of a licensee, may detain — ( a ) in a suitable place on or near the approved gambling venue; ( b ) using no more force than may be reasonably necessary; and ( c ) in accordance with subsection (4), any individual whom the licensee, gambling service agent or employee has reasonable grounds to suspect is committing or attempting to commit an offence under section 28, 31, 32 or 33 on an approved gambling venue of the licensee, until the arrival at the place of detention of a police officer or an authorised officer, but in no case exceeding 2 hours. (4) An individual detained under subsection (3) must immediately be informed of the reasons for the detention, and the individual actually effecting the detention must immediately notify a police officer or an authorised officer of the detention and the reasons for doing so.


document_id: gca-2022
provision_ref: s84
chapter: PART 6 - HARM MINIMISATION AND
section: 84
title: Licensee may refuse to pay winnings to underaged individual or excluded person
content:
84. —(1) If a licensee or gambling service agent has reasonable grounds to suspect that an underaged individual or excluded person is engaging in conduct that is an offence under section 31 or 32 on an approved gambling venue of the licensee or using remote communication with the licensee or gambling service agent, the licensee or gambling service agent, as the case may be — ( a ) is entitled to and must refuse to pay any money or other prize won by the underaged individual or excluded person; and ( b ) must surrender the money or other prize mentioned in paragraph ( a ) to the Authority on demand. (2) If any money or prize is withheld under subsection (1), the licensee or gambling service agent concerned — ( a ) must keep a record of — (i) the name and address (if available) of the individual who is suspected of being an underaged individual or excluded person; (ii) the amount of money or the prize won by the individual; and (iii) the date on which the money or prize was withheld; and ( b ) must advise the individual that if he or she provided satisfactory evidence verifying his or her age or his or her not being an excluded person (as the case may be) within 7 days after the date in paragraph ( a )(iii), the individual may claim the money or prize withheld. (3) This section does not apply to any money or prize won in a betting operation, game of chance or lottery if the bet, stake or wager was made or the lottery ticket was purchased before the date of commencement of this section. (4) To avoid doubt, this section does not confer any right or impose any duty on a class licensee. Division 3 &#x2014; Unlawful gambling advertising


document_id: gca-2022
provision_ref: s85
chapter: PART 6 - HARM MINIMISATION AND
section: 85
title: Advertising unlawful gambling
content:
85. —(1) A person commits an offence if the person advertises any unlawful gambling. (2) A person who is guilty of an offence under subsection (1) shall be liable on conviction to a fine not exceeding $20,000. (3) For the purposes of this Division, a person advertises unlawful gambling if — ( a ) the person informs the public of any place or any online location where unlawful gambling takes place or will take place or an unlawful gambling service is or is to be provided; ( b ) the person invites the public — (i) to engage in any unlawful gambling; (ii) to seek information or material about opportunities to engage in any unlawful gambling; (iii) to commit money for unlawful gambling; or (iv) to seek information or material about opportunities to commit money for unlawful gambling; ( c ) with a view to increasing the use of facilities for unlawful gambling, the person brings them information or material about facilities for unlawful gambling or about an unlawful gambling service to the attention of one or more persons; ( d ) the person participates in or facilitates an activity knowing or believing that it is designed to — (i) encourage one or more persons to take advantage (whether directly or through an agent) of facilities for unlawful gambling or of an unlawful gambling service; or (ii) increase the use of facilities for unlawful gambling or of an unlawful gambling service by bringing the facilities, or information or material about the facilities, to the attention of one or more persons; or ( e ) the person publishes a gambling advertisement about any unlawful gambling taking place or about to or an unlawful gambling service that is or is to be provided. (4) For the purposes of subsection (3)( a ), a person is to be treated as informing the public of places or an online location where unlawful gambling takes place or will take place, or an unlawful gambling service is or is to be provided, if the person publishes a gambling advertisement relating to unlawful gambling or an unlawful gambling service (as the case may be) on an online location that provides the opportunity for, or facilitates or enables, dissemination of information to the public or a section of the public (whether or not the particular publication results in the dissemination of information to the public or a section of the public). (5) For the purposes of subsection (3)( c ) or ( d ), a person is to be treated as bringing facilities for gambling to the attention of one or more persons with a view to increasing the use of the facilities if — ( a ) the person enters into arrangements (whether by way of sponsorship, brand‑sharing or otherwise) under which a name is displayed in connection with an event or product; and ( b ) either — (i) the provision of facilities for gambling is the sole or main activity undertaken under that name; or (ii) the manner or context in which the name is displayed is designed to draw attention to the fact that facilities for gambling are provided under that name. (6) For the purposes of this Division, an advertisement is deemed advertising unlawful gambling if — ( a ) in order for the gambling to take place as advertised without the commission of an offence under any provision of this Act, it would or might be necessary to rely on a licence, under this Act or another Act or an exception to an offence under this Act; and ( b ) at the time of advertising — (i) arrangements for a licence, sufficient to prevent the commission of an offence under any provision of this Act if the gambling takes place as advertised, have not been completed; and (ii) the arrangements for the gambling or the conduct of the betting operation, game of chance or lottery, as advertised, are not such as to ensure that an exception to the offence under this Act will apply. (7) Strict liability applies to an offence under subsection (1).


document_id: gca-2022
provision_ref: s86
chapter: PART 6 - HARM MINIMISATION AND
section: 86
title: Defences
content:
86. —(1) In any proceedings for an offence under section 34 or 85, it is a defence for the person charged to prove, on a balance of probabilities, that — ( a ) the person published a gambling advertisement or sent an inducement to gamble for or on the direction of a licensee or class licensee; or ( b ) the person is acting in the course of a business of delivering, transmitting or broadcasting information or material (in whatever form or by whatever means) or making data available and the nature of the business is such that persons undertaking it have no control over the nature or content of the information or material or data. (2) Where a person is charged with an offence under section 85, it is also a defence for the person charged to prove, on a balance of probabilities, that — ( a ) the advertisement was so published as an accidental or incidental accompaniment to the publication of other matter not forming part of any promotion of gambling; and ( b ) the person does not receive any direct or indirect benefit (whether financial or not) for publishing that gambling advertisement, in addition to any direct or indirect benefit that the person receives for publishing that other matter. (3) In addition, in any proceedings for an offence under section 85, it is a further defence for the person charged to prove, on a balance of probabilities, that the person — ( a ) is a person whose business is to publish or arrange for the publication of advertisements and that the person received the advertisement for publication in the ordinary course of business; ( b ) has no financial interest in the gambling or gambling service featured in the advertisement; ( c ) did not know that the advertisement is about unlawful gambling or an unlawful gambling service; and ( d ) had taken all reasonably practicable steps as are necessary to ascertain that the gambling or the gambling service (as the case may be) was not unlawful.


document_id: gca-2022
provision_ref: s87
chapter: PART 6 - HARM MINIMISATION AND
section: 87
title: Corrective measures relating to unlawful gambling advertisements
content:
87. —(1) Where any person has advertised or caused advertising of any unlawful gambling (whether or not an offence under section 85 is committed by the person), the Authority may order that person to do all or any of the following: ( a ) to stop the advertising with immediate effect; ( b ) to take such measures as may be reasonable and necessary in the circumstances to remove the advertisements that have already been published in Singapore; ( c ) to publish a corrective advertisement in such manner and containing such information or material as may be specified by the Authority. (2) The person to whom an order under subsection (1) is directed has to bear the costs and expenses arising from the taking of any measure that is required of the person under the order. (3) If a person to whom an order under subsection (1) is directed fails to comply with the order — ( a ) the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both; and ( b ) the Authority may take such steps as it thinks reasonable and necessary to implement the requirements of the order and recover any costs and expenses reasonably incurred by it in so doing from that person. (4) This section does not affect the liability of any person for an offence under this Part.


document_id: gca-2022
provision_ref: s88
chapter: PART 7 - REGULATORY SANCTIONS
section: 88
title: Suspension or revocation, etc., of licence or class licence
content:
88. —(1) Subject to section 90, if the Authority is satisfied that — ( a ) a licensee or class licensee is contravening or not complying with, or has contravened or failed to comply with any of the following: (i) any of the conditions of its licence or, in the case of a class licensee, any condition of its class licence; (ii) any provision of a standard applicable to the licensee or class licensee; (iii) any direction given to the licensee or class licensee under subsection (2)( b ) or ( e ); (iv) section 78(10) or 82(1) or (2); (v) a confirmed interim order under section 91; (vi) a directive under section 92; ( b ) the licensee does not or has ceased to provide the gambling service authorised by its licence or class licence for a period of more than 6 continuous months; ( c ) the licensee or class licensee has provided the gambling service authorised by its licence or class licence in such a way that reflects discredit on the manner of conduct of the business of the gambling operators; ( d ) any gambling duty and penalty tax under the Gambling Duties Act 2022 for which the licensee or class licensee is liable to pay is not paid before the end of the time prescribed by that Act; ( e ) the licensee or class licensee, or a key officer of the licensee or class licensee, is convicted of any of the following offences committed during the term of the licence or class licence, as the case may be: (i) any offence under this Act; (ii) any offence under the Casino Control Act 2006, or the repealed Betting Act 1960, the repealed Common Gaming Houses Act 1961, the repealed Private Lotteries Act 2011 or the repealed Remote Gambling Act 2014; ( f ) the licensee is, or 2 or more responsible executives or category 1 key officers of the licensee are each, no longer a suitable person to be involved in the conduct of the gambling service authorised by the licence; ( g ) the licence had been obtained by the licensee by fraud or misrepresentation; ( h ) the licensee or class licensee — (i) has gone or is likely to go into compulsory or voluntary liquidation other than for the purpose of amalgamation or reconstruction; or (ii) has made any assignment to, or composition with, its creditors or if a corporation, is unable to pay its debts; or ( i ) the public interest or national security of Singapore requires, the Authority may revoke (without any compensation) the licensee’s licence, or disapply (without any compensation) the class licence with respect to that class licensee. (2) However, the Authority may, in lieu of revoking a licensee’s licence or disapplying a class licence with respect to a class licensee under subsection (1), do (without compensation) any one or more of the following: ( a ) censure the licensee or class licensee in writing; ( b ) direct the licensee or class licensee to do, or to refrain from doing, such things as are specified in a direction to rectify any contravention or non‑compliance mentioned in subsection (1)( a ) or that constitutes the ground for regulatory action; ( c ) suspend the licence or the application of the class licence (as the case may be) for not more than 6 months; ( d ) modify any condition of the licence, and section 58(2), (3) and (4) is disapplied; ( e ) direct the licensee or class licensee to pay, within a period specified in a direction, a financial penalty of such amount as the Authority thinks fit, but not exceeding $1 million; ( f ) direct the furnishing by the licensee of any performance bond, guarantee or other form of security, or an additional performance bond, guarantee or other form of security, for all or any of the following: (i) to secure compliance by the licensee with any condition attached to the licence; (ii) to secure compliance by the licensee with any standard applicable to the licensee; (iii) for the purpose of meeting any financial penalty arising out of any regulatory action started or likely to start against the licensee. (3) In taking any regulatory action under this section in relation to the conviction of a licensee or any person for a criminal offence, the Authority may accept the licensee’s or person’s conviction as final. (4) For the purposes of subsection (1)( h ), a corporation is unable to pay its debts if it is a corporation which is deemed to be so unable under section 125(2) of the Insolvency, Restructuring and Dissolution Act 2018. (5) Where any financial penalty is imposed on a licensee for contravening or not complying with — ( a ) any condition attached to the licence; or ( b ) any standard applicable to the licensee, then, any performance bond, guarantee or other form of security furnished by the licensee to secure compliance by the licensee with any condition attached to the licence or any standard applicable to the licensee must not be forfeited by the Authority for that contravention or non‑compliance except to the extent to pay the financial penalty. (6) All financial penalties imposed under this section, and any moneys under a performance bond, deposit or other form of security forfeited under this section for the purpose of meeting any financial penalty so imposed — ( a ) may be recovered as if a debt due to the Authority from the person from whom the sum is due and payable; and ( b ) must be collected by the Authority and paid into the Consolidated Fund, and that person’s liability to pay is not to be affected by the person’s licence ceasing, for any reason, to be in force.


document_id: gca-2022
provision_ref: s89
chapter: PART 7 - REGULATORY SANCTIONS
section: 89
title: Regulatory action can continue despite licence expiry, etc.
content:
89. —(1) Subject to section 90, regulatory action started under section 88 against a licensee or class licensee may continue, and the Authority may exercise any powers under subsection (2), in relation to a former licensee or former class licensee, despite either of the following events: ( a ) the date of expiry, cancellation or surrender of the licensee’s licence; [Act 29 of 2024 wef 30/10/2024] ( b ) the date the class licence stops applying. (2) The Authority may, if satisfied of any ground mentioned in section 88(1), do (without compensation) any one or more of the following: ( a ) censure the former licensee or former class licensee in writing; ( b ) direct the former licensee or former class licensee to do, or to refrain from doing, such things as are specified in a direction to rectify any contravention or non‑compliance mentioned in section 88(1)( a ) by the former licensee or former class licensee when the licence or class licence (as the case may be) was in force; ( c ) direct the former licensee or former class licensee to pay, within a period specified in a direction, a financial penalty of any amount that the Authority thinks fit, but not exceeding the maximum specified in section 88(2)( e ). (3) Section 88(3), (4) and (5) applies to regulatory action under this section as it applies to any regulatory action under that section.


document_id: gca-2022
provision_ref: s90
chapter: PART 7 - REGULATORY SANCTIONS
section: 90
title: Proceedings for regulatory action
content:
90. —(1) Before exercising any powers under section 88(1) or (2) or 89(2), the Authority must give written notice to the licensee or class licensee, or the former licensee or former class licensee, concerned — ( a ) stating that the Authority intends to take regulatory action against the licensee or class licensee or former licensee or former class licensee; ( b ) specifying the type of action in section 88(1) or (2) or 89(2) that the Authority proposes to take, and each instance of contravention or non‑compliance that is the subject of the action; and ( c ) specifying the time (being not less than 14 days from the date of service of notice on the licensee or class licensee, or former licensee or former class licensee, as the case may be) within which written representations may be made to the Authority with respect to the proposed action. (2) The Authority may, after considering any written representation under subsection (1)( c ), decide to take such regulatory action in section 88(1) or (2) or 89(2) as the Authority considers appropriate. (3) Where the Authority has made any decision under subsection (2) against any licensee or class licensee, or former licensee or former class licensee, the Authority must serve on the licensee or class licensee, or former licensee or former class licensee (as the case may be) concerned a notice of its decision. (4) Subject to Part 8, a decision to revoke a licence or disapply a class licence under section 88(1), or to impose a regulatory action in section 88(2) or 89(2), which is specified in the notice given under subsection (3), takes effect from the date on which that notice is given, or on such other date as may be specified in the notice. (5) Any suspension or revocation of any licence or disapplication of a class licence under section 88 with respect to a licensee or class licensee does not affect — ( a ) the enforcement by any person of any right or claim against the licensee or class licensee or the former licensee or former class licensee, as the case may be; or ( b ) the enforcement by the licensee or class licensee or the former licensee or former class licensee (as the case may be) of any right or claim against any person.


document_id: gca-2022
provision_ref: s91
chapter: PART 7 - REGULATORY SANCTIONS
section: 91
title: Immediate regulatory action against licensee
content:
91. —(1) Despite section 88, where the Authority — ( a ) is satisfied that a licensee is contravening or not complying with, or has contravened or failed to comply with — (i) any of the conditions of its licence; or (ii) any provision of a standard applicable to the licensee; ( b ) has reasonable grounds to believe that there is, as a result, a serious and imminent threat or risk to the integrity or apparent integrity of the gambling service provided by the licensee; and ( c ) is satisfied that it is impracticable in the circumstances of the particular case for the Authority to complete any regulatory action in accordance with section 90 to address the default mentioned in paragraph ( a ) because of the threat or risk in paragraph ( b ), the Authority may make an interim order against the licensee. (2) An interim order made under subsection (1) — ( a ) may suspend the licence or require the licensee concerned (according to the circumstances of the case) to do, or to refrain from doing, for a specified period, the things specified in the interim order or the things that are of a description specified in the interim order, for or in respect of any matter necessary or desirable to rectify any contravention or non‑compliance mentioned in subsection (1)( a ) or that constitutes the ground for this regulatory action; and ( b ) may be cancelled at any time by the Authority. (3) An interim order made under subsection (1) takes effect at such time, being the earliest practicable time, as is determined by or under that interim order and continues in force until either the following occurs, unless earlier confirmed under subsection (5): ( a ) the expiry date (if any) stated in the interim order is reached, which must not exceed 90 days; ( b ) the Authority cancels the interim order before the expiry date. (4) Before confirming any interim order made under subsection (1), the Authority must give written notice to the licensee concerned — ( a ) stating that the Authority intends to confirm the interim order; and ( b ) specifying the time (being not less than 14 days after the date of service of the notice on the licensee or class licensee) within which written representations may be made to the Authority with respect to the proposed confirmation. (5) The Authority may, after considering any written representation made pursuant to subsection (4)( b ), decide to confirm or not to confirm the interim order (with or without modification) as the Authority considers appropriate. (6) The Authority must serve on the licensee concerned a notice of the Authority’s decision under subsection (5). (7) Every licensee must comply with every interim order given under this section to the licensee as soon as it takes effect.


document_id: gca-2022
provision_ref: s92
chapter: PART 7 - REGULATORY SANCTIONS
section: 92
title: Directive regarding responsible executive or key officer
content:
92. —(1) A directive under this section cannot be given in relation to a class licensee. (2) The Authority may give a directive to a licensee prohibiting the licensee from permitting to act as a responsible executive, or a category 1 key officer, of the licensee an individual — ( a ) whom the Authority is of the opinion is no longer a suitable person to be involved in providing a gambling service authorised by the licensee’s licence; and ( b ) who is specified in the directive. (3) A directive under subsection (2) has to relate to an individual specified therein and may, in particular, direct the licensee concerned — ( a ) to suspend for a period specified in the directive, the individual from the exercise of his or her office, employment or membership (as the case may be) pending consideration being given to the individual’s removal (whether under this section or otherwise) from his or her office, employment or membership; or ( b ) to remove, within the period specified in the directive, the individual from his or her office, employment or membership. (4) However, a period of suspension under subsection (3)( a ) must not exceed 24 months. (5) No civil or criminal liability is incurred by the licensee or an officer, employee or agent of a licensee, for doing or omitting to do any act, if the act is done or omitted to be done with reasonable care and in good faith and for the purpose of the person complying with or giving effect to a directive under this section given to the licensee. Division 2 &#x2014; Approved gambling venue and games


document_id: gca-2022
provision_ref: s93
chapter: PART 7 - REGULATORY SANCTIONS
section: 93
title: Suspension or cancellation, etc., of approved gambling venue
content:
93. —(1) Subject to section 95, the Authority may cancel (without any compensation) any approval granted under section 64 to a licensee in respect of any place or premises as an approved gambling venue if the Authority is satisfied that — ( a ) the licensee is contravening or not complying with, or has contravened or failed to comply with any of the following: (i) any condition of the approval granted to the licensee for the place or those premises as an approved gambling venue; (ii) any provision of a standard applicable to the licensee and relating to the place or those premises as an approved gambling venue; ( b ) the licensee does not or has ceased to provide a gambling service authorised by its licence at the place or those premises for a period of more than 6 continuous months; ( c ) the licensee is not providing a gambling service at that place or those premises in a safe and crime‑free manner; ( d ) the level of criminal activity in the vicinity of the place or those premises no longer make it suitable for that place or those premises to continue as an approved gambling venue; ( e ) the cultural interest and social wellbeing of the community in the vicinity of the place or those premises no longer make it suitable for that place or those premises to continue as an approved gambling venue; or ( f ) the approval had been obtained by the licensee by fraud or misrepresentation. (2) However, the Authority may, in lieu of cancelling under subsection (1) any approval granted under section 64 to a licensee in respect of any place or premises as an approved gambling venue, do (without compensation) any one or more of the following: ( a ) censure the licensee in writing; ( b ) direct the licensee or class licensee to do, or to refrain from doing, such things as are specified in a direction to rectify any contravention or non‑compliance mentioned in subsection (1)( a ) or that constitutes the ground for regulatory action under this section; ( c ) suspend the approval granted under section 64 to the licensee in respect of the particular place or premises for not more than 6 months; ( d ) modify any condition of the approval, and section 67 is disapplied.


document_id: gca-2022
provision_ref: s94
chapter: PART 7 - REGULATORY SANCTIONS
section: 94
title: Suspension or cancellation, etc., of approved game, etc.
content:
94. Subject to section 95, the Authority may cancel (without any compensation) any approval granted under section 70 to a licensee in respect of — ( a ) any race, competition, sporting event or other event or process the outcome of which bets are or are likely to be received, accepted or negotiated on in the course of a betting operation; ( b ) the rules of betting for any of the following activities: (i) placing, making, receiving, accepting or negotiating of any bets; (ii) operating a betting exchange or betting information centre; (iii) operating a totalisator; (iv) organising pool betting; ( c ) a game of chance; ( d ) the content of rules of a game of chance; ( e ) a lottery; ( f ) the content of the rules of a lottery, if the Authority is satisfied that — ( g ) the licensee is contravening or not complying with, or has contravened or failed to comply with any condition of the approval granted to the licensee; ( h ) the conditions of the approval granted to the licensee are not stringent enough to prevent cheating or other contravention of any provision of this Act; ( i ) compliance with the conditions of the approval cannot be effectively monitored or enforced; or ( j ) the approval had been obtained by the licensee by fraud or misrepresentation.


document_id: gca-2022
provision_ref: s95
chapter: PART 7 - REGULATORY SANCTIONS
section: 95
title: Proceedings for regulatory action in respect of approved gambling venue or games
content:
95. —(1) Before exercising any powers under section 93(1) or (2) or 94, the Authority must give written notice to the licensee concerned — ( a ) stating that the Authority intends to take regulatory action under section 93(1) or (2) or 94 against the licensee; ( b ) specifying the type of action in section 93(1) or (2) or 94 that the Authority proposes to take, and each instance of contravention or non‑compliance that is the subject of the action; and ( c ) specifying the time (being not less than 14 days from the date of service of notice on the licensee) within which written representations may be made to the Authority with respect to the proposed action. (2) The Authority may, after considering any written representation under subsection (1)( c ), decide to take such regulatory action in section 93(1) or (2) or 94 as the Authority considers appropriate. (3) Where the Authority has made any decision under subsection (2) against any licensee, the Authority must serve on the licensee concerned a notice of its decision. (4) Subject to Part 8, a decision to cancel an approval under section 93(1) or 94, or to impose a regulatory action in section 93(2), which is specified in the notice given under subsection (3), takes effect from the date on which that notice is given, or on such other date as may be specified in the notice. Division 3 &#x2014; Gaming machine, etc., approval


document_id: gca-2022
provision_ref: s96
chapter: PART 7 - REGULATORY SANCTIONS
section: 96
title: Suspension or cancellation, etc., of approval for gaming machine, etc.
content:
96. —(1) Subject to section 97, the Authority may cancel (without any compensation) any approval granted under Part 5 to a supplier in respect of — ( a ) any gaming machine mentioned in section 72( a ); ( b ) any gaming machine game mentioned in section 72( b ); or ( c ) any peripheral equipment for a gaming machine mentioned in section 72( c ), if the Authority is satisfied that — ( d ) the supplier is contravening or not complying with, or has contravened or failed to comply with — (i) any condition of the approval granted to the supplier; (ii) any standard applicable to the supplier; or (iii) any notice of corrective action given to the supplier under section 78; ( e ) the gaming machine (including any gaming machine game installed in it) or the peripheral equipment for a gaming machine no longer and cannot operate in conformity with the applicable standards; or ( f ) the approval had been obtained by the supplier by fraud or misrepresentation. (2) However, the Authority may, in lieu of cancelling under subsection (1) any approval granted under section 74 to a supplier, do (without compensation) any one or more of the following: ( a ) censure the supplier in writing; ( b ) direct the supplier to do, or to refrain from doing, such things as are specified in a direction to rectify any contravention or non‑compliance mentioned in subsection (1)( d ) or that constitutes the ground for regulatory action under this section; ( c ) suspend the approval granted under section 74 to the supplier in respect of a gaming machine (including any gaming machine game installed in it) or the peripheral equipment for not more than 6 months; ( d ) modify any condition of the approval granted under section 74 to the supplier.


document_id: gca-2022
provision_ref: s97
chapter: PART 7 - REGULATORY SANCTIONS
section: 97
title: Proceedings for regulatory action in respect of approved gaming machine
content:
97. —(1) Before exercising any powers under section 96(1) or (2), the Authority must give written notice to the supplier concerned — ( a ) stating that the Authority intends to take regulatory action under section 96(1) or (2) against the supplier; ( b ) specifying the type of action in section 96(1) or (2) that the Authority proposes to take, and each instance of contravention or non‑compliance that is the subject of the action; and ( c ) specifying the time (being not less than 14 days from the date of service of notice on the supplier) within which written representations may be made to the Authority with respect to the proposed action. (2) The Authority may, after considering any written representation under subsection (1)( c ), decide to take such regulatory action in section 96(1) or (2) as the Authority considers appropriate. (3) Where the Authority has made any decision under subsection (2) against any supplier, the Authority must serve on the supplier concerned a notice of its decision. (4) Subject to Part 8, a decision to cancel an approval under section 96(1), or to impose a regulatory action in section 96(2), which is specified in the notice given under subsection (3), takes effect from the date on which that notice is given, or on such other date as may be specified in the notice.


document_id: gca-2022
provision_ref: s98
chapter: PART 8 - RECONSIDERATION AND APPEALS
section: 98
title: Interpretation of this Part
content:
98. In this Part, unless the context otherwise requires — “appealable decision” means any of the following decisions of the Authority: ( a ) a decision refusing the grant of a licence under section 54; ( b ) a decision under section 57 imposing a condition in a licence; ( c ) a modification under section 58 of a condition in a licence; ( d ) a refusal of consent under section 59 to a transfer or an assignment of a licence; ( e ) a decision refusing the grant of an approval under section 64 for a gambling venue; ( f ) a decision under section 66 imposing a condition in an approval for a gambling venue; ( g ) a modification under section 67 of a condition in an approval for a gambling venue; ( h ) an entry ban made under section 79(1) or (3) against an individual; ( i ) a decision under section 88(1) to revoke a licence or disapply a class licence; ( j ) a decision under section 89(2) to impose a regulatory sanction against a former licensee or former class licensee; ( k ) a confirmed interim order under section 91; ( l ) a directive under section 92(2) to a licensee; ( m ) a decision under section 93(1) cancelling the approval for any place or premises as an approved gambling venue; ( n ) a decision under section 93(2) to impose a regulatory sanction against a licensee with respect to any place or premises as an approved gambling venue; ( o ) an access blocking order or a payment blocking order that is confirmed or varied under section 119; “appellant” means the following in relation to an appealable decision: ( a ) an applicant for the grant of a licence or an approval under Part 5, where the appealable decision is within paragraph ( a ) or ( e ) of the definition of “appealable decision”; ( b ) the individual against whom an entry ban is made, where the appealable decision is within paragraph ( h ) of the definition of “appealable decision”; ( c ) a licensee or class licensee or a former licensee or former class licensee, where the appealable decision is within paragraph ( i ) or ( j ) of the definition of “appealable decision”; ( d ) a licensee or the individual who is the subject of a directive under section 92, or both, where the appealable decision is within paragraph ( l ) of the definition of “appealable decision”; ( e ) the internet service provider against whom the access blocking order is made, or the financial institution or financial transaction provider against whom the payment blocking order is made, and the person served with a notice of the access blocking order or payment blocking order under section 117 or 118 (as the case may be) where the appealable decision is within paragraph ( o ) of the definition of “appealable decision”; ( f ) a licensee where the appealable decision is within any other paragraph of the definition of “appealable decision”; “initial decision‑maker” means — ( a ) the Commissioner of Police in section 79(1), where the appealable decision is within paragraph ( h ) of the definition of “appealable decision” and an entry ban made under that section; or ( b ) the Authority where the appealable decision is within any other paragraph of the definition of “appealable decision”.


document_id: gca-2022
provision_ref: s99
chapter: PART 8 - RECONSIDERATION AND APPEALS
section: 99
title: Reconsideration by initial decision‑maker of appealable decision
content:
99. —(1) Where an appealable decision is made by an initial decision‑maker, the appellant to whom the appealable decision is given or relates may apply to the initial decision‑maker for reconsideration of the appealable decision. (2) An application under subsection (1) by an appellant must be made — ( a ) in a prescribed manner; and ( b ) before the expiry of the time specified in the appealable decision, being a time not later than the 14th day after the appealable decision was given to the appellant. (3) Upon receiving an application under subsection (1) for reconsideration, the initial decision‑maker concerned has to, without compensating the appellant concerned, either — ( a ) wholly cancel the appealable decision; ( b ) substitute the appealable decision (called the initial appealable decision), with another appealable decision that the initial decision‑maker might have made under this Act; or ( c ) affirm the initial appealable decision. (4) When a substitute appealable decision is made by the initial decision‑maker under subsection (3)( b ), the initial decision‑maker must immediately give the appellant concerned the substitute appealable decision in the same manner as the initial appealable decision. (5) When an initial appealable decision is cancelled by the initial decision‑maker under subsection (3)( a ) or affirmed under subsection (3)( c ), or a substitute appealable decision is made under subsection (3)( b ), the initial decision‑maker must give notice (as the case may be) of — ( a ) the cancellation or affirmation (as the case may be) to every person given the initial appealable decision; or ( b ) the making of a substitute appealable decision to the appellant who applied for reconsideration of the initial appealable decision. (6) There is to be no further reconsideration after a decision under subsection (3). (7) An application to reconsider an initial decision‑maker’s initial appealable decision does not affect the operation of that decision or prevent that taking of action to implement that decision, and unless otherwise allowed by the initial decision‑maker, the initial appealable decision to be reconsidered must be complied with unless the determination of the reconsideration indicates otherwise. (8) This section does not apply to an access blocking order or a payment blocking order that is confirmed or varied under section 119.


document_id: gca-2022
provision_ref: s100
chapter: PART 8 - RECONSIDERATION AND APPEALS
section: 100
title: Appeal to Minister
content:
100. —(1) An appellant who is aggrieved by — ( a ) an initial appealable decision affirmed on reconsideration under section 99 or a substitute appealable decision made on reconsideration under section 99; or ( b ) an access blocking order or a payment blocking order that is confirmed or varied under section 119, may appeal to the Minister against the decision in accordance with this section. (2) An appeal under this section must be in writing and specify the grounds on which it is made, and be made within 28 days after the date the decision appealed against is given to the appellant, or such longer period as the Minister may allow in any particular case for special reasons. (3) The Minister may reject an appeal of an appellant who fails to comply with subsection (2). (4) An appeal against an appealable decision does not affect the operation of the decision appealed against or prevent the taking of action to implement the decision, and unless otherwise directed by the Minister under this subsection, the decision appealed against must be complied with until the determination of the appeal.


document_id: gca-2022
provision_ref: s101
chapter: PART 8 - RECONSIDERATION AND APPEALS
section: 101
title: Decision on appeal
content:
101. —(1) After considering an appeal under section 100, the Minister may — ( a ) reject the appeal and confirm the appealable decision; or ( b ) allow the appeal and substitute or vary the appealable decision. (2) In relation to the Minister determining an appeal made under section 100, Parts 4, 5 and 7 apply as if the reference in those Parts to the Authority were a reference to the Minister. (3) Every appellant must be notified of the Minister’s decision under subsection (2). (4) The decision of the Minister, or an office‑holder designated under section 102, on an appeal is final.


document_id: gca-2022
provision_ref: s102
chapter: PART 8 - RECONSIDERATION AND APPEALS
section: 102
title: Designate may hear appeal in place of Minister
content:
102. —(1) The Minister may designate any of the following office‑holders in his or her Ministry to hear and determine, in the Minister’s place, any appeal made under section 100: ( a ) the Second Minister, if any; ( b ) any Minister of State or Senior Minister of State; ( c ) any Parliamentary Secretary or Senior Parliamentary Secretary. (2) A reference to the Minister in section 100 or 101 includes a reference to a person designated under subsection (1).


document_id: gca-2022
provision_ref: s103
chapter: PART 9 - ENFORCEMENT
section: 103
title: Purpose for which powers are exercisable
content:
103. —(1) A police officer or an authorised officer may exercise the powers set out in this Part for all or any of the following purposes: ( a ) to detect and investigate — (i) offences under this Act; or (ii) crimes involving dishonesty that involve or relate to gambling or conducting betting operations, gaming or a lottery, whether committed by a licensee or any other person; ( b ) to determine whether there are grounds for taking any regulatory action under Part 7; ( c ) to determine whether information given to the Authority, a police officer or compliance officer or an authorised officer under any provision of this Act is correct. (2) A compliance officer may exercise the powers set out in this Division where specified, but subject to section 123(2) and (7) and to the limits in the authorisation issued under that section in respect of the compliance officer; and any reference in this Act to a compliance officer is a reference to a compliance officer who is so authorised.


document_id: gca-2022
provision_ref: s104
chapter: PART 9 - ENFORCEMENT
section: 104
title: Saving for powers under other laws
content:
104. Nothing in this Part affects a police officer’s or an authorised officer’s powers or duties under any provision of the Criminal Procedure Code 2010 or other written law, and the powers in this Part are in addition to, and not in derogation of, any power otherwise conferred on that officer. Division 2 &#x2014; Enforcement powers for underaged
individuals or excluded persons gambling


document_id: gca-2022
provision_ref: s105
chapter: PART 9 - ENFORCEMENT
section: 105
title: Power to require particulars from underaged individuals, etc.
content:
105. —(1) A police officer or an authorised officer who has reasonable grounds to suspect that an individual has committed, is committing, or is attempting to commit, an offence under section 30 or 31 may — ( a ) require the individual in the approved gambling venue or gaming machine room to state his or her correct age, name and address; and ( b ) if it is suspected on reasonable grounds that the age, name or address given in response to the requirement is false, require the individual to produce evidence of its correctness. (2) An individual must not fail to comply with a requirement under subsection (1)( a ) and must not, without reasonable cause, fail to comply with a requirement under subsection (1)( b ). (3) An individual who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to or imprisonment for a term not exceeding 12 months or to both. (4) If an individual contravenes subsection (2), a police officer or an authorised person may arrest the individual without warrant and bring him or her before a Magistrate to be dealt with according to law. (5) Despite section 42(2) and (3) of the Children and Young Persons Act 1993, an underaged individual must not be imprisoned, or detained in a detention centre in respect of an offence under this section, including as a consequence of a failure to pay a fine that is imposed in respect of an offence under this section.


document_id: gca-2022
provision_ref: s106
chapter: PART 9 - ENFORCEMENT
section: 106
title: Proof of age, etc., may be required for section 32 or 33 offence
content:
106. —(1) If a police officer or an authorised officer has reasonable cause to suspect that an individual in an approved gambling venue or gaming machine room during the restricted period of the approved gambling venue or gaming machine room is an underaged individual who has committed, is committing, or is attempting to commit, an offence under section 32 or 33, the police officer or authorised officer may — ( a ) require the individual in the approved gambling venue or gaming machine room to state his or her correct age, name and address; and ( b ) if it is suspected on reasonable grounds that the age, name or address given in response to the requirement is false, require the individual to produce evidence of its correctness. (2) If a police officer or an authorised officer has reasonable cause to suspect that an individual in an approved gambling venue or gaming machine room during the restricted period of the approved gambling venue or gaming machine room is an excluded person who has committed, is committing, or is attempting to commit, an offence under section 32 or 33, the police officer or authorised officer may — ( a ) require the individual in the approved gambling venue or gaming machine room — (i) to state his or her correct age, name and address; and (ii) to declare whether or not the individual is or is not an excluded person; and ( b ) if it is suspected on reasonable grounds that the age, name or address or declaration given in response to the requirement is false, require the individual to produce evidence of its correctness. (3) An individual must not fail to comply with a requirement under subsection (1)( a ) or (2)( a ) and must not, without reasonable cause, fail to comply with a requirement under subsection (1)( b ) or (2)( b ). (4) An individual who contravenes subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (5) If an individual contravenes subsection (3), a police officer or an authorised person may arrest the individual without warrant and bring him or her before a Magistrate to be dealt with according to law. (6) Any of the following having charge and control of an approved gambling venue or gaming machine room: ( a ) a licensee; ( b ) a gambling service agent of a licensee; ( c ) an employee of a licensee or a gambling service agent of a licensee, has and may exercise the powers of an authorised officer under subsection (1) or (2), and any reference in the subsection to an authorised officer includes a reference to such a licensee, gambling service agent of a licensee, or an employee of a licensee or a gambling service agent of a licensee. (7) Despite section 42(2) and (3) of the Children and Young Persons Act 1993, an underaged individual must not be imprisoned, or detained in a detention centre in respect of an offence under this section, including as a consequence of a failure to pay a fine that is imposed in respect of an offence under this section. (8) To avoid doubt, this section does not affect section 82.


document_id: gca-2022
provision_ref: s107
chapter: PART 9 - ENFORCEMENT
section: 107
title: Power to seize winnings
content:
107. —(1) In addition to making a requirement in section 105 or 106, a police officer or an authorised officer may further require the underaged individual or excluded person concerned — ( a ) to declare all winnings derived by the underaged individual or excluded person (as the case may be) from the commission of the offence under section 30, 31, 32 or 33; and ( b ) to produce to the police officer or authorised officer all winnings in the possession of the underaged individual or excluded person. (2) A police officer or an authorised officer may, for the purpose of ascertaining the correctness of a declaration under subsection (1)( a ) or ensuring compliance with subsection (1)( b ) or both, require the underaged individual or excluded person concerned to undergo all or any of the following screening activities: ( a ) to open or empty the contents of, and permit the police officer or authorised officer to inspect, any personal property in the possession or apparently in the immediate control of the underaged individual or excluded person; ( b ) to turn out the underaged individual’s or excluded person’s pockets or remove all articles from the underaged individual’s or excluded person’s clothing, and allow the police officer or authorised officer to inspect them; ( c ) to remove any coat, jacket, gloves, shoes or hat or any other thing worn or carried by the underaged individual or excluded person, which may be conveniently removed if worn and that is specified by the police officer or authorised officer, and allow that officer to inspect the coat, jacket, gloves, shoes or hat or other thing; ( d ) to immediately undergo a frisk search by a police officer or an authorised officer. (3) An underaged individual or excluded person who, without reasonable excuse, refuses or fails to comply with any request of a police officer or an authorised officer under subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (4) However, it is not an offence under subsection (3) for any individual to refuse to comply with any request or order made or given by — ( a ) a police officer who is not in uniform and who fails to declare his or her office; or ( b ) an authorised officer who fails to declare his or her office and refuses to produce his or her identification card on demand being made by that individual. (5) A police officer or an authorised officer may seize any winnings, and any personal property that reasonably appears to the officer concerned to be winnings, that are — ( a ) produced to the officer concerned pursuant to a requirement under subsection (1); or ( b ) found in the course of a screening activity in subsection (2). (6) Despite section 42(2) and (3) of the Children and Young Persons Act 1993, an underaged individual must not be imprisoned, or detained in a detention centre in respect of an offence under this section, including as a consequence of a failure to pay a fine that is imposed in respect of an offence under this section. (7) Sections 370, 371 and 372 of the Criminal Procedure Code 2010 relating to the handling of property seized by a police officer apply, with the necessary modifications, to any thing coming into the possession of a police officer or an authorised officer under this section. (8) In this section — “frisk search” means a search of an individual conducted by quickly running the hands over the individual’s outer clothing; “personal property”, in relation to an individual, means things carried by the individual or things apparently in the immediate control of the individual, but does not include clothing being worn by the individual; “winnings” has the meaning given by section 41(3). Division 3 &#x2014; Other enforcement powers


document_id: gca-2022
provision_ref: s108
chapter: PART 9 - ENFORCEMENT
section: 108
title: Powers of entry, etc., at premises
content:
108. —(1) A police officer or an authorised officer may without warrant, enter, at all reasonable times, and remain at any premises — ( a ) that is an approved gambling venue; ( b ) where a licensee or former licensee, a class licensee for any gambling service provided, or a gambling service agent of a licensee, has an office or keeps records that relate to any gambling service provided by the licensee, class licensee or former licensee; or ( c ) at which a police officer or an authorised officer has reasonable grounds to believe that gambling has been, or is being, conducted. (2) Upon entering any premises under subsection (1), a police officer or an authorised officer may do all or any of the following: ( a ) examine any thing or observe any activity conducted in or on the premises; ( b ) inspect the premises and any document or article (whether or not a gambling article) or other thing in or on the premises; ( c ) make a still or moving image or recording of the premises and any document or article (whether or not a gambling article) or other thing in or on the premises; ( d ) inspect any document or article found on the premises and take extracts from, or make copies of, any such document or article; ( e ) seize any document or article (whether or not a gambling article) found on the premises if, in the opinion of the police officer or authorised officer — (i) the inspection or copying of or extraction from the document or article cannot reasonably be performed without taking possession; (ii) the document or article may be interfered with or destroyed unless possession is taken; or (iii) the document or article may be required as evidence in any criminal proceedings or regulatory action instituted or commenced under this Act; ( f ) operate electronic equipment in or on the premises; ( g ) seize any unlawful gambling instrument found on the premises; ( h ) take into or onto the premises such equipment and materials as the police officer or authorised officer requires for the purpose of exercising powers in this section in relation to those premises. (3) For the purposes of subsection (2), if any information in a document or an article required by a police officer or an authorised officer is kept in electronic form — ( a ) the power of a police officer or an authorised officer to inspect the document or article includes the power to — (i) access any computer or other equipment (including a mobile telephone) in which the information is stored; and (ii) require any person having charge of, or otherwise concerned with the operation of, the computer or equipment to provide assistance in gaining such access; and ( b ) the power of a police officer or an authorised officer to seize such document includes the power — (i) to make copies of the document in legible or electronic form; and (ii) to transfer the information from the document to a disk, tape or other storage device. (4) If a police officer or an authorised officer under subsection (3)( b ) is unable to make copies of the document or transfer the information from the document, the police officer or authorised officer (whether or not the same inspecting officer) may — ( a ) seize the computer or other equipment (including a mobile telephone) in which the document or information is stored, as evidence in proceedings for an offence under any provision of this Act; and ( b ) require any person having charge of, or otherwise concerned with the operation of, the computer or equipment to disclose any password or access code for gaining access to the document or information held in the computer or equipment. (5) The power under subsection (2)( f ) to operate electronic equipment in or on any premises includes the power — ( a ) to use a disk, tape or other storage device that is in or on the premises and can be used with the equipment or in association with the equipment; ( b ) to operate electronic equipment in or on the premises to put the relevant data in documentary form and remove the documents so produced from the premises; and ( c ) to operate electronic equipment in or on the premises to transfer the relevant data to a disk, tape or other storage device that — (i) is brought to the premises for the exercise of the power; or (ii) is in or on the premises and the use of which for that purpose has been agreed in writing by the occupier of the premises, and to remove the disk, tape or other storage device from those premises. (6) A police officer or an authorised officer may break open doors, windows or partitions and do such other acts as may be necessary to enter and remain at any premises, except that an authorised officer may exercise a power under this subsection only — ( a ) after declaring his or her office and after producing his or her identification card on demand being made; and ( b ) in circumstances where the authorised officer — (i) suspects on reasonable grounds that an offence under Part 2 has been or is being committed in relation to those premises; and (ii) is unable to enter, or is refused entry to, the premises. (7) Sections 370, 371 and 372 of the Criminal Procedure Code 2010 relating to the handling of property seized by a police officer apply, with the necessary modifications, to any thing coming into the possession of a police officer or an authorised officer under this section.


document_id: gca-2022
provision_ref: s109
chapter: PART 9 - ENFORCEMENT
section: 109
title: Powers in relation to conveyances
content:
109. —(1) A police officer or an authorised officer may without warrant, do all or any of the following in relation to any conveyance on which a police officer or an authorised officer has reasonable grounds to believe that gambling has been, or is being, conducted, or which is used to convey any gambling article: ( a ) stop and detain the conveyance for as long as is reasonably necessary for the exercise of any other power under this section; ( b ) inspect the conveyance and any equipment in or on the conveyance; ( c ) make a still or moving image or recording of the conveyance and any document or article (whether or not a gambling article) or other thing in or on the conveyance; ( d ) inspect any document or article found on the conveyance and take extracts from, or make copies of, any such document or article; ( e ) seize any document or article (whether or not a gambling article) found on the conveyance if, in the opinion of the police officer or authorised officer — (i) the inspection or copying of or extraction from the document or article cannot reasonably be performed without taking possession; (ii) the document or article may be interfered with or destroyed unless possession is taken; or (iii) the document or article may be required as evidence in any criminal proceedings or regulatory action instituted or commenced under this Act; ( f ) operate any electronic equipment in or on the conveyance; ( g ) seize any unlawful gambling instrument found in or on the conveyance; ( h ) take into or onto the premises such equipment and materials as the police officer or authorised officer requires for the purpose of exercising powers in this section in relation to the conveyance. (2) Section 108(3), (4) and (5) applies to the power of a police officer or an authorised officer under this section with the necessary modifications. (3) Sections 370, 371 and 372 of the Criminal Procedure Code 2010 relating to the handling of property seized by a police officer apply, with the necessary modifications, to any thing coming into the possession of a police officer or an authorised officer under this section.


document_id: gca-2022
provision_ref: s110
chapter: PART 9 - ENFORCEMENT
section: 110
title: Power to obtain information
content:
110. —(1) The powers in this section may be exercised only in relation to any of the following: ( a ) any licensee or class licensee; ( b ) any gambling service agent of a licensee; ( c ) any employee or former employee of a licensee, class licensee or gambling service agent of a licensee; ( d ) an individual who is or was a responsible executive of a person mentioned in paragraph ( a ) or ( b ); ( e ) an individual who is or was a category 1 key officer of a person mentioned in paragraph ( a ) or ( b ); ( f ) any individual found on any premises entered into under section 108; ( g ) any driver, pilot or other person in charge of the conveyance, or a person in possession of the conveyance, stopped or detained under section 109. (2) A police officer, an authorised officer or a compliance officer may by written notice require any person mentioned in subsection (1) to provide, within a reasonable period specified in the notice, and in such form and manner as may be specified in the notice, all documents and all information or material which — ( a ) relate to any matter which the Authority, police officer, authorised officer or compliance officer considers necessary for any of the purposes of section 103(1); and ( b ) are — (i) within the knowledge of that person; or (ii) in the custody or under the control of the person. (3) The power to require a person mentioned in subsection (1) to provide any document or any information or material under subsection (2) includes the power — ( a ) to require that person to produce or grant access to the document or the information or material; ( b ) to require that person to provide an explanation of the document or the information or material; ( c ) if the document or the information or material is not produced, to require the person to state, to the best of the knowledge and belief of that person where it is; and ( d ) if the information or material is recorded otherwise than in legible form, to require the information or material to be made available to a police officer, an authorised officer or a compliance officer concerned in legible form. (4) A police officer, an authorised officer or a compliance officer (as the case may be) is entitled without payment to keep for the purposes of section 103(1) any document or information or material, or any copy or extract thereof, provided to him or her under subsection (2).


document_id: gca-2022
provision_ref: s111
chapter: PART 9 - ENFORCEMENT
section: 111
title: Power of examination
content:
111. —(1) A police officer or an authorised officer may, for the purpose in section 103(1), do all or any of the following: ( a ) require any individual whom the police officer or authorised officer reasonably believes to have committed an offence under any provision of this Act to provide evidence of that individual’s identity; ( b ) require, by written notice, any person, whom the police officer or authorised officer reasonably believes has — (i) any information or material; or (ii) any document in the person’s custody or control, that is relevant to the investigation, to provide that information or material or the document, within such time and in such manner as may be specified in the written notice; ( c ) require, by written notice, any person within the limits of Singapore, who appears to be acquainted with the facts or circumstances of the matter, to attend before the police officer or authorised officer; ( d ) examine orally any individual who appears to be acquainted with the facts or circumstances of the matter — (i) whether before or after that individual or anyone else is charged with an offence in connection with the matter; or (ii) whether or not that person is to be called as a witness in any inquiry, trial or other proceeding in connection with the matter. (2) A statement made by a person examined under subsection (1)( d ) must — ( a ) be reduced to writing; ( b ) be read over to the individual; ( c ) if the individual does not understand English, be interpreted in a language that the individual understands; and ( d ) after correction (if necessary), be signed by the individual.


document_id: gca-2022
provision_ref: s112
chapter: PART 9 - ENFORCEMENT
section: 112
title: Power of arrest
content:
112. —(1) An authorised officer may arrest without warrant any individual whom the authorised officer reasonably believes has committed an arrestable offence under this Act and — ( a ) is found in any place or premises — (i) that is an approved gambling venue; (ii) where a licensee, a class licensee or a gambling service agent of a licensee, has an office or keeps records that relate to any gambling service provided by the licensee or class licensee; or (iii) that is occupied by a licensee, a class licensee or a gambling service agent of a licensee, and adjacent to any place or premises mentioned in sub‑paragraph (i) or (ii); or ( b ) is found escaping from any place or premises mentioned in paragraph ( a )(i), (ii) and (iii) before, on or after the authorised officer enters the place or premises as authorised to do so under this Act. (2) An authorised officer may without warrant also seize all gambling articles found on the individual arrested under subsection (1). (3) Except as provided in subsection (1), an authorised officer may exercise all or any of the powers in relation to investigations into an arrestable offence conferred by the Criminal Procedure Code 2010 on a police officer — ( a ) in any case relating to the commission of an arrestable offence under any provision of this Act; or ( b ) in any case where an arrestable offence involving gambling is disclosed under any other written law in the course of an investigation under this Act.


document_id: gca-2022
provision_ref: s112A
chapter: PART 9 - ENFORCEMENT
section: 112A
title: Bail and bond
content:
112A. —(1) A person who has been arrested by an authorised officer under section 112(1) may be released on bail or on personal bond granted by any authorised officer. (2) Division 5 (Bails and bonds) of Part 6 of the Criminal Procedure Code 2010 applies to the release of a person on bail or on personal bond under this section or section 92 or 93 of the Criminal Procedure Code 2010 (as the case may be) with the following modifications: ( a ) any reference to “officer”, “police officer” or “police officer of or above the rank of sergeant” is to be read to include an authorised officer; ( b ) the reference to the Commissioner of Police in section 92(1) of the Criminal Procedure Code 2010 is to be read to include the Chief Executive of the Authority. [Act 16 of 2024 wef 17/06/2024]


document_id: gca-2022
provision_ref: s113
chapter: PART 9 - ENFORCEMENT
section: 113
title: Obstructing police officer or authorised officer
content:
113. —(1) If a police officer or an authorised officer is authorised under this Act to enter any premises, a person who — ( a ) wilfully prevents the police officer or authorised officer from entering or re‑entering those premises or any part of those premises; ( b ) wilfully obstructs or delays the police officer or authorised officer from entering or re‑entering those premises or any part of those premises; or ( c ) gives an alarm or causes an alarm to be given for the purpose of — (i) notifying anyone else of the presence of the police officer or authorised officer; or (ii) obstructing or delaying the police officer or authorised officer from entering or re‑entering those premises or any part of those premises, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both. (2) A person who intentionally refuses to give access to, or intentionally obstructs, hinders or delays a police officer or an authorised officer in the discharge of his or her duties under any provision of this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: gca-2022
provision_ref: s114
chapter: PART 9 - ENFORCEMENT
section: 114
title: Other offences
content:
114. —(1) A person who, without reasonable excuse, fails to do anything required of the person by a police officer or an authorised officer under section 108 or 109, or by a notice under section 110(2) or 111, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. (2) A person — ( a ) who intentionally alters, suppresses or destroys any document or any information or material which the person has been required by a police officer, an authorised officer or a compliance officer under section 110(2) or 111 to provide; or ( b ) who, in providing any document or any information or material required by a police officer, an authorised officer or a compliance officer under section 110(2) or 111 makes any statement which the person knows or ought reasonably to know that, or is reckless as to whether, it is false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both. (3) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that the person — ( a ) does not possess the document or information required; and ( b ) has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it. (4) To avoid doubt, for the purposes of subsection (1), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person. (5) A person commits an offence if the person, being an applicant for the grant of a licence or an approval under Part 5 — ( a ) provides, or causes or permits to be provided, any document or information in connection with the application, which is false or misleading in a material particular; and ( b ) knows or ought reasonably to know that, or is reckless as to whether, the document or information is false or misleading in a material particular. (6) A person who is guilty of an offence under subsection (5) shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: gca-2022
provision_ref: s115
chapter: PART 9 - ENFORCEMENT
section: 115
title: Composition of offences
content:
115. —(1) The Authority or an authorised officer may compound any offence under this Act that is prescribed as a compoundable offence — ( a ) by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following: (i) one half of the amount of the maximum fine that is prescribed for the offence; (ii) $5,000; and ( b ) by requiring the person reasonably suspected of having committed the offence to do, or to refrain from doing, such things as are specified in an offer of composition (called conditions of composition) by the Chief Executive of the Authority or any authorised officer mentioned in subsection (1) with the concurrence (general or specific) of the Public Prosecutor. (2) On payment of the sum of money and on full compliance with the conditions of composition, no further proceedings are to be taken against that person in respect of the offence. (3) All sums collected under this section must be paid into the Consolidated Fund. Division 4 &#x2014; Special provisions for remote gambling


document_id: gca-2022
provision_ref: s116
chapter: PART 9 - ENFORCEMENT
section: 116
title: Definitions for Division
content:
116. In this Division, unless the context otherwise requires — “access blocking order” means an order under section 117(1) to disable access to an online location; “internet service provider” means a provider of an internet access service; “payment blocking order” means an order under section 118(1)( b ) or (3) to block specified transactions; “unlawful remote gambling activity” means any conduct that is an offence — ( a ) under section 18 by the provision of a remote gambling service with a Singapore‑customer link or a Singapore‑based remote gambling service; or ( b ) under section 20(1) of unlawful gambling using remote communication.


document_id: gca-2022
provision_ref: s117
chapter: PART 9 - ENFORCEMENT
section: 117
title: Blocking of access to online remote gambling services, etc.
content:
117. —(1) Where the Authority, after receiving a complaint or on the Authority’s initiative, is satisfied that the services of an internet service provider have been or are being used to access or facilitate access to — ( a ) an online location through which a remote gambling service is provided in contravention of section 18; ( b ) an online location that is or may be used by individuals present in Singapore to gamble in contravention of section 20(1); ( c ) an online location that contains an invitation to young persons to gamble in contravention of section 34; or ( d ) an online location that is otherwise a remote gambling service advertisement published in Singapore in contravention of section 85, the Authority may, after having regard to the matters referred to in subsection (2), direct the IMDA to order the internet service provider to take reasonable steps to disable access to that online location (called an access blocking order); and the IMDA must then give that internet service provider an access blocking order. (2) Before directing the IMDA to make an access blocking order with respect to an online location, the Authority must have regard to, and give such weight as the Authority considers appropriate to, all of the following matters: ( a ) whether, having regard to the content of the online location and the way the online location is advertised or promoted, the primary purpose of the online location — (i) is for use by others to commit an offence under section 18, 20(1) or 34; or (ii) is to publish a remote gambling service advertisement in contravention of section 85, and the online location is available for access by end‑users in Singapore; ( b ) whether the online location makes available or contains directories or indexes of other online locations which may be used to, or categories of the means to, commit an offence under section 18, 20(1) or 34; ( c ) whether the owner or operator of the online location demonstrates a disregard for the prohibitions and restrictions in this Act against remote gambling generally; ( d ) whether access to the online location has been disabled by orders from any court of another country or territory, or any foreign competent authority, on the ground of or related to remote gambling; ( e ) whether the online location contains guides or instructions to circumvent any measure, or any order of any such court or competent authority, to disable access to the online location on the ground of or related to remote gambling; ( f ) the volume of traffic at the online location by end‑users in Singapore; ( g ) the burden that the making of the access blocking order will place on the internet service provider; ( h ) the technical feasibility of complying with the access blocking order. (3) To avoid doubt, the Authority is not confined to consideration of matters specified in subsection (2) and may take into account such other matters and evidence as may be relevant. (4) In addition, before directing the IMDA to make an access blocking order with respect to an online location mentioned in subsection (1)( c ) or ( d ), the Authority — ( a ) must send a notice to the owner or operator of the online location (called the relevant online location proprietor), stating the intention to direct the IMDA to issue an access blocking order if the relevant online location proprietor does not, within the prescribed period — (i) stop the invitation on that online location to young persons to gamble in contravention of section 34; or (ii) stop the publishing of a remote gambling service advertisement in contravention of section 85 on that online location; and ( b ) must be satisfied that, upon or after the end of that prescribed period or after reasonable efforts are made to send the notice mentioned in paragraph ( a ) to the relevant online location proprietor, the relevant online location proprietor does not stop the activity referred to in paragraph ( a )(i) or (ii), as the case may be. (5) Despite subsection (4), the Authority may direct the IMDA to make an access blocking order with respect to an online location mentioned in subsection (1)( c ) or ( d ) without notice under subsection (4) if the relevant online location proprietor is a person to whom an order under section 87(1) is given and who has failed to comply with that order. (6) An internet service provider which does not comply with any access blocking order issued against it by the IMDA under this section shall be guilty of an offence for each online location specified in the access blocking order and not blocked in accordance with the terms of that order, and shall be liable on conviction to a fine not exceeding $20,000 for every day during any part of which that access blocking order is not fully complied with, up to a total of $500,000 for each offence. (7) It is not necessary to publish any access blocking order in the Gazette .


document_id: gca-2022
provision_ref: s118
chapter: PART 9 - ENFORCEMENT
section: 118
title: Blocking of payment transactions
content:
118. —(1) Where the Authority, after receiving a complaint or on the Authority’s initiative, is satisfied that a person is participating or has participated in any unlawful remote gambling activity, the Authority may, after having regard to the matters referred to in subsection (4) — ( a ) direct the MAS to give a financial institution a payment blocking order; or ( b ) give a financial transaction provider a payment blocking order. (2) A payment blocking order given to a financial institution or a financial transaction provider in relation to a person’s participation in any unlawful remote gambling activity may order the financial institution or the financial transaction provider concerned — ( a ) not to accept credit, or proceeds of credit, extended to that person; ( b ) not to accept any cheque, bank draft or similar instrument which is drawn by or in favour of that person; ( c ) not to make or accept any electronic funds transfer, or any funds transmission, to or from that person; or ( d ) to block payments, or otherwise prevent or prohibit transactions, generally where these use merchant category codes (or equivalents) customarily associated with gambling transactions. (3) Where the Authority directs the MAS to give a payment blocking order under subsection (1)( a ), the MAS must then give the financial institution concerned a payment blocking order. (4) Before giving a direction or a payment blocking order under subsection (1), the Authority must have regard to, and give such weight as the Authority considers appropriate to, all of the following matters: ( a ) whether, having regard to the content of the online location on which any bank account information is specified, that the bank account is used or is to be used to commit an offence under section 18, 20(1) or 34 or to publish a gambling advertisement about remote gambling in Singapore in contravention of section 85; ( b ) whether the merchant category codes (or equivalents) customarily associated with gambling transactions are used by credit card systems or other payment systems to determine if a transaction is or is likely to be related to any unlawful remote gambling activity; ( c ) whether the owner or operator of the online location on which any bank account information is specified demonstrates a disregard for the prohibitions and restrictions in this Act against remote gambling generally; ( d ) whether access to the online location on which any bank account information is specified has been disabled by orders from any court or competent authority of another country or territory on the ground of or related to remote gambling; ( e ) whether the online location on which any bank account information is specified contains guides or instructions to circumvent any measure, or any order of any such court or competent authority, to disable access to the online location on the ground of or related to remote gambling; ( f ) the volume of traffic at the online location by end‑users in Singapore; ( g ) the burden that the making of the payment blocking order will place on the financial institution or class of financial institutions, or the financial transaction provider or class of financial transaction providers; ( h ) the technical feasibility of complying with the payment blocking order. (5) To avoid doubt, the Authority is not confined to consideration of matters specified in subsection (4) and may take into account such other matters and evidence as may be relevant. (6) A financial institution or financial transaction provider to which a payment blocking order is given under this section and which does not comply with the order shall be guilty of an offence and shall be liable on conviction — ( a ) for a payment blocking order that specifies an account of any person who is participating or has participated in any unlawful remote gambling activity, to a fine not exceeding $20,000 for each transaction specified in the payment blocking order but not blocked, up to a total of $500,000 per account to or from which the transaction is made or to be made; or ( b ) for a payment blocking order that specifies any transaction, to a fine not exceeding $20,000 for each transaction specified in the blocking order but not blocked, up to a total of $500,000. (7) It is not necessary to publish any payment blocking order in the Gazette .


document_id: gca-2022
provision_ref: s119
chapter: PART 9 - ENFORCEMENT
section: 119
title: Review of blocking orders
content:
119. —(1) After a direction is given under section 117(1) to the IMDA or under section 118(1)( a ) to the MAS, or a payment blocking order under section 118(1)( b ) is given, the Authority must, unless not practicable, serve — ( a ) on an owner or operator of an online location, a notice of every access blocking order given by the IMDA to an internet service provider with respect to that online location; and ( b ) on a person to or from whom the transactions specified in section 118(2)( a ), ( b ) or ( c ) are to be blocked under a payment blocking order, a notice of every payment blocking order given by the MAS to any financial institution with respect to that person, or a notice of every payment blocking order given by the Authority to any financial transaction provider with respect to that person, as the case may be. (2) Any person referred to in subsection (1)( a ) or ( b ), and any internet service provider, financial institution or financial transaction provider given an access blocking order or a payment blocking order (called an affected person), may — ( a ) apply to the Authority to review the access blocking order or payment blocking order concerned; and ( b ) make written representations to the Authority, stating why access to the online location should be restored or why transactions for payment should be processed, as the case may be. (3) An application to review an access blocking order or a payment blocking order must be made — ( a ) within the period specified in the order or notice of the order, if served, being not less than 14 days; or ( b ) within 28 days after the effective date of the order, in any other case. (4) Subject to subsection (5), the Authority may, after considering the written representations made under subsection (2) — ( a ) confirm or vary the access blocking order or payment blocking order (as the case may be), with effect from such date as may be specified; or ( b ) revoke the access blocking order or payment blocking order (as the case may be), with effect from such date as may be specified. (5) Before making any decision under subsection (4), the Authority must have regard to, and give such weight as the Authority considers appropriate to, the matters in section 117(2) or 118(4) (as the case may be), and all or any of the following matters: ( a ) public interest considerations balanced against the technical or commercial feasibility of disabling access or blocking payment; ( b ) any other matter which the Authority considers relevant. (6) The Authority may, on the application at any time of an affected person or on the Authority’s initiative, vary or revoke an access blocking order or a payment blocking order (as the case may be) if the Authority is satisfied — ( a ) upon further evidence, that the order ought not to have been made; ( b ) that there has been a material change in circumstances; ( c ) for an access blocking order, that the online location has stopped being — (i) an online location through which a remote gambling service is provided in contravention of section 18; (ii) an online location that is or may be used by individuals present in Singapore to gamble in contravention of section 20(1); (iii) an online location that contains an invitation to young persons to gamble in contravention of section 34; or (iv) an online location that is otherwise a gambling advertisement about remote gambling published in Singapore in contravention of section 85; ( d ) for a payment blocking order, that — (i) the bank account is closed or is no longer used by a person in connection with any participation in unlawful remote gambling activity; or (ii) the merchant category code (or equivalent) customarily associated with a gambling transaction, is no longer customarily associated with gambling; or ( e ) that it is otherwise appropriate in the circumstances to do so. (7) Upon the Authority’s decision under subsection (4) or (6) with respect to an access blocking order, the IMDA is to accordingly inform the internet service provider concerned, and the Authority is to accordingly inform the person served with a notice of the access blocking order under subsection (1), of the Authority’s decision. (8) Upon the Authority’s decision under subsection (4) or (6) with respect to a payment blocking order, the MAS is to accordingly inform the financial institution or class of financial institutions to which that order relates, and the Authority is to accordingly inform the person served with a notice of the payment blocking order under subsection (1), of the Authority’s decision. (9) Upon the Authority’s decision under subsection (4) or (6) with respect to a payment blocking order, the Authority is to accordingly inform the financial transaction provider or class of financial transaction providers to which that order relates, and the person served with a notice of the payment blocking order under subsection (1), of the Authority’s decision. (10) An application for review of the Authority’s decision does not affect the operation of the decision or prevent the taking of action to implement the decision, and unless otherwise provided by the authorised officer, that decision must be complied with until the determination of the review.


document_id: gca-2022
provision_ref: s120
chapter: PART 9 - ENFORCEMENT
section: 120
title: Immunity for complying with blocking orders
content:
120. —(1) No criminal or civil liability is to be incurred — ( a ) by an internet service provider or an officer or agent of such provider; or ( b ) by a financial institution, a financial transaction provider, or an officer or agent of a financial institution or financial transaction provider, for anything done or omitted to be done with reasonable care and in good faith in complying with any access blocking order or payment blocking order, or purported access blocking order or payment blocking order, as the case may be. (2) In this section, an “officer” of an internet service provider, a financial institution or a financial transaction provider includes an employee of the internet service provider, financial institution or financial transaction provider.


document_id: gca-2022
provision_ref: s121
chapter: PART 10 - ADMINISTRATION
section: 121
title: Administration of Act by Authority
content:
121. —(1) It is the function of the Authority to administer this Act. (2) Despite anything in the Interpretation Act 1965, the Gambling Regulatory Authority of Singapore Act 2022 or any other law, the powers conferred or duties imposed upon the Authority by any provision of this Act are non‑delegable to the following: ( a ) a wholly‑owned subsidiary company of the Authority; ( b ) a person engaged as a contractor by the Authority.


document_id: gca-2022
provision_ref: s122
chapter: PART 10 - ADMINISTRATION
section: 122
title: Authorised officers
content:
122. —(1) The Authority may, in relation to any provision of this Act, appoint — ( a ) any of its employees; ( b ) any individual performing duties in the Authority under a secondment arrangement making available temporarily to the Authority the services of the individual; ( c ) any public officer; or ( d ) any employee of another public authority, to be an authorised officer for the purposes of that provision, either generally or in a particular case. (2) The Authority may delegate the exercise of all or any of the powers conferred or duties imposed upon the Authority by any provision of this Act, to any authorised officer, subject to any conditions or limitations that the Authority may specify; and any reference in that provision of this Act or its subsidiary legislation to the Authority includes a reference to such an authorised officer. (3) However, nothing in subsection (2) authorises delegating — ( a ) the power of delegation conferred by that subsection; or ( b ) any power of the Authority to make subsidiary legislation under this Act.


document_id: gca-2022
provision_ref: s123
chapter: PART 10 - ADMINISTRATION
section: 123
title: Compliance officers
content:
123. —(1) The Authority may, with the general or specific approval of the Minister, appoint an individual who — ( a ) is not an employee of any public authority and not a public officer; ( b ) is at least 18 years of age; and ( c ) has suitable qualifications or experience, to be a compliance officer. (2) The function and duty of a compliance officer is to assist the Authority, a police officer or an authorised officer in the exercise of enforcement powers in section 110 — ( a ) when the compliance officer is in any place or premises in Singapore — (i) that is an approved gambling venue; or (ii) where a licensee or former licensee, a class licensee, or a gambling service agent of a licensee, has an office or keeps records that relate to any gambling service provided by the licensee, class licensee or former licensee; and ( b ) in relation to any of the following only: (i) any licensee or class licensee; (ii) any gambling service agent of a licensee; (iii) any employee of a licensee, class licensee or gambling service agent of a licensee; (iv) an individual who is or was a responsible executive of a person mentioned in sub‑paragraph (i) or (ii); (v) an individual who is or was a category 1 key officer of a person mentioned in sub‑paragraph (i) or (ii). (3) The Authority must issue to each compliance officer an identification card, which must be carried at all times by the compliance officer when exercising powers under this Act. (4) A compliance officer whose appointment as such ceases must return any identification card issued to him or her under subsection (3) to the Authority. (5) The Authority must also issue to each compliance officer, a written authorisation specifying — ( a ) such of the powers specified in section 110 as exercisable by a compliance officer, as what the compliance officer may exercise, and no other powers; and ( b ) the particular place or premises or description of places or premises in Singapore where the compliance officer may exercise those powers or any of them, provided that the place or premises is — (i) an approved gambling venue; or (ii) where a licensee or former licensee, a class licensee, or a gambling service agent of a licensee, has an office or keeps records that relate to any gambling service provided by the licensee, class licensee or former licensee. (6) The authorisation of the Authority under subsection (5) issued to a compliance officer may also do either or both of the following: ( a ) limit when the compliance officer may exercise those powers or any of them; ( b ) limit the circumstances in which the compliance officer may exercise those powers or any of them. (7) To avoid doubt, the Authority cannot authorise under this section a compliance officer — ( a ) to detain or arrest any individual; ( b ) to search any place or individual; or ( c ) to seize any property. (8) The powers that a compliance officer may be authorised under this section to exercise may be exercised only — ( a ) on production of the identification card issued under subsection (3); ( b ) to the extent authorised by the Authority under subsection (5); and ( c ) as directed (generally or specially) by a police officer or an authorised officer. (9) A compliance officer who is authorised under subsection (5) to exercise any power expressly specified in that authorisation as exercisable by a compliance officer is deemed to be a public servant for the purposes of the Penal Code 1871 when exercising that power. (10) To avoid doubt, a compliance officer does not cease to be acting on the direction of the Authority or an authorised officer by reason only that the Authority or an authorised officer is not present at any time. (11) An individual who is appointed as a compliance officer under subsection (1) does not, by virtue only of the appointment, become an agent of the Government. (12) The Authority may, for any reason that appears to it to be sufficient, at any time revoke an individual’s appointment as a compliance officer.


document_id: gca-2022
provision_ref: s124
chapter: PART 11 - MISCELLANEOUS
section: 124
title: Unlawful gambling place a public nuisance, etc.
content:
124. —(1) Every unlawful gambling place is declared to be a common and public nuisance contrary to law. (2) The provision of a gambling service pursuant to and in accordance with a licence at a gambling venue or a class licence anywhere does not of itself constitute a public nuisance or private nuisance at law. (3) [ Deleted by Act 31 of 2023 wef 30/05/2025 ]


document_id: gca-2022
provision_ref: s125
chapter: PART 11 - MISCELLANEOUS
section: 125
title: Standards for licensees and class licensees, etc.
content:
125. —(1) The Authority may — ( a ) issue one or more standards applicable to licensees, class licensees or suppliers of gaming machines, or specified types of licensees, class licensees or suppliers of gaming machines; ( b ) approve as a standard applicable to licensees, class licensees or suppliers of gaming machines, or specified types of licensees, class licensees or suppliers of gaming machines, any document prepared by a person other than the Authority if the Authority considers the document as suitable for this purpose; or ( c ) amend or revoke any standard issued under paragraph ( a ) or approved under paragraph ( b ), with respect to all or any of the matters in subsection (2) or (3), as the case may be. (2) The matters for the purposes of subsection (1) include any matter that is necessary, expedient or conducive to the attainment or furtherance of the licensing objectives, such as any of the following: ( a ) advertising and inducements to gamble related to a gambling service authorised by a licence or class licence; ( b ) measures directed towards ensuring the maintenance of public confidence in the integrity of, and keeping secure, the provision of a gambling service authorised by a licence or class licence; ( c ) responsible gambling; ( d ) operations of any gambling service provided, including internal controls and changes in management or key officers; ( e ) technical requirements for the proper functions and operating of gambling articles, gaming machines, peripheral equipment for gaming machines and requisite surveillance systems; ( f ) relating to the conduct of the employees of a licensee or class licensee and gambling service agents of a licensee; ( g ) measures to deal with customer complaints, and the processes to handle and dispose of such complaints. (3) A standard may, in particular, specify the duties and obligations of any licensee, class licensee or supplier of gaming machines in relation to its business operation insofar as it relates to the provision of a gambling service authorised by its licence or class licence or the supply of gaming machines. (4) If any provision in any standard is inconsistent with any provision of this Act, that provision, to the extent of the inconsistency — ( a ) is to have effect subject to this Act; or ( b ) having regard to this Act, is not to have effect. (5) Where a standard is issued, approved, amended or revoked by the Authority under subsection (1), the Authority must — ( a ) give notice of the issue, approval, amendment or revocation (as the case may be) of the standard — (i) to every licensee and supplier of gaming machines to whom the standard applies; and (ii) to every class licensee to whom the standard applies by publishing the notice on the prescribed website mentioned in section 61(3) or in one or more other forms that are readily accessible by the public; ( b ) specify in the notice mentioned in paragraph ( a ) the date of issue, approval, amendment or revocation, as the case may be; and ( c ) ensure that, so long as the standard remains in force, copies of that standard, and of all amendments to that standard, are available for inspection, free of charge, by the licensees, class licensees or suppliers of gaming machines to whom the standard applies. (6) No standard, no amendment to an approved standard, and no revocation of any approved standard, has any force or effect as an approved standard until the notice relating thereto is given in accordance with subsection (5). (7) A standard issued or approved under this section does not have legislative effect. (8) Subject to subsection (9), every licensee, class licensee and supplier of gaming machines must comply with the standards applicable to the licensee, class licensee or supplier of gaming machines. (9) The Authority may, for such time as the Authority may specify, waive the application of any standard or part of a standard, issued or approved under this section to any particular licensee, class licensee or supplier of gaming machines. (10) In subsection (2)( b ), “secure” means secure from loss, theft, sabotage or unauthorised access.


document_id: gca-2022
provision_ref: s126
chapter: PART 11 - MISCELLANEOUS
section: 126
title: Regulations
content:
126. —(1) The Authority may, with the approval of the Minister, make regulations necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) In particular, the Authority, with the approval of the Minister, may make regulations for any matter specified in the First Schedule. (3) Regulations made under this section may apply — ( a ) to all forms or kinds of betting, games of chance or lotteries or particular forms or kinds of betting, games of chance or lotteries; ( b ) in respect of the conduct of all forms of regulated activities or particular categories of regulated activities; ( c ) in respect of all licences or particular types of licences; ( d ) in respect of all gambling venues or particular categories of gambling venues; ( e ) in respect of all gaming machines or particular types of gaming machines; and ( f ) in respect of all gambling articles (other than gaming machines) or particular types of such gambling articles.


document_id: gca-2022
provision_ref: s127
chapter: PART 11 - MISCELLANEOUS
section: 127
title: Incorporation by reference, etc.
content:
127. —(1) Any Regulation may make provision for or in relation to a matter by applying, adopting or incorporating by reference, with or without modification, any material contained in any code, standard, rule, requirement, specification or other document, as in force at a particular time or from time to time, which relates to any matter with which the Regulation deals, even if the code, standard, rule, requirement, specification or other document does not yet exist when the Regulation is made. (2) Material referred to in subsection (1) may be applied, adopted or incorporated by reference in any Regulation — ( a ) in whole or in part; or ( b ) with modifications, additions or variations specified in the Regulation. (3) A copy of any material applied, adopted or incorporated by reference in any Regulation, including any amendment to, or replacement of, the material, must be — ( a ) certified as a correct copy of the material by the Authority; and ( b ) retained by the Authority. (4) Any material applied, adopted or incorporated in any Regulation by reference under subsection (1) is to be treated for all purposes as forming part of the Regulation; and, unless otherwise provided in the Regulation, every amendment to any material incorporated by reference under subsection (1) that is made by the person or organisation originating the material is, subject to subsections (5) and (6), to be treated as being a part of that Regulation. (5) Where any material referred to in subsection (1) is applied, adopted or incorporated by reference in any Regulation, the Authority must give notice in the Gazette stating — ( a ) that the material is incorporated in the Regulation and the date on which the relevant provision in the Regulation was made; ( b ) that the material is available for inspection during working hours, free of charge; ( c ) the place where the material can be inspected; ( d ) that copies of the material can be purchased; ( e ) the place where the material can be purchased; and ( f ) if copies of the material are available in other ways, the details of where or how the material can be accessed or obtained. (6) The Authority must cause a copy of every code, standard, rule, requirement or specification incorporated by reference under subsection (1) to be made available for inspection by members of the public without charge at the office of the Authority during normal office hours. (7) In this section, “modification” includes omissions, additions and substitutions.


document_id: gca-2022
provision_ref: s128
chapter: PART 11 - MISCELLANEOUS
section: 128
title: Exemption
content:
128. The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose.


document_id: gca-2022
provision_ref: s129
chapter: PART 11 - MISCELLANEOUS
section: 129
title: Presentation to Parliament
content:
129. All orders and Regulations made under this Act must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: gca-2022
provision_ref: s130
chapter: PART 11 - MISCELLANEOUS
section: 130
title: Offences by corporations
content:
130. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not the corporation is convicted of the offence. (6) In this section — “corporation” includes a limited liability partnership; “reasonable steps”, in relation to the commission of an offence, includes, but is not limited to, such action (if any) of the following kinds as is reasonable in all the circumstances: ( a ) action towards — (i) assessing the corporation’s compliance with the provision creating the offence; and (ii) ensuring that the corporation arranged regular professional assessments of its compliance with the provision; ( b ) action towards ensuring that the corporation’s employees, agents and contractors are provided with information, training, instruction and supervision appropriate to them to enable them to comply with the provision creating the offence so far as the provision is relevant to them; ( c ) action towards ensuring that — (i) the equipment and other resources; and (ii) the structures, work systems and other processes, relevant to compliance with the provision creating the offence are appropriate in all the circumstances; ( d ) action towards creating and maintaining a corporate culture that does not direct, encourage, tolerate or lead to non‑compliance with the provision creating the offence; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. (7) The Minister may make rules to provide for the application of any provision of this section, with such modifications as the Minister considers appropriate, to any corporation formed or recognised under the law of a territory outside Singapore.


document_id: gca-2022
provision_ref: s131
chapter: PART 11 - MISCELLANEOUS
section: 131
title: Offences by unincorporated associations or partnerships
content:
131. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership (as the case may be), and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section — “partner” includes a person purporting to act as a partner; “reasonable steps” has the meaning given by section 130, except that any reference to the corporation is a reference to the unincorporated association or partnership mentioned in subsection (2); [Act 29 of 2024 wef 30/10/2024] “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. (7) The Minister may make rules to provide for the application of any provision of this section, with such modifications as the Minister considers appropriate, to any unincorporated association or partnership formed or recognised under the law of a territory outside Singapore.


document_id: gca-2022
provision_ref: s132
chapter: PART 11 - MISCELLANEOUS
section: 132
title: Jurisdiction of courts
content:
132. Despite the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try, and has power to impose the full punishment for, any offence under this Act.


document_id: gca-2022
provision_ref: s133
chapter: PART 11 - MISCELLANEOUS
section: 133
title: Service of documents
content:
133. —(1) A document that is permitted or required by this Act to be served on a person may be served as described in this section. (2) A document permitted or required by this Act to be served on an individual may be served — ( a ) by giving it to the individual personally; ( b ) by sending it by post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; ( c ) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; ( d ) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; ( e ) by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual; or ( f ) by sending it by email to the individual’s last email address. (3) A document permitted or required by this Act to be served on a partnership (other than a limited liability partnership) may be served — ( a ) by giving it to any partner, secretary or other similar officer of the partnership; ( b ) by leaving it at, or by sending it by post to, the partnership’s business address; ( c ) by sending it by fax to the fax number used at the partnership’s business address; or ( d ) by sending it by email to the partnership’s last email address. (4) A document permitted or required by this Act to be served on a body corporate (including a limited liability partnership) or an unincorporated association may be served — ( a ) by giving it to the secretary or other similar officer of the body corporate or unincorporated association, or the limited liability partnership’s manager; ( b ) by leaving it at, or by sending it by post to, the registered office or principal office in Singapore of the body corporate or unincorporated association; ( c ) by sending it by fax to the fax number used at the registered office or principal office in Singapore of the body corporate or unincorporated association; or ( d ) by sending it by email to the last email address of the body corporate or unincorporated association. (5) In addition, a document (other than a summons) permitted or required by this Act to be served on an individual, a partnership, a body corporate or an unincorporated association may be served — ( a ) by giving an electronic notice to the individual, partnership, body corporate or unincorporated association (called in this section an addressee) by the addressee’s chosen means of notification, stating that the document is available and how the addressee may use the addressee’s chosen means of access to access the document’s contents; or ( b ) by any other method authorised by the Regulations for the service of documents of that kind if the addressee consents (expressly or impliedly) to service of a document of that kind in that way. (6) Service of a document takes effect — ( a ) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; ( b ) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person to whom it is sent; [Act 29 of 2024 wef 30/10/2024] ( c ) if the document is sent by post, 2 days after the day the document was posted (even if it is returned undelivered); [Act 29 of 2024 wef 30/10/2024] ( d ) if the document is served under subsection (5)( a ), at the time the electronic notice is capable of being retrieved by the addressee by the addressee’s chosen means of notification, and the contents of the document are capable of being accessed by the addressee by the addressee’s chosen means of access; or [Act 29 of 2024 wef 30/10/2024] ( e ) at any other time prescribed by regulations for any other means of service. [Act 29 of 2024 wef 30/10/2024] (7) However, service of any document under this Act on a person by email or by an electronic notice at the person’s chosen means of notification, may be effected only with the person’s prior consent (express or implied) to service in that way. (8) This section does not apply to documents to be served in proceedings in court. (9) In this section — “business address” means — ( a ) in the case of an individual, the individual’s usual or last known place of business in Singapore; or ( b ) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “chosen means of access”, for an addressee on whom is or is to be served a document permitted or required by this Act, means an electronic means the addressee agrees with the person giving or serving the document as the means by which the addressee may access that document’s contents; “chosen means of notification”, for an addressee on whom is or is to be served a document permitted or required by this Act, means an electronic means that the addressee nominates to the person giving or serving the document as the means by which the addressee may be notified that such a document has been served on the addressee; “document” includes a notice or an order permitted or required by this Act to be served; “last email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act; “residential address” means an individual’s usual or last known place of residence in Singapore.


document_id: gca-2022
provision_ref: s134
chapter: PART 12 - AMENDMENTS TO CASINO CONTROL ACT 2006
section: 134
title: Amendments concerning exclusion orders
content:
134. —(1) Section 2(1) of the Casino Control Act 2006 is amended — ( a ) by deleting the words “barred from entering or remaining on any casino premises by” in the definition of “excluded person” and substituting the words “subject to”; and ( b ) by deleting “120,” in paragraph ( a ) of the definition of “excluded person”. (2) Section 105(2) of the Casino Control Act 2006 is amended by deleting the words “fruit machine under the Private Lotteries Act 2011” in paragraph ( b ) and substituting the words “gaming machine under the Gambling Control Act 2022”. (3) Sections 120 and 124 of the Casino Control Act 2006 are repealed. (4) Section 121 of the Casino Control Act 2006 is amended — ( a ) by deleting the words “orally or” in subsection (1); ( b ) by deleting subsection (2) and substituting the following subsection: “ (2) The Authority may at any time revoke an exclusion order made under subsection (1). ”; and ( c ) by inserting, immediately after the words “each casino operator” in subsection (3), the words “and the Council”. (5) Section 122 of the Casino Control Act 2006 is amended — ( a ) by inserting, immediately after subsection (1), the following subsection: “ (1A) The Commissioner of Police may at any time revoke an exclusion order made under subsection (1). ”; ( b ) by inserting, immediately after the words “each casino operator” in subsection (2), the words “, the Council”; and ( c ) by inserting, immediately after subsection (3), the following subsections: “ (4) However, no appeal may be made to the Minister under subsection (3) unless the person who has been given an exclusion order under this section first applies to the Commissioner of Police to reconsider the making of the exclusion order and the Commissioner of Police refuses to revoke the exclusion order in whole or in part. (5) An application for reconsideration under subsection (4) and an appeal under subsection (3) must be made within the time and manner prescribed by the Minister in rules published in the Gazette . (6) In this section and sections 123 and 168(3)( b ), a reference to the “Commissioner of Police” includes a reference to a public officer who — ( a ) holds a post in a law enforcement agency within the meaning of section 186(6); and ( b ) is designated by the Minister for the purposes of this section and sections 123 and 168(3)( b ). ”. (6) Section 123 of the Casino Control Act 2006 is amended — ( a ) by inserting, immediately after the words “each casino operator” in subsection (2), the words “, the Council”; and ( b ) by inserting, immediately after the words “each casino operator” in subsection (3), the words “and the Council”. (7) Section 125(2) of the Casino Control Act 2006 is amended by inserting, immediately after the words “or 165(1),” in paragraph ( a ), the words “a family exclusion order made under section 162, a provisional family exclusion order made under section 164,”. (8) Section 126(2) of the Casino Control Act 2006 is amended by deleting paragraph ( a ). (9) Section 128(1) of the Casino Control Act 2006 is amended by deleting “120,” in paragraph ( a ). (10) Section 132(2) of the Casino Control Act 2006 is amended by deleting “$1,000” and substituting “$1,500”. (11) Section 153(1) of the Casino Control Act 2006 is amended — ( a ) by inserting, immediately after the definition of “Committee”, the following definition: “ “defined work” means — ( a ) in relation to casino premises of a casino operator — (i) to deliver any goods, provide any services or perform any work (whether as a contractor or an employee) that is connected to the business, undertaking or work of the casino operator carried on at the casino premises; (ii) to seek a contract of employment or contract for service with the casino operator; or (iii) to execute an order of a court or a direction given by or on behalf of a public officer or a public authority in exercise of a power under any written law; or ( b ) in relation to a gaming machine room of a gambling operator — (i) to deliver any goods, provide any services or perform any work (whether as a contractor or an employee) that is connected to the business, undertaking or work of the gambling operator carried on at the gaming machine room; (ii) to seek a contract of employment or contract for service with the gambling operator; or (iii) to execute an order of a court or a direction given by or on behalf of a public officer or a public authority in exercise of a power under any written law; ”; ( b ) by inserting, immediately after the definition of “family member”, the following definitions: “ “gambling” means gambling whether or not inside casino premises, and includes remote gambling; “gambling operator” means a person who is authorised either by a licence under the Gambling Control Act 2022 to conduct a betting operation, or conduct gaming or a lottery involving — ( a ) playing of gaming machines; or ( b ) remote gambling; “gaming machine room” has the meaning given by section 7(6) of the Gambling Control Act 2022; “general remote gambling” and “engaging in general remote gambling” have the meanings given by section 11(1) of the Gambling Control Act 2022; ”; and ( c ) by deleting the words “from any casino premises under section 165A(1)( c ) upon a voluntary application of that person” in the definition of “self‑exclusion” and substituting the words “from any casino premises or gaming machine room, or from engaging in all manner of general remote gambling, upon a voluntary application of that person under section 165A(1)( c )”. (12) Section 159(3) of the Casino Control Act 2006 is amended — ( a ) by deleting the words “or any casino operator” in paragraph ( a ) and substituting the words “, any casino operator or gambling operator”; and ( b ) by deleting the words “or casino operator” in paragraph ( a ) and substituting the words “, casino operator or gambling operator”. (13) Section 163(2) of the Casino Control Act 2006 is amended — ( a ) by deleting paragraph ( b ) and substituting the following paragraph: “ ( b ) ban the respondent from — (i) entering or remaining on all casino premises; or (ii) taking part in any gaming in all casino premises; ”; and ( b ) by deleting the full‑stop at the end of paragraph ( d ) and substituting a semi‑colon, and by inserting immediately thereafter the following paragraphs: “ ( e ) ban the respondent from — (i) entering or remaining on all gaming machine rooms except to perform defined work within any of those rooms; or (ii) taking part in any gaming in all gaming machine rooms; ( f ) require the respondent to not engage in all manner of general remote gambling; ( g ) all bans and requirements in paragraphs ( a ), ( b ), ( c ), ( d ), ( e ) and ( f ) or any combination thereof. ”. (14) Section 164(2) of the Casino Control Act 2006 is amended by inserting, immediately after the words “A provisional family exclusion order”, the words “may do one or more things mentioned in section 163(2) and”. (15) Section 165 of the Casino Control Act 2006 is amended — ( a ) by deleting the word “activities” in subsection (2)( c ) and substituting the words “whether or not”; ( b ) by deleting the words “or any casino operator” in subsection (3)( a ) and substituting the words “, any casino operator or gambling operator”; ( c ) by deleting the words “or casino operator” in subsection (3)( a ) and substituting the words “, casino operator or gambling operator”; and ( d ) by deleting subsection (6) and substituting the following subsection: “ (6) An exclusion order made under subsection (1) may do any of the following: ( a ) ban the respondent from — (i) entering or remaining on all casino premises; or (ii) taking part in any gaming in all casino premises; ( b ) ban the respondent from — (i) entering or remaining on all gaming machine rooms except to perform defined work within any of those rooms; or (ii) taking part in any gaming in all gaming machine rooms; ( c ) require the respondent to not engage in all manner of general remote gambling; ( d ) all bans and requirements in paragraphs ( a ), ( b ) and ( c ) or any combination thereof, for as long as the circumstances in subsection (1) exist in relation to that person or for such other period as may be specified in the order. ”. (16) Section 165A of the Casino Control Act 2006 is amended — ( a ) by deleting the words “excluded from entering or remaining, or taking part in any gaming, on any casino premises” in subsection (1) and substituting the words “subject to this section”; ( b ) by deleting paragraph ( c ) of subsection (1) and substituting the following paragraph: “ ( c ) a person who makes a voluntary application in the prescribed form and manner to the Council for any of the following: (i) ban the person from — (A) entering or remaining on all casino premises; or (B) taking part in any gaming in all casino premises; (ii) ban the person from — (A) entering or remaining on all gaming machine rooms except to perform defined work within any of those rooms; or (B) taking part in any gaming in all gaming machine rooms; (iii) ban the person from engaging in all manner of general remote gambling; (iv) all bans in sub‑paragraphs (i), (ii) and (iii) or any combination thereof. ”; and ( c ) by deleting subsection (3) and substituting the following subsection: “ (3) A person mentioned in subsection (1)( a ) or ( b ) is excluded from all of the following, starting the time the person’s name is entered in the list of excluded persons in section 168(1) and continues for so long as the circumstances in subsection (1)( a ) or ( b ) exist in relation to that person: ( a ) from — (i) entering or remaining on all casino premises except to perform defined work within any of those premises; and (ii) taking part in any gaming in all casino premises; ( b ) from — (i) entering or remaining on all gaming machine rooms except to perform defined work within any of those rooms; and (ii) taking part in any gaming in all gaming machine rooms; ( c ) from engaging in all manner of general remote gambling. ”. (17) Section 168 of the Casino Control Act 2006 is amended — ( a ) by deleting the words “excluded from any casino premises by” in subsection (1)( a ) and substituting the words “the respondent of”; ( b ) by deleting the word “or” at the end of subsection (1)( a ); ( c ) by deleting the full‑stop at the end of paragraph ( b ) of subsection (1) and substituting a semi‑colon, and by inserting immediately thereafter the following paragraphs: “ ( c ) the person against whom an exclusion order is made under section 121(1) or 122(1); or ( d ) the person against whom an entry ban is made under section 79 of the Gambling Control Act 2022. ”; ( d ) by deleting subsection (3) and substituting the following subsection: “ (3) The Council — ( a ) must provide the list of excluded persons to — (i) the Authority; (ii) the Commissioner of Police; and (iii) every casino operator; and ( b ) must make available to every gambling operator access to the list of excluded persons, without charge. ”; ( e ) by deleting the word “or” at the end of subsection (4)( b ); ( f ) by deleting the comma at the end of paragraph ( c ) of subsection (4) and substituting a semi‑colon, and by inserting immediately thereafter the following paragraphs: “ ( ca ) the lapsing or revocation of any exclusion order made under section 121(1) or 122(1) against any person whose name is on the list of excluded persons; or ( cb ) the lapsing or cancelling of an entry ban made under section 79 of the Gambling Control Act 2022 against any person whose name is on the list of excluded persons, ”; and ( g ) by deleting the words “, ( b ) and ( c )” in subsections (4)( e ) and (5).


document_id: gca-2022
provision_ref: s135
chapter: PART 12 - AMENDMENTS TO CASINO CONTROL ACT 2006
section: 135
title: Amendments concerning offences, etc.
content:
135. —(1) The Casino Control Act 2006 is amended by inserting, immediately before section 171 in Part 11, the following section: “ Proxy gambling outside of casino 170D. —(1) An individual who — ( a ) is not present within the casino premises; and ( b ) is an individual on whose behalf another individual is gambling in the casino premises, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (2) To avoid doubt, subsection (1) applies whether or not the individual — ( a ) who is in any casino premises; and ( b ) who gambles within the casino premises on behalf of an accused charged with an offence under subsection (1), is convicted of any offence under the provisions of this Act. ”. (2) Section 172 of the Casino Control Act 2006 is amended by inserting, immediately after subsection (4), the following subsection: “ (5) This section applies only in relation to — ( a ) a gaming machine that is situated within a casino; and ( b ) gaming equipment used for or in connection with gaming within a casino. ”.


document_id: gca-2022
provision_ref: s136
chapter: PART 13 - REPEALS, AMENDMENTS TO OTHER ACTS
section: 136
title: Amendment of Civil Law Act 1909
content:
136. Section 5 of the Civil Law Act 1909 is amended — ( a ) by inserting, immediately before the words “Common Gaming Houses Act 1961” in subsections (3A)( a ), (3B), (3C) and (3E) (definition of “private body”), the word “repealed”; ( b ) by inserting, immediately before the words “Betting Act 1960” in subsections (3A)( b ) and (3D), the word “repealed”; ( c ) by inserting, immediately before the words “Remote Gambling Act 2014” in subsections (3A)( ba )(i) and (3DA), the word “repealed”; ( d ) by deleting the word “and” at the end of subsection (3A)( c ); ( e ) by inserting, immediately before the words “Private Lotteries Act 2011” in subsections (3A)( d ) and (3E) (definition of “private lottery”), the word “repealed”; and ( f ) by deleting the full‑stop at the end of paragraph ( d ) of subsection (3A) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph: “ ( e ) a contract by way of gaming, wagering or betting that is conducted, promoted, organised or administered by — (i) a licensee or class licensee within the meaning of the Gambling Control Act 2022; (ii) a person mentioned in section 18(1)( d ) or ( f ) of the Gambling Control Act 2022 in the circumstances described in that section; or (iii) a person who is exempted under section 128 of the Gambling Control Act 2022 from section 18 of that Act. ”.


document_id: gca-2022
provision_ref: s137
chapter: PART 13 - REPEALS, AMENDMENTS TO OTHER ACTS
section: 137
title: Amendment and repeal of Private Lotteries Act 2011
content:
137. —(1) Section 8 of the Private Lotteries Act 2011 is amended — ( a ) by deleting subsection (3); ( b ) by deleting the words “the applicant or” in subsection (4); and ( c ) by deleting the words “refusing an application for a permit or” in subsection (6). (2) Section 9 of the Private Lotteries Act 2011 is amended — ( a ) by deleting the words “In granting” in subsection (1) and substituting the words “In respect of”; and ( b ) by deleting the words “in granting” in subsection (2) and substituting the words “in respect of”. (3) The Private Lotteries Act 2011 is repealed.


document_id: gca-2022
provision_ref: s138
chapter: PART 13 - REPEALS, AMENDMENTS TO OTHER ACTS
section: 138
title: Amendment of Road Vehicles (Special Powers) Act 1960
content:
138. Paragraph 1 of the Schedule to the Road Vehicles (Special Powers) Act 1960 is amended — ( a ) by inserting, immediately after the words “Betting Act 1960” in sub‑paragraph ( b ), the words “repealed by the Gambling Control Act 2022”; ( b ) by inserting, immediately after the words “Common Gaming Houses Act 1961” in sub‑paragraph ( c ), the words “repealed by the Gambling Control Act 2022”; and ( c ) by inserting, immediately after sub‑paragraph ( j ), the following sub‑paragraph: “ ( ja ) sections 18(2), 19(2), 21(4), 22(4), 23(3), 24(2), 25(3), 27(3), 29(2) and 36(1) of the Gambling Control Act 2022; ”.


document_id: gca-2022
provision_ref: s139
chapter: PART 13 - REPEALS, AMENDMENTS TO OTHER ACTS
section: 139
title: Repeal
content:
139. The following Acts are repealed: ( a ) the Betting Act 1960; ( b ) the Common Gaming Houses Act 1961; ( c ) the Remote Gambling Act 2014.


document_id: gca-2022
provision_ref: s140
chapter: PART 13 - REPEALS, AMENDMENTS TO OTHER ACTS
section: 140
title: Saving and transitional provisions
content:
140. —(1) The Second Schedule has effect. (2) Except as otherwise expressly provided in the Second Schedule, where any period of time specified in any former provision is current immediately before the date of commencement for the repeal of the former provision, this Act has effect as if the corresponding provision in this Act had been in force when the period began to run; and any period of time so specified and current is deemed for the purposes of this Act — ( a ) to run from the date or event from which it was running immediately before that day; and ( b ) to expire (subject to any provision of this Act for its extension) whenever it would have expired if this Act had not been enacted. (3) For a period of 2 years after the date of commencement of this section, the Minister may, by order in the Gazette , amend the Second Schedule by prescribing such additional provisions of a saving or transitional nature consequent on the enactment of this section as the Minister may consider necessary or expedient. (4) Nothing in this section or the Second Schedule affects section 16 of the Interpretation Act 1965. (5) In this section, “former provision” means any provision in an Act repealed under section 137(3) or 139.


document_id: gda-2022
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title and commencement
content:
1. This Act is the Gambling Duties Act 2022 and comes into operation on a date that the Minister appoints by notification in the Gazette .


document_id: gda-2022
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: General interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “authorised betting operator” has the meaning given by section 3(5); “authorised lottery promoter” has the meaning given by section 4(4); “authorised person”, for provision of a gaming service, means a person who — ( a ) is authorised, under a licence, permit or other authority granted under any written law, to provide the gaming service in or from a place in Singapore; or ( b ) is, under any written law, exempt from the licence, permit or authorisation requirements under any written law that would otherwise apply for providing the gaming service in or from a place in Singapore, but excludes a holder of a casino licence granted under section 49 of the Casino Control Act 2006 with regard to the provision of the gaming service if covered by the casino licence; “bet” and “betting” have the meanings given by section 3(1), (2), (3) and (4); “Commissioner” means the Commissioner of Gambling Duties appointed under section 32, and includes any Deputy Commissioner of Gambling Duties or Assistant Commissioner of Gambling Duties; “enforcement official”, in relation to any provision of this Act or the Regulations, means an individual who is appointed as an enforcement official under section 33(1) for the purposes of that provision; “exercise of skill” includes a display of knowledge; “game of chance” includes a game that is partly a game of chance and partly a game requiring the exercise of skill; “gaming machine” means a device, whether wholly or partly mechanically or electronically operated, that — ( a ) is adapted, or designed and constructed, for betting, participating in a lottery or playing a game of chance; ( b ) is played or confers a right to participate (wholly or in part) by — (i) the insertion of money or money’s worth into it; or (ii) the direct or indirect payment of money or money’s worth or any thing of value by any other means; and ( c ) pays out money or money’s worth or any thing of value, or registers a right to an amount of money or money’s worth or any thing of value, such as (but not limited to) a jackpot machine or fruit machine; “gaming service” means the provision of a service for the conduct of a game of chance where — ( a ) the game may be played for money or money’s worth or any thing else of value; and ( b ) a customer of the service gives or agrees to give money or money’s worth or any thing else of value to play or enter the game; “IRAS” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act 1992; “lottery” has the meaning given by section 4; “money’s worth” means any thing recognised as equivalent to money, and includes virtual credits, virtual coins, virtual tokens, virtual objects or any similar thing that is purchased within, or as part of, or in relation to, a game of chance; “non‑casino premises” means any premises in Singapore that is not covered by a casino licence granted under section 49 of the Casino Control Act 2006; “officer” — ( a ) in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — (i) any person purporting to act in any such capacity; and (ii) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; and ( b ) in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes — (i) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and (ii) any person purporting to act in any such capacity; “penalty tax” means a penalty tax imposed under section 13; “premises” means — ( a ) any space, whether built on or not and whether underground or underwater, or any part of such a space; or ( b ) any building or structure, whether situated underground or underwater, or any part of a building or structure or place, and includes any vehicle, train, vessel or aircraft or any part of it; “prize”, in relation to a lottery or game of chance, includes any money or money’s worth, articles or services or other thing of value — ( a ) whether or not described as a prize; and ( b ) whether or not consisting wholly or partly of money or money’s worth paid, or articles or services or other thing of value provided, by the persons of the class among whom the prize is allocated; “Regulations” means regulations made under section 45; “relevant business” means any business in Singapore, whether or not carried on for profit, but excludes any business wholly for the conduct of research or wholly not involving any gambling; “remote communication” means communication through — ( a ) the Internet; ( b ) telephone; ( c ) television or radio; or ( d ) any other kind of electronic or other technology for facilitating communication; “return” means a return required under section 22 or 23; “return date”, for a taxable person, means the last day by which the taxable person is required under section 22 or 23 to lodge a return with respect to a taxable gambling undertaking and the gambling duty payable in respect of the taxable gambling undertaking; “taxable gambling undertaking” has the meaning given by section 5(1); “taxable person” means a person liable to pay for any gambling duty under section 7; “totalisator” has the meaning given by the Singapore Totalisator Board Act 1987. (2) For the purposes of this Act, a person plays a game of chance if the person participates in a game of chance whether or not there are other participants in the game of chance, and whether or not a computer generates images or data taken to represent the actions of other participants in the game of chance. (3) To avoid doubt, a person plays a game of chance for money or money’s worth if the person plays a game of chance and thereby acquires a chance of winning any money or money’s worth, whether or not the person risks losing anything at the game.


document_id: gda-2022
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Meaning of “betting” and associated expressions
content:
3. —(1) In this Act, “betting” means making or accepting a bet on — ( a ) the outcome of a race, competition, sporting event or other event or process; ( b ) the likelihood of anything occurring or not occurring; or ( c ) whether anything is or is not true. (2) A transaction that relates to the outcome of a race, competition, sporting event or other event or process may be a bet within the meaning of subsection (1) despite the facts that — ( a ) the race, competition, event or process has already occurred or been completed; and ( b ) one party to the transaction knows the outcome. (3) A transaction that relates to the likelihood of anything occurring or not occurring may be a bet within the meaning of subsection (1) despite the facts that — ( a ) the thing has already occurred or failed to occur; and ( b ) one party to the transaction knows that the thing has already occurred or failed to occur. (4) Without limiting subsections (1), (2) and (3), a bet includes — ( a ) a free bet, which is a bet made wholly or partly using an amount that is provided to the person making the bet by the authorised betting operator with whom the bet is made and is not immediately redeemable by the person for cash; and ( b ) a bet made using a totalisator. (5) An authorised betting operator is a person who — ( a ) is authorised, under a licence, permit or other authority granted under any written law, to conduct betting operations in or from a place in Singapore; or ( b ) is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply for conducting betting operations in or from a place in Singapore, but excludes a holder of a casino licence granted under section 49 of the Casino Control Act 2006 with regard to any betting operations covered by the casino licence. (6) Subject to subsection (9), a person conducts betting operations if the person, whether in person or through an agent, by remote communication or otherwise — ( a ) receives bets; ( b ) pays, negotiates or settles bets; or ( c ) operates a betting exchange. (7) A reference in this Act to a bet made with, or received by, a betting operator includes a reference to a bet made with the betting operator — ( a ) through an agent; ( b ) wholly or partly by means of remote communication; or ( c ) partly inside and partly outside Singapore. (8) Also, a reference in this Act to a bet made with, or received by, a betting operator includes, for a betting operator who operates a betting exchange, a reference to a bet made through the betting operator using the betting exchange. (9) However, a person does not conduct betting operations, and is not an agent of another person who conducts betting operations, merely because the person — ( a ) provides, or operates facilities for network access; or ( b ) provides services relating to, or provides connections for, the transmission or routing of data by remote communication.


document_id: gda-2022
provision_ref: s4
chapter: PART 1 - PRELIMINARY
section: 4
title: Meaning of “lottery” and associated expressions
content:
4. —(1) In this Act, “lottery” means an arrangement or a scheme, competition or device for the distribution of prizes where — ( a ) entitlement to participation in the arrangement, scheme, competition or device depends on the payment of money, the purchase of a ticket or the giving of any thing of value by the participant; and ( b ) the distribution depends, at any stage of the arrangement, scheme, competition or device, on an element of chance (even if the arrangement, scheme, competition or device, in some other respects, involves a genuine or purported exercise of skill), and includes lucky draws, raffles and sweepstakes. (2) For the purposes of subsection (1), a reference to paying includes a reference to any of the following: ( a ) paying money; ( b ) transferring money’s worth; ( c ) paying for goods or services at a price or rate which reflects the opportunity to participate in an arrangement or a scheme, competition or device. (3) For the purposes of this section, it does not matter whether the lottery is held, drawn, exercised or managed wholly in Singapore or partly inside and partly outside Singapore. (4) An authorised lottery promoter is a person who — ( a ) is authorised, under a licence, permit or other authority granted under any written law, to promote a lottery in or from a place in Singapore; or ( b ) is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply for promoting a lottery in or from a place in Singapore, but excludes a holder of a casino licence granted under section 49 of the Casino Control Act 2006 with regard to any lottery covered by the casino licence. (5) Without limiting subsection (4), the following is to be taken to promote a lottery, for the purposes of this Act: ( a ) the person conducts or organises the lottery, whether alone or with others; ( b ) each person who authorises the conduct or organisation of a lottery as an officer, a trustee or member of the governing body of an incorporated or unincorporated body; ( c ) a person or body that authorises the conduct or organisation of a lottery by a contractor or an employee or agent; ( d ) a person who assists in conducting or organising a lottery; ( e ) a person or body that solicits or receives any money, property or other benefit in the course of the conduct or organisation of a lottery (other than as a prize winner or participant in the lottery); ( f ) any other person or body prescribed for the purposes of this section by the Regulations.


document_id: gda-2022
provision_ref: s5
chapter: PART 2 - GAMBLING DUTIES
section: 5
title: Gambling duties are taxes
content:
5. —(1) For the purpose of ensuring that the public in Singapore obtains reasonable net benefits from the lawful conduct of gambling in Singapore, a tax called a gambling duty is charged in accordance with the provisions of this Act, in respect of the following gambling undertakings: ( a ) any betting that is received, paid, negotiated or settled in the course of betting operations conducted in or from a place in Singapore by an authorised betting operator and that is prescribed; ( b ) any lottery that is promoted in or from a place in Singapore by an authorised lottery promoter and that is prescribed; ( c ) any keeping, in the course of a relevant business, of one or more gaming machines in any non‑casino premises and that is prescribed; ( d ) any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service and that is prescribed, and the prescribed gambling undertaking is for the purposes of this Act called a taxable gambling undertaking. (2) This section is subject to any of the following: ( a ) a remission under section 12; ( b ) an exemption under section 44.


document_id: gda-2022
provision_ref: s6
chapter: PART 2 - GAMBLING DUTIES
section: 6
title: Amount of gambling duties
content:
6. —(1) Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that — ( a ) is received or derived from the conduct, promotion or carrying on of a taxable gambling undertaking by or on behalf of a taxable person; and ( b ) is prescribed in Regulations. (2) The amount of gambling duties payable is the amount worked out by applying the rate of gambling duty prescribed with respect to the taxable gambling undertaking in question. (3) Without limiting subsection (1) or (2), the Minister may prescribe — ( a ) different rates of gambling duty for different — (i) classes of taxable gambling undertakings; (ii) types of bets (including amounts staked or otherwise provided for making a bet) or punters; (iii) classes of betting operations or authorised betting operators; (iv) classes of lotteries or participants of a lottery; (v) classes of authorised lottery promoters; (vi) types of gaming machines or games of chance; (vii) types or numbers of players of games of chance or periods of play; or (viii) classes of non‑casino premises where gaming machines are kept; ( b ) different revenues by reference to any or a combination of any of the following: (i) the amount staked or otherwise provided for making a bet; (ii) the amount of a ticket, or thing of value paid or given, in order to participate (whether directly or indirectly) in a lottery or to use a gaming machine; (iii) the total amount of revenue from any betting operation conducted or lottery promoted; (iv) the revenue or profit from conducting a betting operation, promoting a lottery or keeping gaming machines; (v) any money or money’s worth paid or payable or prizes to be allocated or awarded; and ( c ) the method of valuation of non‑cash consideration comprising a bet or winnings or prizes consisting of other than cash. (4) In working out the gambling duty payable, any amount of goods and services tax charged on the receipt, negotiation or settlement of any bet, the supply of any lottery, the provision or operation of any gaming machine or the provision of a gaming service (as the case may be) must be disregarded. (5) No gambling duty is payable on revenue from any gaming machine the use or keeping of which is in contravention of any written law. Division 2 &#x2014; Liability


document_id: gda-2022
provision_ref: s7
chapter: PART 2 - GAMBLING DUTIES
section: 7
title: Who is liable to pay gambling duty
content:
7. —(1) Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator is payable by the authorised betting operator. (2) Any gambling duty in respect of any lottery promoted by an authorised lottery promoter is payable by the authorised lottery promoter. (3) Any gambling duty in respect of the keeping of any gaming machine in any non‑casino premises is payable by the person who — ( a ) is authorised, under a licence, permit or other authority granted under any written law, to keep one or more gaming machines in connection with a business in Singapore at those non‑casino premises; or ( b ) is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply to keeping one or more gaming machines in connection with a relevant business at those non‑casino premises, regardless that the person may not be the proprietor of those premises. (4) Any gambling duty in respect of any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service is payable by the authorised person. (5) Where 2 or more persons are, in accordance with subsection (1), (2), (3) or (4), liable to pay any gambling duty, they are each jointly and severally liable to pay the gambling duty payable. (6) Where a person becomes liable under this Act to pay any gambling duty, the person’s liability continues until the gambling duty which is due and payable under the Act is and remains unpaid, despite the person — ( a ) ceasing to be — (i) an authorised betting operator; (ii) an authorised lottery promoter; (iii) a person mentioned in subsection (3); or (iv) an authorised person; or ( b ) ceasing to keep any, or ceasing to lawfully keep any, gaming machines in any non‑casino premises. (7) This section is subject to any of the following: ( a ) a remission under section 12; ( b ) an appointment of an agent under section 20; ( c ) an exemption under section 44. (8) This section also applies to any penalty tax payable. (9) In this section, “proprietor”, for any premises, means a person who (jointly or otherwise) has the charge, management or control of the premises, either on the person’s own account or as agent of another person, or the exclusive use temporarily or otherwise of those premises.


document_id: gda-2022
provision_ref: s8
chapter: PART 2 - GAMBLING DUTIES
section: 8
title: When gambling duty is payable
content:
8. —(1) Any gambling duty in respect of — ( a ) any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator; or ( b ) any lottery promoted by an authorised lottery promoter, is due and payable — ( c ) on the return date for lodging by the authorised betting operator or authorised lottery promoter (as the case may be) of a return specifying the taxable gaming revenue from the taxable gambling undertaking in paragraph ( a ) or ( b ) on which the gambling duty is payable, as required under section 22 or 23; or ( d ) at the end of any period of extension allowed under subsection (4) for payment of that gambling duty. (2) Any gambling duty in respect of — ( a ) any keeping of one or more gaming machines in any non‑casino premises for a period; or ( b ) any provision in or from a place in Singapore of a gaming service for a period, is due and payable — ( c ) on the return date for lodging by the taxable person of a return for that period as required under section 22 or 23; or ( d ) at the end of any period of extension allowed under subsection (4) for payment of that gambling duty. (3) Where a liability notice is given upon an assessment or a reassessment under section 9(4), and any additional gambling duty is payable by a taxable person, the additional gambling duty is due and payable to the Commissioner — ( a ) at the end of 15 days after the liability notice or valid demand (as the case may be) is given to the taxable person by the Commissioner in respect of that additional gambling duty; or ( b ) at the end of any period of extension allowed under subsection (4) for payment of that additional gambling duty. (4) The Commissioner may, in such cases as the Commissioner thinks fit, extend the time for payment of any gambling duty beyond the time referred to in subsection (1)( c ), (2)( c ) or (3)( a ). (5) This section is subject to the making of a remission under section 12.


document_id: gda-2022
provision_ref: s9
chapter: PART 2 - GAMBLING DUTIES
section: 9
title: Power to assess or reassess gambling duty due
content:
9. —(1) Subject to subsection (5), where — ( a ) a taxable person has failed — (i) to lodge any return required under section 22 or 23 by the return date; or (ii) to keep any accounts, statements or records required by section 24, or to afford facilities necessary to verify such accounts, statements or records; or ( b ) it appears to the Commissioner that any accounts, statements or records required by section 24 are misleading, incomplete or incorrect, the Commissioner may to the best of his or her judgment assess the complete and accurate amount of gambling duty due from that taxable person during the period in question. (2) Subject to subsection (5), the Commissioner may — ( a ) on his or her own initiative, make an assessment of gambling duty payable by a taxable person for any period to ensure that a complete and accurate assessment is made; ( b ) upon receiving a notice of objection made under section 10(1), revise any assessment under paragraph ( a ) or subsection (1) and make a reassessment of gambling duty payable by a taxable person to ensure that a complete and accurate assessment is made; or ( c ) upon a referral by the Minister under section 10(5)( b ) after an appeal, make a reassessment of gambling duty payable by a taxable person. (3) In making any assessment or reassessment under subsection (1) or (2) of a taxable person’s liability to pay any gambling duty, the Commissioner may treat the taxable person as if the taxable person had not been required under section 22 to lodge any return during all or part of the period in question. (4) At the end of any assessment or reassessment under subsection (1) or (2), the Commissioner must give the taxable person concerned a liability notice stating — ( a ) the amount of the additional gambling duty assessed or reassessed as payable by the taxable person; or ( b ) the amount of gambling duty assessed or reassessed to be refunded to the taxable person because the amount paid by the taxable person was greater than the amount for which that person is liable under this Act. (5) An assessment or a reassessment under subsection (1) or (2) of an amount of gambling duty due for any period must not be made more than 5 years after the end of that period. (6) However, subsection (5) does not apply where, in the opinion of the Commissioner, any form of fraud or wilful default has been committed by or on behalf of any person in connection with or in relation to any gambling duty, and the Commissioner may in that case, for the purpose of making good any loss of gambling duty attributable to fraud or wilful default, assess or reassess that person at any time.


document_id: gda-2022
provision_ref: s10
chapter: PART 2 - GAMBLING DUTIES
section: 10
title: Reassessment of liability and appeal
content:
10. —(1) Where a taxable person given a liability notice under section 9(4) containing an assessment or a reassessment made under section 9(1) or (2)( a ) is aggrieved by the liability notice, the taxable person (called an objector) may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment or reassessment, as the case may be. (2) A notice of objection made under subsection (1) must — ( a ) state precisely the grounds of objections to the assessment or reassessment made under section 9(1) or (2)( a ); and ( b ) be made no later than 14 days after the liability notice containing that assessment or reassessment was given by the Commissioner. (3) Upon receiving a notice of objection made under subsection (1), the Commissioner must examine the notice of objection and may — ( a ) confirm the liability notice in question and the assessment or reassessment (as the case may be) objected to; ( b ) revise the assessment or reassessment (as the case may be) and give the objector another liability notice in replacement; or ( c ) cancel the liability notice in question. (4) An objector who is aggrieved by the Commissioner’s decision under subsection (3) may, within 30 days after being notified of that decision, appeal against the decision to the Minister. (5) After considering an appeal under subsection (4), the Minister may — ( a ) reject the appeal and confirm the Commissioner’s decision under subsection (3); or ( b ) allow the appeal and refer the matter back to the Commissioner to reconsider the case. (6) The Minister’s decision on an appeal is final. (7) Every objector must be notified of the Minister’s decision under subsection (5). (8) An appeal against the Commissioner’s decision under subsection (3) does not affect the operation of the liability notice concerned or prevent the taking of action to implement the Commissioner’s decision concerned, and unless otherwise directed by the Minister under this section, the Commissioner’s decision must be complied with until the determination of the appeal.


document_id: gda-2022
provision_ref: s11
chapter: PART 2 - GAMBLING DUTIES
section: 11
title: Payment of gambling duty short levied, etc.
content:
11. —(1) Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause without involving any fraud or wilful default, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Commissioner on a valid demand being made and given to that person, within 15 days after receiving that valid demand. (2) A demand is valid under subsection (1) if it satisfies the following: ( a ) it is in writing; ( b ) it is made by or on behalf of the Commissioner; ( c ) it is made within 5 years after the date of payment of the gambling duty stated in the demand as having been short levied or erroneously refunded; ( d ) it specifies — (i) the amount of the short levy or erroneous refund that the Commissioner requires to be paid or repaid; or (ii) the circumstances in relation to which the Commissioner has reason to believe the short levy or erroneous refund arose. (3) Subsection (2)( c ) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the amount short levied, or who claimed for or to be entitled to the refund erroneously made, as the case may be. (4) Where the short levy or erroneous refund does not exceed $200 or such other lower amount as may be prescribed in any one case, the Commissioner may waive the recovery of the short levy or erroneous refund. (5) To avoid doubt, this section does not limit any other remedy for the recovery of the amount of the short levy or erroneous refund.


document_id: gda-2022
provision_ref: s12
chapter: PART 2 - GAMBLING DUTIES
section: 12
title: Remission
content:
12. —(1) Where it is shown to the satisfaction of the Minister that payment of any gambling duty payable or to become payable by a particular taxable person is not compatible with the purposes of this Act having regard to the peculiar facts of the case, the Minister may remit the payment of the gambling duty, either wholly or in part. (2) The Minister may delegate the exercise of all or any of his or her powers under subsection (1) to the Commissioner or a public officer, and any reference in subsection (1) to the Minister includes a reference to the Commissioner or that public officer, as the case may be. (3) Any delegation under subsection (2) may be general or in a particular case and may be subject to such conditions or limitations as set out in this Act or as the Minister may specify. (4) This section also applies to any penalty tax payable under this Act.


document_id: gda-2022
provision_ref: s13
chapter: PART 3 - DEFAULT AND RECOVERY
section: 13
title: Penalty tax in case of default
content:
13. If any gambling duty is not paid before the end of the time prescribed by section 8 or 11, the taxable person concerned is liable to pay to the Commissioner a penalty tax on the amount of gambling duty unpaid, calculated in accordance with section 14.


document_id: gda-2022
provision_ref: s14
chapter: PART 3 - DEFAULT AND RECOVERY
section: 14
title: Amount of penalty tax
content:
14. —(1) Subject to subsection (2), the amount of penalty tax payable in relation to any gambling duty not paid after the time prescribed by section 8 or 11 for payment of the gambling duty ends, is — ( a ) 5% of the amount of the gambling duty not paid; and ( b ) if the gambling duty or any part of it remains unpaid one month after the time prescribed by section 8 or 11 for payment of the gambling duty — (i) a further 5% of the amount of the gambling duty not paid; and (ii) a further 5% of the amount of the gambling duty or any part of it not paid for every complete month thereafter that the gambling duty or any part of it remains unpaid. (2) However, the total additional penalty tax must not exceed 50% of the amount of gambling duty outstanding.


document_id: gda-2022
provision_ref: s15
chapter: PART 3 - DEFAULT AND RECOVERY
section: 15
title: Recovery of penalty tax
content:
15. Any penalty tax imposed under this Division is recoverable as if the penalty tax were gambling duty due and payable under this Act. Division 2 &#x2014; Recovery


document_id: gda-2022
provision_ref: s16
chapter: PART 3 - DEFAULT AND RECOVERY
section: 16
title: Recovery of gambling duty
content:
16. Any gambling duty is deemed, when it becomes due and payable at the expiry of the time so prescribed or allowed under section 8 or 11, to be a debt due to the Government, and must be collected and received by the Commissioner in accordance with this Act.


document_id: gda-2022
provision_ref: s17
chapter: PART 3 - DEFAULT AND RECOVERY
section: 17
title: Action to recover may be taken at any time
content:
17. —(1) Any action or remedy for recovery of gambling duty and any penalty tax may be taken at any time, any written law to the contrary notwithstanding. (2) Any gambling duty that is due and payable but unpaid may be sued for in the same way as for any tax, interest and any penalty imposed under the Income Tax Act 1947, and section 89(1), (2), (3) and (4) of the Income Tax Act 1947 applies with the necessary modifications, including as follows: ( a ) a reference in those provisions to the Comptroller is to the Commissioner; ( b ) a reference in those provisions to any tax due under the Income Tax Act 1947 is to any gambling duty that is due and payable under this Act.


document_id: gda-2022
provision_ref: s18
chapter: PART 3 - DEFAULT AND RECOVERY
section: 18
title: Priority of case in insolvency
content:
18. —(1) The amount of any gambling duty or penalty tax — ( a ) due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at the date of his or her death; and ( b ) having become due within 12 months before that date of the bankruptcy order or his or her death, is, by this subsection, included among the debts which, under section 352 of the Insolvency, Restructuring and Dissolution Act 2018, are to be paid in priority to all other debts in the distribution of property of the bankrupt or individual dying insolvent. (2) The amount of any gambling duty or penalty tax — ( a ) due from a company at the date of the winding up order; and ( b ) having become due within 12 months before the date of commencement of the winding up, is, by this subsection, included among the taxes which, under section 203 of the Insolvency, Restructuring and Dissolution Act 2018, are to be paid in priority to all other unsecured debts in a winding up of the company.


document_id: gda-2022
provision_ref: s19
chapter: PART 3 - DEFAULT AND RECOVERY
section: 19
title: Overpayment
content:
19. —(1) Subject to subsection (2), where a taxable person is liable to pay any gambling duty and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is entitled to have the amount overpaid refunded and the Commissioner must, as soon as practicable, repay the overpayment. (2) However, a refund under this section must be claimed in writing and made to the Commissioner within 5 years starting the date of the overpayment.


document_id: gda-2022
provision_ref: s20
chapter: PART 3 - DEFAULT AND RECOVERY
section: 20
title: Power to appoint agent for recovery of gambling duty
content:
20. —(1) If the Commissioner thinks it is necessary, the Commissioner may, by written notice, declare any person to be the agent of a taxable person in respect of any taxable gambling undertaking. (2) The person declared to be the agent under subsection (1) of a taxable person is to be treated as the agent of the taxable person for the purposes of this Act and may be required to pay any gambling duty or penalty tax payable by the taxable person, from any moneys which — ( a ) at the date the person receives the notice in subsection (1); or ( b ) at any time during the period of 90 days after the person receives the notice in subsection (1), may be held by the person for, or due by the person to, that taxable person. (3) In default of payment under subsection (2), the gambling duty or penalty tax outstanding is to be recoverable from the person declared to be the agent under subsection (1). (4) For the purposes of this section, the Commissioner may require any person to give the Commissioner any information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person. (5) Where any person declared under subsection (1) by the Commissioner to be the agent of a taxable person is aggrieved by the declaration, the person (called in this section the objector) may object to the declaration by giving a written objection to the Commissioner within — ( a ) 14 days after receiving the notice in subsection (1) containing the declaration; or ( b ) such longer time as the Commissioner may allow in any particular case. (6) The Commissioner must examine every written objection under subsection (5) and may cancel, vary or confirm the declaration objected to. (7) Where the objector is aggrieved by the Commissioner’s decision upon the objector’s written objection, the objector — ( a ) may appeal against that decision to the Minister whose decision is final; and ( b ) if appealing, must retain an amount of the moneys mentioned in subsection (2) to pay over any tax due, until such time as the Minister informs the objector of the Minister’s decision on the appeal. (8) Where an agent of a taxable person makes any payment of moneys to the Commissioner under this section — ( a ) the agent is deemed to have been acting under the authority of the taxable person by whom the duty is payable (called in this section the defaulting taxpayer); ( b ) the agent is indemnified in respect of the payment to the Commissioner; ( c ) the amount of gambling duty or penalty tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Commissioner; and ( d ) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer. (9) Where — ( a ) an amount of gambling duty or penalty tax is due from any person under this Act otherwise than as an agent under this section; ( b ) except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph ( c ), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and ( c ) before payment of the amount referred to in paragraph ( b ) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer, then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph ( b ) by the amount of the whole or any part of the gambling duty or penalty tax mentioned in paragraph ( a ), and if the public officer makes such a reduction — ( d ) the amount of the gambling duty or penalty tax mentioned in paragraph ( a ) is reduced by the amount of the reduction; and ( e ) the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph ( b ) to the defaulting taxpayer.


document_id: gda-2022
provision_ref: s21
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 21
title: Application and interpretation of this Part
content:
21. —(1) This Part applies to an authorised betting operator, authorised lottery promoter, a person mentioned in section 7(3) or an authorised person who, for all or part of a month, is a taxable person liable for any gambling duty under this Act. (2) In this Part — “document” includes — ( a ) any return, account, statement or record required by section 22, 23 or 24 to be lodged, kept or retained; and ( b ) any computer program or computer software; “enforcement purpose” means any of the following: ( a ) to determine compliance with this Act and the Regulations, including whether an offence under this Act or the Regulations has been committed; ( b ) to determine whether any document or information provided to the Commissioner or an enforcement official or the IRAS under a provision of this Act or the Regulations is correct. (3) Where — ( a ) by or under any provision of this Part or any Regulations for the purposes of this Part, an act or a thing is required or directed to be done within a particular period or before a particular time; ( b ) failure to do the act or thing within the period or before the time referred to in paragraph ( a ) constitutes an offence; and ( c ) that act or thing is not done within the period or before the time referred to in paragraph ( a ), the obligation to do that act or thing continues, even though that period has expired or that time has passed, until that act or thing is done. (4) The Commissioner may, upon an application by or on behalf of a person, grant an extension of time within which the person is required by this Part or any Regulations made for the purposes of this Part — ( a ) to lodge a return, an account or a statement; ( b ) to provide any other record or other document; or ( c ) to do or to not to do any thing, whether for the same or less than the period of extension applied for, upon being satisfied that there are good reasons to do so.


document_id: gda-2022
provision_ref: s22
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 22
title: Returns
content:
22. —(1) A taxable person must, in respect of — ( a ) every keeping by the taxable person of gaming machines in any non‑casino premises during the whole or part of any period prescribed (called in this Part a gaming machine accounting period); or ( b ) every other taxable gambling undertaking conducted, promoted or carried on by the taxable person, particularly or during the whole or part of any period prescribed (called in this Part a tax accounting period), lodge with the Commissioner within the prescribed period after the end of the gaming machine accounting period or tax accounting period (as the case may be) or not later than at the end of any period of extension allowed under section 21(4) — ( c ) a return containing such entries and a declaration as are prescribed, in and in accordance with the Regulations, about the taxable gaming revenue from the taxable gambling undertaking and the gambling duties payable on it; and ( d ) the accounts and statements required by section 24 duly audited by a public accountant and which the Commissioner considers necessary for the assessment of gambling duty payable. (2) In addition, a taxable person must, within 6 months after the close of each financial year of the taxable person, or not later than at the end of any period of extension allowed under section 21(4), prepare and submit to the Commissioner accounts and annual financial statements required by section 24 (duly audited by a public accountant) and which the Commissioner considers necessary for the assessment of gambling duty payable, relating to — ( a ) the taxable gaming revenue from whichever of the following that is applicable to the taxable person: (i) every keeping of gaming machines in non‑casino premises during the whole or part of the financial year by the taxable person; (ii) every other taxable gambling undertaking conducted, promoted or carried on by the taxable person during the whole or part of the financial year; and ( b ) all gambling duties payable on the taxable gaming revenue.


document_id: gda-2022
provision_ref: s23
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 23
title: Additional returns
content:
23. —(1) The Commissioner may, by written notice given to a taxable person, require the taxable person to lodge, within the period stated in the notice, a return or a further or fuller return accompanied by such accounts and statements as the Commissioner may specify in that notice. (2) The taxable person must, within the period stated in the notice given under subsection (1), lodge the return or the further or fuller return and such accounts and statements as are required under the notice.


document_id: gda-2022
provision_ref: s24
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 24
title: Accounts, statements and records in respect of returns
content:
24. —(1) A taxable person must do all of the following: ( a ) keep such accounts and statements as are prescribed in and in accordance with the Regulations, about — (i) the taxable gambling undertaking conducted, promoted or carried on by the taxable person during a gaming machine accounting period or tax accounting period, as the case may be; and (ii) the taxable gaming revenue from the undertaking; ( b ) retain the accounts and statements prepared in accordance with paragraph ( a ) for 5 years after the end of the gaming machine accounting period or tax accounting period to which they relate; ( c ) keep and retain records, where the records are relevant to the preparation or ensuring the accuracy of the accounts and statements and the returns of the taxable person referred to in paragraph ( a ) and section 22, for a prescribed retention period and in the prescribed manner. (2) A taxable person must not prepare any accounts or statements required by subsection (1) in such a way that they do not correctly record and explain the matters or things to which they relate.


document_id: gda-2022
provision_ref: s25
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 25
title: Powers of entry, etc., at premises
content:
25. —(1) The Commissioner or an enforcement official may enter at any reasonable time any premises which the Commissioner or enforcement official reasonably believes to be or may be — ( a ) owned or occupied by a taxable person in connection with a taxable gambling undertaking conducted, promoted or carried on by the taxable person; or ( b ) where a taxable gambling undertaking is being or has been conducted, promoted or carried on, and do all or any of the activities mentioned in subsection (2) for an enforcement purpose. (2) The Commissioner or an enforcement official may, after entering any premises mentioned in subsection (1), do all or any of the following: ( a ) examine any thing or observe any activity conducted in or on the premises; ( b ) make a still or moving image or recording of any thing in or on the premises; ( c ) inspect any document on the premises and take extracts from, or make copies of, any such document; ( d ) take into or onto the premises such equipment and materials as the Commissioner or enforcement official requires for the purpose of exercising his or her powers in relation to the premises; ( e ) operate electronic equipment in or on the premises; ( f ) search or cause to be searched any individual or any thing found in or on the premises for, and seize, any document or thing which the Commissioner or enforcement official believes on reasonable grounds — (i) is evidential material relevant to, or is intended to be used for the purpose of committing, an offence under this Act or the Regulations; and (ii) it is necessary to secure the document or thing in order to prevent it from being concealed, lost or destroyed; ( g ) require any individual found in the premises to answer any question (to the best of that individual’s knowledge, information and belief), and to provide any document or information, about any taxable gambling undertaking, taxable gaming revenue or any other matter relevant to an enforcement purpose. (3) The power under subsection (2)( e ) to operate electronic equipment in or on any premises includes the power — ( a ) to use a disk, tape or other storage device that is in or on the premises and can be used with the equipment or in association with the equipment; ( b ) to operate electronic equipment in or on the premises to put the relevant data in documentary form and remove the documents so produced from the premises; and ( c ) to operate electronic equipment in or on the premises to transfer the relevant data to a disk, tape or other storage device that — (i) is brought to the premises for the exercise of the power; or (ii) is in or on the premises and the use of which for that purpose has been agreed in writing by the occupier of the premises, and to remove the disk, tape or other storage device from the premises. (4) The power under subsection (2)( f ) to seize any thing under warrant includes the power to seize any thing which is similarly so found that is not evidential material of the kind specified in the warrant if — ( a ) in the course of searching for the kind of evidential material specified in the warrant, the police officer or enforcement official finds the thing; and ( b ) the thing is evidential material for another offence under this Act or the Regulations. (5) Section 65K of the Income Tax Act 1947 applies, with the necessary modifications, to any document or thing provided or seized under this section as if the document or thing were provided or seized under section 65A or 65B of that Act. (6) The Commissioner or an enforcement official may be assisted by other individuals in exercising enforcement powers under this section or section 26 if that assistance is necessary and reasonable.


document_id: gda-2022
provision_ref: s26
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 26
title: Power to obtain information
content:
26. —(1) The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and manner as may be specified in the notice, any document or information which — ( a ) relates to any taxable gambling undertaking, taxable gaming revenue or any other matter which the Commissioner or enforcement official considers necessary for an enforcement purpose; and ( b ) is — (i) within the knowledge of that person; or (ii) in the custody or under the control of that person. (2) Without limiting subsection (1), the Commissioner or an enforcement official may require — ( a ) any individual who is or was an officer, employee or agent of a taxable person; or ( b ) any other individual in Singapore whom the Commissioner or enforcement official (as the case may be) has reason to believe to be acquainted with any facts or circumstances relevant to an enforcement purpose, to attend before the Commissioner or enforcement official to answer any question (to the best of that individual’s knowledge, information and belief) and to provide any document or information. (3) The power under subsection (1) or (2) or section 25(2)( g ) to require a person or an individual to provide any document or information includes the power — ( a ) to require that person, or any individual who is or was an officer or agent or a representative of the person, to provide an explanation of the document or information; ( b ) if the document or information is not provided, to require that person or individual to state, to the best of the knowledge and belief of that person or individual (as the case may be), where it is; ( c ) if the document or information is recorded otherwise than in legible form, to require the document or information to be made available to the Commissioner or an enforcement official in legible form; and ( d ) if the document or information is stored in a computer or other electronic device, and the person or individual is reasonably suspected to have knowledge of or access to any username, password or other authentication information required to gain access to the document or information, to require the person or individual to provide assistance (not limited to providing any username, password or other authentication information) to gain access to the computer or electronic device and the document or information therein. (4) The power under subsection (2) or section 25(2)( g ) to require an individual to answer a question includes the power to require the individual to answer the question immediately or at such place and time specified in writing. (5) Any statement made by any individual in answer to a question under subsection (4) must — ( a ) be reduced to writing; ( b ) be read over to the individual; ( c ) if the individual does not understand English, be interpreted in a language that the individual understands; and ( d ) after correction (if necessary) be signed by that individual. (6) The IRAS or Commissioner or an enforcement official is entitled without payment to keep any document or information, or any copy or extract thereof, provided to the Commissioner or an enforcement official under subsection (1).


document_id: gda-2022
provision_ref: s27
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 27
title: Late returns and non‑compliant record keeping, etc.
content:
27. —(1) A taxable person — ( a ) who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 23; and ( b ) who intentionally or negligently fails to lodge the return, accounts or statements with the Commissioner within the time delimited by section 22 or under section 23 or as extended under section 21(4), shall be guilty of an offence. (2) A taxable person — ( a ) who is subject to any requirement under section 24 to keep or retain any accounts, statements or records; and ( b ) who intentionally or negligently contravenes the requirement to keep or retain the accounts, statements or records, shall be guilty of an offence. (3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $5,000.


document_id: gda-2022
provision_ref: s28
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 28
title: Misleading, etc., returns by taxable persons
content:
28. —(1) A taxable person — ( a ) who is required to lodge a return with the Commissioner under section 22 or 23; and ( b ) who — (i) makes any entry in the return which the taxable person knows to be false in a material particular, or recklessly makes such a statement; or (ii) intentionally or negligently omits any matter or thing in the return without which the return is misleading in a material particular, shall be guilty of an offence. (2) A taxable person — ( a ) who is subject to any requirement under section 24 to keep or retain any accounts, statements or records; and ( b ) who, when keeping or retaining any of the accounts, statements or records — (i) intentionally alters, suppresses or destroys any information in the accounts, statements or records which the person is so required to keep or retain; (ii) makes any entry in any of the accounts, statements or records which the taxable person knows to be false in a material particular, or recklessly makes such an entry; or (iii) intentionally or negligently omits any matter or thing in any of the accounts, statements or records without which the account, statement or record is misleading in a material particular, shall be guilty of an offence. (3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a special fine referred to in subsection (4), and — ( a ) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both; or ( b ) where the person is not an individual — to a fine not exceeding $10,000. (4) For the purposes of subsection (3), the special fine is an amount that is equal to 2 times the amount of the gambling duty which has been underpaid in consequence of the offence under subsection (1) or (2), or which would have been so underpaid if the offence had not been detected.


document_id: gda-2022
provision_ref: s29
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 29
title: Refusing to give or giving false information
content:
29. —(1) If — ( a ) a person provides a document or information (whether orally or in writing) to the Commissioner or an enforcement official which the person has been required under section 26(1) or (2) to provide; ( b ) the document or information is false or misleading in a material particular, or the document or information omits any matter or thing without which the document or information (as the case may be) is misleading in a material particular; and ( c ) the person knows or ought reasonably to know that, or is reckless as to whether, the document or information is false or misleading in a material particular, the person shall be guilty of an offence and shall be liable on conviction — ( d ) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or ( e ) where the person is not an individual — to a fine not exceeding $10,000. (2) In any proceedings for an offence under subsection (1), it is a defence for the accused to prove, on a balance of probabilities, that — ( a ) the person does not possess the document or information required; and ( b ) the person has taken all reasonable steps available to the person to obtain the document or information required and has been unable to obtain it. (3) Subject to subsection (1), a person who intentionally alters, suppresses or destroys any document or information which the person has been required under section 26(1) or (2) to provide shall be guilty of an offence and shall be liable on conviction — ( a ) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or ( b ) where the person is not an individual — to a fine not exceeding $10,000. (4) A person who, without reasonable excuse, fails to do anything required of the person under section 26(1) shall be guilty of an offence and shall be liable on conviction — ( a ) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or ( b ) where the person is not an individual — to a fine not exceeding $10,000.


document_id: gda-2022
provision_ref: s30
chapter: PART 4 - RETURNS, RECORD KEEPING AND
section: 30
title: Evasion
content:
30. —(1) Any person who wilfully with intent to evade or to assist any other person to evade payment of any gambling duty or penalty tax — ( a ) makes any false statement, declaration or entry in any return required to be made under this Act or the Regulations; ( b ) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with this Act or the Regulations; or ( c ) makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance, shall be guilty of an offence and shall be liable on conviction to a special fine referred to in subsection (2), and — ( d ) where the person is an individual — to a fine not exceeding $12,500 or to imprisonment for a term not exceeding 5 years or to both; or ( e ) where the person is not an individual — to a fine not exceeding $25,000. (2) For the purposes of subsection (1), the special fine is an amount that is equal to 4 times the amount of the gambling duty which has been underpaid in consequence of the offence under subsection (1), or which would have been so underpaid if the offence had not been detected. (3) Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or the Regulations by or on behalf of any person or any book of accounts or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade the gambling duty.


document_id: gda-2022
provision_ref: s32
chapter: PART 5 - ADMINISTRATION
section: 32
title: Commissioner of Gambling Duties, etc.
content:
32. —(1) The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of this Act and the Regulations, subject to the general or special directions of the IRAS. (2) In addition, the Minister may appoint from among officers of the IRAS any number of Deputy Commissioners of Gambling Duties and Assistant Commissioners of Gambling Duties that the Minister thinks fit to assist the Commissioner of Gambling Duties. (3) A Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties have all the powers and may perform all the duties of the Commissioner of Gambling Duties. (4) Any reference in this Act or the Regulations to the Commissioner of Gambling Duties includes a reference to a Deputy Commissioner of Gambling Duties or an Assistant Commissioner of Gambling Duties, unless the context otherwise requires. (5) An appointment made by the Minister under this section may be revoked by the Minister at any time.


document_id: gda-2022
provision_ref: s33
chapter: PART 5 - ADMINISTRATION
section: 33
title: Enforcement officials
content:
33. —(1) The IRAS may, in relation to any provision of this Act or the Regulations, appoint — ( a ) any of its employees; ( b ) any public officer; or ( c ) any employee of a body established by or under any public Act to perform a public function, but not a Town Council established under section 4 of the Town Councils Act 1988, to be an enforcement official for the purposes of that provision, either generally or for any particular case. (2) The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by any provision of this Act or the Regulations, to any enforcement official, subject to any conditions or limitations that the IRAS may specify; and any reference in that provision of this Act or the Regulations to the Commissioner includes a reference to such an enforcement official. (3) However, nothing in subsection (2) authorises delegating the power of delegation conferred by that subsection.


document_id: gda-2022
provision_ref: s34
chapter: PART 5 - ADMINISTRATION
section: 34
title: Offences for obstruction, etc.
content:
34. A person who knowingly obstructs or prevents, or attempts to obstruct or prevent the Commissioner or an enforcement official in the discharge of his or her powers or duties under this Act or the Regulations shall be guilty of an offence and shall be liable on conviction — ( a ) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or ( b ) where the person is not an individual — to a fine not exceeding $10,000.


document_id: gda-2022
provision_ref: s35
chapter: PART 5 - ADMINISTRATION
section: 35
title: Protection from personal liability
content:
35. No liability shall lie personally against the Commissioner or enforcement official or any other person acting under the direction of the Commissioner or an enforcement official for doing, or omitting to do any act, in — ( a ) the exercise or purported exercise of any power under this Act or the Regulations; or ( b ) the performance or purported performance of any function under this Act or the Regulations, if the act is done or omitted to be done with reasonable care and in good faith.


document_id: gda-2022
provision_ref: s36
chapter: PART 5 - ADMINISTRATION
section: 36
title: Service of documents
content:
36. —(1) A document that is permitted or required by this Act or the Regulations to be given to or served on a person may be given or served as described in this section. (2) A document permitted or required by this Act or the Regulations to be given to or served on an individual may be given or served — ( a ) by giving it to the individual personally; ( b ) by sending it by post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; ( c ) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; ( d ) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; ( e ) by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual; or ( f ) by sending it by email to the individual’s last email address. (3) A document permitted or required by this Act or the Regulations to be given to or served on a partnership (other than a limited liability partnership) may be given or served — ( a ) by giving it to any partner, secretary or other similar officer of the partnership; ( b ) by leaving it at, or by sending it by post to, the partnership’s business address; ( c ) by sending it by fax to the fax number used at the partnership’s business address; or ( d ) by sending it by email to the partnership’s last email address. (4) A document permitted or required by this Act or the Regulations to be given to or served on a body corporate (including a limited liability partnership) or an unincorporated association may be given or served — ( a ) by giving it to the secretary or other similar officer of the body corporate or unincorporated association, or the limited liability partnership’s manager; ( b ) by leaving it at, or by sending it by post to, the registered office or principal office in Singapore of the body corporate or unincorporated association; ( c ) by sending it by fax to the fax number used at the registered office or principal office in Singapore of the body corporate or unincorporated association; or ( d ) by sending it by email to the last email address of the body corporate or unincorporated association. (5) In addition, a document (other than a summons) permitted or required by this Act or the Regulations to be given to or served on an individual, a partnership, a body corporate or an unincorporated association may be given or served — ( a ) by giving an electronic notice to the individual, partnership, body corporate or unincorporated association (called in this section an addressee) by the addressee’s chosen means of notification, stating that the document is available and how the addressee may use the addressee’s chosen means of access to access the document’s contents; or ( b ) by any other method authorised by this Act or the Regulations for the service of documents of that kind if the addressee consents (expressly or impliedly) to service of a document of that kind in that way. (6) The giving or serving of a document takes effect — ( a ) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; ( b ) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person to whom it is sent; and ( c ) if the document is sent by post, 2 days after the day the document was posted (even if it is returned undelivered). (7) However, the giving or serving of any document under this Act or the Regulations on a person by email or by an electronic notice at the person’s chosen means of notification, may be effected only with the person’s prior consent (express or implied) to service in that way. (8) This section does not apply to documents to be served in proceedings in court. (9) In this section — “business address” means — ( a ) in the case of an individual, the individual’s usual or last known place of business in Singapore; or ( b ) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “chosen means of access”, for an addressee to or on whom is or is to be given or served a document permitted or required by this Act or the Regulations, means an electronic means the addressee agrees with the person giving or serving the document as the means by which the addressee may access that document’s contents; “chosen means of notification”, for an addressee to or on whom is or is to be given or served a document permitted or required by this Act or the Regulations, means an electronic means that the addressee nominates to the person giving or serving the document as the means by which the addressee may be notified that such a document has been given to or served on the addressee; “document” includes a notice or an order permitted or required by this Act or the Regulations to be given; “last email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act or the Regulations; “residential address” means an individual’s usual or last known place of residence in Singapore.


document_id: gda-2022
provision_ref: s37
chapter: PART 5 - ADMINISTRATION
section: 37
title: Composition of offences
content:
37. —(1) The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following: ( a ) one half of the amount of the maximum fine that is prescribed for the offence; ( b ) $5,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence. (3) All sums collected under this section must be paid into the Consolidated Fund.


document_id: gda-2022
provision_ref: s38
chapter: PART 5 - ADMINISTRATION
section: 38
title: Offences by corporations
content:
38. —(1) Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act or the Regulations, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) any written law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act or the Regulations, and applies whether or not the corporation is convicted of the offence. (6) In this section — “corporation” includes a limited liability partnership; “reasonable steps”, in relation to the commission of an offence, includes, but is not limited to, such action (if any) of the following kinds as is reasonable in all the circumstances: ( a ) action towards — (i) assessing the corporation’s compliance with the provision creating the offence; and (ii) ensuring that the corporation arranged regular professional assessments of its compliance with the provision; ( b ) action towards ensuring that the corporation’s employees, agents and contractors are provided with information, training, instruction and supervision appropriate to them to enable them to comply with the provision creating the offence so far as the provision is relevant to them; ( c ) action towards ensuring that — (i) the equipment and other resources; and (ii) the structures, work systems and other processes, relevant to compliance with the provision creating the offence are appropriate in all the circumstances; ( d ) action towards creating and maintaining a corporate culture that does not direct, encourage, tolerate or lead to non‑compliance with the provision creating the offence; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose.


document_id: gda-2022
provision_ref: s39
chapter: PART 5 - ADMINISTRATION
section: 39
title: Offences by unincorporated associations or partnerships
content:
39. —(1) Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act or the Regulations, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership (as the case may be), and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) any written law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act or the Regulations, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section, “reasonable steps” and “state of mind” have the meanings given by section 38.


document_id: gda-2022
provision_ref: s40
chapter: PART 5 - ADMINISTRATION
section: 40
title: Jurisdiction of courts
content:
40. Despite the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act or the Regulations and has power to impose the full punishment for any such offence.


document_id: gda-2022
provision_ref: s41
chapter: PART 5 - ADMINISTRATION
section: 41
title: Protection of informers
content:
41. —(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after the date of commencement of this section is obliged or permitted — ( a ) to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or ( b ) to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer. (2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. (3) If — ( a ) in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or ( b ) in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, the court may permit enquiry and require full disclosure concerning the informer.


document_id: gda-2022
provision_ref: s42
chapter: PART 6 - MISCELLANEOUS
section: 42
title: Consolidated Fund
content:
42. All gambling duties and penalty taxes collected and recovered by the Commissioner and the IRAS under this Act must be paid into the Consolidated Fund.


document_id: gda-2022
provision_ref: s43
chapter: PART 6 - MISCELLANEOUS
section: 43
title: Confidentiality
content:
43. —(1) Except as provided in subsection (2), section 6 of the Income Tax Act 1947 applies to every individual having any official duty or being employed in the administration of this Act in relation to all returns, accounts, statements, records, information, assessment and other documents relating to the gaming revenue or items of the gaming revenue of any taxable person which are required to be lodged or provided to the Commissioner or an enforcement official in accordance with this Act with the necessary modifications as that section applies to any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person. (2) Despite section 6(12) of the Income Tax Act 1947, the Commissioner or an enforcement official may — ( a ) provide to any officer of the Gambling Regulatory Authority of Singapore (or GRAS); and ( b ) upon the request of the GRAS, permit any officer of the GRAS to have access (including taking copies of) to, any information obtained by the Commissioner or enforcement official in the performance of the Commissioner’s or enforcement official’s duties under this Act — ( c ) where the information is required by the officer of the GRAS in the performance of the officer’s duties in administering or facilitating the administration of any written law that is a function of the GRAS; and ( d ) to the extent that the Commissioner is satisfied that the information or access is necessary for the performance of those duties of that officer. (3) In this section — “Gambling Regulatory Authority of Singapore” or “GRAS” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed under section 3 of the Gambling Regulatory Authority of Singapore Act 2022; “officer of the Gambling Regulatory Authority of Singapore” means — ( a ) an employee of the GRAS; or ( b ) a public officer performing duties in the GRAS under a secondment arrangement making available temporarily to the GRAS the services of public officers. [Act 14 of 2022 wef 29/07/2022]


document_id: gda-2022
provision_ref: s44
chapter: PART 6 - MISCELLANEOUS
section: 44
title: General exemption
content:
44. —(1) The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose. (2) Every order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: gda-2022
provision_ref: s45
chapter: PART 6 - MISCELLANEOUS
section: 45
title: Regulations
content:
45. —(1) The Minister may make regulations prescribing matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving effect to this Act. (2) In particular, the Minister may make regulations to provide for any of the following: ( a ) the offences under this Act that may be compounded; ( b ) that any contravention of any provision of the Regulations is an offence and that the penalty for which on conviction may be a fine not exceeding $10,000 or imprisonment for a term not exceeding 12 months or both; ( c ) such saving, transitional, and other consequential, incidental and supplemental provisions as are necessary or expedient for regulations made under this section. (3) All Regulations must be presented to Parliament as soon as possible after publication in the Gazette .


document_id: gda-2022
provision_ref: s46
chapter: PART 7 - AMENDMENTS TO OTHER ACTS
section: 46
title: Related amendments to Casino Control Act
content:
46. —(1) Section 41(1) of the Casino Control Act is amended by deleting the words “of 10 years commencing from the date on which a second site for a casino is designated by an order made under section 2(2)” and substituting the words “ending on (and including) 31 December 2030”. (2) Section 42(1) of the Casino Control Act is amended by deleting the words “of 10 years commencing from the date on which a second site for a casino is designated by an order made under section 2(2)” and substituting the words “mentioned in section 41(1)”. (3) Section 143(1) of the Casino Control Act is amended by deleting paragraph ( b ) and substituting the following paragraph: “ ( b ) retained, for the period prescribed for that record or type of record, or a shorter period that the Authority may allow for any particular record or case; and ”. (4) Section 146 of the Casino Control Act is amended — ( a ) by deleting “5%” in subsection (2)( a ) and substituting “12%”; ( b ) by deleting “15%” in subsection (2)( b ) and substituting “22%”; ( c ) by deleting subsection (3) and substituting the following subsections: “ (3) Despite subsection (2), the following rates of casino tax apply to a casino operator for any period during the moratorium period if the casino operator satisfactorily meets the targets relevant to the development of the facilities and services of the casino operator’s integrated resort as are specified, at the start of the moratorium period, for that casino operator by the Minister charged with the responsibility for tourism development and promotion: ( a ) with respect to the monthly gross gaming revenue from premium players — (i) 8% of the gross gaming revenue from premium players, for the first $2.4 billion of the gross gaming revenue in a year; and (ii) 12% of the gross gaming revenue from premium players, for the gross gaming revenue in excess of $2.4 billion in the year; ( b ) with respect to the monthly gross gaming revenue from any other players — (i) 18% of the gross gaming revenue from any other players, for the first $3.1 billion of the gross gaming revenue in a year; and (ii) 22% of the gross gaming revenue from any other players, for the gross gaming revenue in excess of $3.1 billion in the year. (3A) Despite subsection (3), the Comptroller may make an assessment or additional assessment in the prescribed manner, at the rates of tax specified in subsection (2), upon a casino operator for any gross gaming revenue during any period during the moratorium period where it appears to the Comptroller that the amount of gross gaming revenue ought not to have been charged with casino tax at the rates of tax specified in subsection (3) because the Minister charged with the responsibility for tourism development and promotion has determined that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator. (3B) If subsection (3A) applies, the Comptroller must also add to any assessment or additional assessment of casino tax interest, at the prescribed rate, on the amount of casino tax that ought not to have been exempted. (3C) However, the Comptroller must not make any assessment or additional assessment under subsection (3A) or exercise any power under subsection (3B) more than 12 months after any determination that the casino operator does not, or failed to, satisfactorily meet any of the targets relevant to the development of the facilities and services of the casino operator’s integrated resort that are specified under subsection (3) for that casino operator. (3D) A reference in sections 146C, 146D and 146E to an assessment under section 146B includes a reference to an assessment or additional assessment made under subsection (3A). ”; and ( d ) by inserting, immediately after the definition of “Minister” in subsection (6), the following definition: “ “moratorium period” means a period of 10 years starting 1 March 2022; ”. (5) Section 150A of the Casino Control Act is amended by inserting, immediately after subsection (8), the following subsection: “ (9) Where — ( a ) an amount of casino tax is due from any person under this Act otherwise than as an agent under this section; ( b ) except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph ( c ), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and ( c ) before payment of the amount referred to in paragraph ( b ) is made to the defaulting taxpayer, the Commissioner gives notice to any public officer (including an employee appointed under section 9 of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer, then the public officer must and is entitled to, despite any other written law, contract or scheme, reduce the amount mentioned in paragraph ( b ) by the amount of the whole or any part of the casino tax mentioned in paragraph ( a ), and if the public officer makes such a reduction — ( d ) the amount of the casino tax mentioned in paragraph ( a ) is reduced by the amount of the reduction; and ( e ) the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph ( b ) to the defaulting taxpayer. ”.


document_id: gda-2022
provision_ref: s47
chapter: PART 7 - AMENDMENTS TO OTHER ACTS
section: 47
title: Consequential amendments to Goods and Services Tax Act
content:
47. —(1) Section 35 of the Goods and Services Tax Act is amended — ( a ) by deleting the words “fruit machines” in subsection (1) and substituting the words “gaming machines”; and ( b ) by deleting the words “ “fruit machines” have the meanings given by the Private Lotteries Act 2011” in subsection (3) and substituting the words “ “gaming machines” have the meanings given by the Gambling Duties Act 2022”. (2) The Third Schedule to the Goods and Services Tax Act is amended by deleting the words “betting and sweepstake duties, cess, film hire duty, lotteries duty” in paragraph 12 and substituting the words “gambling duties, cess, film hire duty”.


document_id: gda-2022
provision_ref: s48
chapter: PART 7 - AMENDMENTS TO OTHER ACTS
section: 48
title: Consequential amendments to Inland Revenue Authority of Singapore Act
content:
48. —(1) Section 6(1) of the Inland Revenue Authority of Singapore Act is amended by deleting the words “betting and sweepstake duties, private lotteries duty” in paragraph ( a ) and substituting the words “gambling duties”. (2) The Inland Revenue Authority of Singapore Act is amended by inserting, immediately after section 28, the following section: “ Electronic service system 29. —(1) The Authority may establish a system providing for the electronic service — ( a ) by a person (or an electronic service agent on behalf of such a person) on the Authority or an officer of the Authority administering any relevant tax legislation; or ( b ) by the Authority, or an officer of the Authority administering any relevant tax legislation, on a person or an electronic service agent on behalf of such a person, of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation to be served or given. (2) Regulations may be made under section 31 regarding the administration and use of the system provided under this section, including — ( a ) the assignment of authentication codes and accounts to users of the service; ( b ) the circumstances under which authentication codes and accounts of users may be cancelled or suspended; ( c ) the registration of electronic service agents of account holders, including the qualifications to be registered as electronic service agents, and the cancellation and suspension of such registration; ( d ) the manner in which an electronic service agent may be authorised by a person to give or serve on behalf of that person through the electronic service an application, a return, notice or other document; ( e ) the inspection by the Authority (or any person authorised in writing by the Authority) of records and accounts kept by electronic service agents relating to the use of the system; ( f ) the procedure for the proper use of the system, including the procedure in circumstances where there is a breakdown of the system or an interruption in any electronic service using the system; ( g ) the procedure for the correcting of any return, estimate, statement, document or information that is electronically served using the system; and ( h ) the fees for — (i) the use of the system; (ii) the assignment of an authentication code or account to use the system, and the cancellation or suspension of such a code or an account on request; (iii) the registration of electronic service agents; and (iv) corrections mentioned in paragraph ( g ). (3) Where an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation is served electronically using the system provided under subsection (1), the following have effect despite any Act to the contrary: ( a ) the application, return, notice or document is deemed for the purposes of that legislation to be served on or given to the recipient at the time when the electronic record of the application, return, notice or document (as the case may be) enters the recipient’s account with the electronic service; ( b ) where the electronic service is done by an electronic service agent on behalf of any person (called in this section the principal) — (i) the application, return, notice or document is deemed to be served or given with the authority of that person; and (ii) the principal is to be treated to be cognizant of all matters in the application, return, notice or document, unless that principal has, before the electronic service is done, informed the Chief Executive in the prescribed manner that the principal has revoked the authority of the electronic service agent for the serving of the application, return, notice or document in question; ( c ) where the electronic service of an application, a return, notice or other document which is permitted or required by or under any relevant tax legislation, is done using the authentication code assigned to a person before that person applies to cancel the authentication code — (i) the application, return, notice or document is, for the purposes of that legislation, presumed to have been served or given by that person unless the person adduces evidence to the contrary; and (ii) if that person alleges that he or she did not serve or give the application, return, notice or document, the burden lies on the person to adduce evidence of that fact. (4) Despite any other Act, an electronic record of an application, a return, notice or document which is permitted or required by or under any relevant tax legislation that was electronically served using the system provided under subsection (1), or any copy or print‑out of that electronic record, is, in any proceedings under that legislation, admissible as evidence of the facts stated or contained therein if that electronic record, copy or print‑out — ( a ) is certified by the Chief Executive (or an officer of the Authority he or she designates) to contain all or any information filed, submitted or served through the electronic service in accordance with this section; or ( b ) is duly authenticated in the manner specified in subsection (6) or is otherwise authenticated in the manner provided in the Evidence Act 1893 for the authentication of computer output. (5) Where the electronic record of any document, or a copy or print‑out of that electronic record, is admissible under subsection (4), it must be presumed, until the contrary is proved, that the electronic record, copy or print‑out accurately reproduces the contents of that document. (6) For the purposes of this section, a certificate — ( a ) giving the particulars of — (i) any person whose authentication code was used to electronically serve the document using the system; or (ii) any person or device involved in the production or transmission of the electronic record of the document, or the copy or print‑out; ( b ) identifying the nature of the electronic record or a copy or print‑out; and ( c ) purporting to be signed by the Chief Executive or an officer of the Authority he or she designates at the relevant time, is sufficient evidence that the electronic record, copy or print‑out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue. (7) For the purposes of this section and any regulations made for the purposes of this section — “authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to, and use of, the system provided under subsection (1) by that person, and includes one assigned for such purposes in order to file, submit or retrieve a particular document only; “electronic record” has the meaning given by the Electronic Transactions Act 2010; “relevant tax legislation”, for any application, return, notice or other document permitted or required by or under such legislation, means — ( a ) this section and any regulations made under section 31 for the purposes of this section; or ( b ) any written law specified in the Third Schedule which provides for a method for the service of applications, returns, notices or documents of that kind if the recipient consents (expressly or impliedly) to service of an application, a return, notice or document of that kind in that way. ”. (3) Item 2 of the Third Schedule to the Inland Revenue Authority of Singapore Act is deleted and the following item substituted therefor: “ 2. Gambling Duties Act 2022. ”. (4) Item 6 of the Fourth Schedule to the Inland Revenue Authority of Singapore Act is deleted and the following item substituted therefor: “ 6. The Commissioner of Gambling Duties under the Gambling Duties Act 2022. ”.


document_id: gda-2022
provision_ref: s49
chapter: PART 7 - AMENDMENTS TO OTHER ACTS
section: 49
title: Consequential amendments to Private Lotteries Act
content:
49. —(1) Section 2 of the Private Lotteries Act is amended by deleting the definitions of “book”, “Chief Assessor”, “Commissioner”, “Commissioner of Stamp Duties”, “Comptroller of Goods and Services Tax”, “Comptroller of Income Tax”, “Comptroller of Property Tax” and “public accountant”. (2) Section 3 of the Private Lotteries Act is amended by deleting subsection (1). (3) Sections 5, 6, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 and 22 of the Private Lotteries Act are repealed. (4) Section 29 of the Private Lotteries Act is amended by deleting subsection (1). (5) Section 31(2) of the Private Lotteries Act is amended by deleting the definition of “Minister”. (6) Section 32 of the Private Lotteries Act is amended — ( a ) by deleting subsection (2); and ( b ) by deleting the words “subsections (1) and (2)” in subsection (3) and substituting the words “subsection (1)”.


document_id: gda-2022
provision_ref: s50
chapter: PART 7 - AMENDMENTS TO OTHER ACTS
section: 50
title: Consequential amendment to Singapore Totalisator Board Act
content:
50. Section 12(1) of the Singapore Totalisator Board Act is amended by deleting the words “duty charged under the Betting and Sweepstake Duties Act 1950” and substituting the words “gambling duty charged under the Gambling Duties Act 2022”.


document_id: gda-2022
provision_ref: s52
chapter: PART 7 - AMENDMENTS TO OTHER ACTS
section: 52
title: Saving and transitional provisions
content:
52. —(1) Section 46(3) does not apply with respect to any records made before the date of commencement of that section. (2) Despite section 49, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under section 12, 13, 14, 15, 16, 17, 18 or 19 of the Private Lotteries Act 2011 is, so far as it is not inconsistent with the provisions of this Act, to continue and be deemed to have been prepared, issued or made under the corresponding provisions of this Act or the Regulations. (3) Despite section 49, where — ( a ) an appeal has been made to the Minister under section 14(7) of the Private Lotteries Act 2011 before the date of commencement of section 49; and ( b ) the appeal has not been dealt with or disposed of immediately before that date, the appeal may be dealt with in accordance with the repealed section 14(7) as if this Act had not been enacted. (4) Any duties which are charged on a private lottery or in respect of any fruit machine under section 15 of the Private Lotteries Act 2011 and are due and payable immediately before the date of commencement of section 49(1) are deemed to be gambling duties charged under this Act. (5) Any penalty which is imposed under section 15(7) of the Private Lotteries Act 2011 on unpaid duty in respect of a private lottery or any fruit machine and is due and payable immediately before the date of commencement of section 49(1) is deemed to be a penalty tax imposed under this Act. (6) The individual who, immediately before the date of commencement of section 51, is — ( a ) the Commissioner of Betting Duties; ( b ) a Deputy Commissioner of Betting Duties; or ( c ) an Assistant Commissioner of Betting Duties, continues as if he or she were appointed under section 32 as the Commissioner of Gambling Duties, a Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties, respectively, and their respective appointments are to expire on the date they would have expired if section 51 had not been enacted. (7) Despite section 51, any notice, order or other document prepared, issued or made by the Commissioner of Betting Duties under the Betting and Sweepstake Duties Act 1950 is, so far as it is not inconsistent with the provisions of this Act, to continue and be deemed to have been prepared, issued or made under the corresponding provisions of this Act or the Regulations. (8) Any duty on betting and sweepstakes which is charged under the Betting and Sweepstake Duties Act 1950 and is due immediately before the date of commencement of section 51 is deemed to be a gambling duty charged under this Act. (9) Except as otherwise expressly provided in regulations made under subsection (12), where any period of time specified in any former provision is current immediately before the date of commencement of the repeal or amendment (as the case may be) of the former provision, this Act has effect as if the corresponding provision in this Act had been in force when the period began to run; and any period of time so specified and current is deemed for the purposes of this Act — ( a ) to continue to run from the date or event from which it was running immediately before that date of commencement; and ( b ) to expire (subject to any provision of this Act for its extension) whenever it would have expired if this Act had not been enacted, and any rights, liabilities, reliefs, obligations, requirements, powers, duties or exemptions that, under the former provision, are dependent on the beginning, duration or end of such a period must continue as if this Act had not been enacted. (10) Any written law or document referring to a former provision is, as far as may be necessary for preserving its effect, to be construed as referring or as including a reference to the provision in this Act corresponding to the former provision. (11) In subsections (9) and (10), “former provision” means — ( a ) a provision of the Private Lotteries Act 2011 repealed or amended by section 49; or ( b ) a provision of the Betting and Sweepstake Duties Act 1950 repealed by section 51. (12) For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient. (13) All regulations made under this section must be presented to Parliament as soon as possible after publication in the Gazette . (14) To avoid doubt, nothing in or done under this section prejudices section 16 of the Interpretation Act 1965.


document_id: gewca-2021
provision_ref: s1
chapter: PART 1 - PRELIMINARY
section: 1
title: Short title and commencement
content:
1. This Act is the Guns, Explosives and Weapons Control Act 2021 and comes into operation on a date that the Minister appoints by notification in the Gazette .


document_id: gewca-2021
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: General interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “applicant” means an applicant for or to renew a licence; “authorised officer”, in relation to any provision of this Act, means an individual who is appointed as an authorised officer under section 79(1) for the purposes of that provision; “business” includes any business, whether or not carried on for profit; “chief executive officer”, in relation to a licensee, means an individual (by whatever name described) who — ( a ) is in the direct employment of, or acting for or by arrangement with, the licensee; and ( b ) is principally responsible for the management and conduct of the business of the licensee insofar as it relates to carrying on a regulated activity, and includes an individual for the time being performing all or any of the functions or duties of a chief executive officer; “class licence” means a class licence determined under an order made under section 56(1), and includes a class licence as from time to time varied under section 57; “class licensee” means a person to which a class licence applies; “compliance officer” means an individual appointed under section 80; “container” means any thing in or by which a gun, a major part of a gun or a gun accessory, an explosive or explosive precursor, or a weapon or noxious substance, is wholly or partly cased, covered, enclosed, contained or packed, and includes any covering or wrapping, but excludes a conveyance; “convey” means carriage on any conveyance (whether or not in the course of a business) and includes any operation incidental to the whole course of carriage, such as loading, unloading and storage in transit; “conveyance” includes any aircraft, train, vehicle, vessel or other mode of transport of passengers or goods; “corporation” means any body corporate formed or incorporated or existing in or outside Singapore and includes any foreign company within the meaning of the Companies Act (Cap. 50); “director” has the meaning given by section 4(1) of the Companies Act; “dispose” means destroy or handle with a view to destroying, and includes rendering harmless, but excludes discharging or firing an explosive in the course of mining, quarrying or an industrial application or as a display or provision of entertainment; “explosive”, “explosive device” and “explosive substance” have the meanings given by section 4; “granted” or “grant”, for a licence, includes granted or grant on renewal and required to be treated as granted under section 6(5) or 7(5) or the Third Schedule; “gun” and “gun accessory” have the meanings given by section 3; “handle” includes to store, manufacture, repair, dispose of, convey, import, export or supply; “law enforcement agency” means — ( a ) the Singapore Police Force; or ( b ) any public sector agency which is charged with the duty of investigating offences or charging offenders under any written law and prescribed in Regulations for the purposes of this definition; “licence” means a licence granted under Part 4 that — ( a ) authorises the licensee granted the licence to carry on a regulated activity specified in the licence; and ( b ) is in force; “licensee” means a person to whom a licence is granted under this Act but does not include a class licensee; “Licensing Officer”, in relation to any provision of this Act, means an individual appointed under section 78(1) as a Licensing Officer for the purposes of that provision; “limited liability partnership” has the meaning given by the Limited Liability Partnerships Act (Cap. 163A); “MARPLEX Convention” means — ( a ) the Convention on the Marking of Plastic Explosives for the Purpose of Detection concluded in Montreal on 1st March 1991; or ( b ) if the Convention in paragraph ( a ) is amended and the amendment binds Singapore, that Convention as so amended; “MARPLEX Convention excepted use”, in relation to a plastic explosive, means use of the plastic explosive exclusively for one or more of the following: ( a ) research, development or testing of new or modified explosives; ( b ) development or testing of explosives detection equipment; ( c ) training in explosives detection; ( d ) forensic science; “modification” or “modify”, in relation to the conditions of a licence, includes deleting, or varying and substituting a condition, and adding a condition; “noxious substance” means any nauseating or lachrymatory substance, and includes any of the following: ( a ) a container specially constructed to directly hold any noxious substance, such as a cartridge, cylinder, pressurised can or round containing a noxious substance; ( b ) an object or a thing that, if used in the way for which it is or was designed or adapted, is or was capable of being aimed at a target and causing hurt or injury by discharging any noxious substance directly onto the target, such as a pepper spray gun or cannister; “occupier”, in relation to any place or premises, includes an individual present at the place or premises who is in apparent control of the place or premises; “offence under this Act” includes an offence under any Regulations; “officer”, in relation to an applicant or a class licensee or licensee, means — ( a ) where the applicant, class licensee or licensee is a body corporate (including a limited liability partnership) — (i) an individual for the time being holding the office of chairperson, director, partner, chief executive officer, manager or company secretary (as the case may be) of the body or any position analogous to any of those offices; or (ii) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; ( b ) where the applicant, class licensee or licensee is a partnership (including a limited partnership), a partner of the partnership; or ( c ) where the applicant, class licensee or licensee is an unincorporated association (other than a partnership), an individual for the time being holding the office of president, secretary or member (as the case may be) of the committee of the unincorporated association, or any position analogous to any of those offices, and includes any person carrying out the duties of any such office referred to in paragraph ( a ), ( b ) or ( c ) if the office is vacant; “paintball” means a projectile that primarily consists of a dye, paint or similar substance designed to mark an individual or an object; “paintball marker” means a gun designed to discharge a paintball; “paintball range operator” means a person who carries on the business of providing or arranging for the provision of grounds for the use by participants in an organised activity involving the use of paintball markers (but not involving the use of any other gun); “partner”, in relation to a limited partnership, includes a limited partner in the limited partnership; “place” includes any conveyance; “premises” means — ( a ) a building or structure, whether permanent, temporary or portable; ( b ) any area or space, whether or not enclosed, and whether underground or underwater; ( c ) any land, whether built on or not; or ( d ) any body of water; “prohibited weapon” means a weapon that — ( a ) is particularly dangerous by reason of its design, construction or any other factor; or ( b ) by reason of its size or any other factor, could be more readily concealed and would be particularly suited to unlawful use, such that, in the opinion of the Minister, it is expedient for the public safety to prescribe the weapon to be a prohibited weapon; “provision of this Act” includes a provision of any Regulations or other subsidiary legislation made under this Act; “public authority” means — ( a ) any Ministry, department of the Government or Organ of State; or ( b ) any body established or constituted by or under any public Act to perform a public function; “regulated activity” means any of the following activities involving a gun, a major part of a gun or a gun accessory, an explosive or explosive precursor, or a weapon or noxious substance: ( a ) import or export; ( b ) store (but not storage incidental to conveyance); ( c ) manufacture; ( d ) repair; ( e ) supply; ( f ) convey; ( g ) use or otherwise possess; ( h ) dispose; ( i ) operate a shooting range or paintball range; “Regulations” means any regulations made under section 90; “regulatory action” means any action that may be taken by the Licensing Officer — ( a ) under section 66(1) or (2) against a licensee or class licensee; or ( b ) under section 67(2) against a former licensee or former class licensee; “repeat offender”, in relation to any offence under this Act, means a person who — ( a ) is convicted, or found guilty, of such an offence (called the current offence); and ( b ) has been convicted or found guilty, on at least one other earlier occasion within the period of 5 years immediately before the date on which the person is convicted or found guilty of the current offence, of — (i) the same offence; or (ii) another offence prescribed in this Act as a countable offence in respect of the current offence; “representative staff”, for a licensee, means an individual (whether or not an employee or officer of the licensee) who — ( a ) is directly involved in the day‑to‑day management of a regulated activity carried on by the licensee; ( b ) has access to and is authorised to provide any information relating to the regulated activity that is required by or under any provision of this Act; and ( c ) is authorised to represent for the purposes of this Act the licensee; “responsible executive”, in relation to an applicant or a class licensee or licensee, means an officer thereof who is — ( a ) in the case of a corporation, a director, chief executive officer, general manager or a person in a position analogous to any of those offices; ( b ) in the case of a corporation whose affairs are managed by its members, a member designated by those members to be the responsible executive of the corporation; ( c ) in the case of a partnership (including a limited partnership), a partner of the partnership; or ( d ) in the case of a society or an unincorporated association (other than a partnership), a president, secretary or treasurer or a person in a position analogous to that of a president, secretary or treasurer, and includes any person carrying out the duties of any such office referred to in paragraph ( a ), ( c ) or ( d ) if the office is vacant; “security clearance” means a security clearance granted under Division 2 of Part 3; “security sensitive information” means information held by a law enforcement agency that relates to actual or suspected criminal activity (whether in Singapore or elsewhere) the disclosure of which could reasonably be expected to — ( a ) prejudice a criminal investigation; ( b ) enable the discovery of the existence or identity of a confidential source of information relevant to law enforcement; ( c ) endanger a person’s life or physical safety; or ( d ) disclose the existence or content of a security intelligence report or information; “shooting gallery” means an indoor or outdoor gallery at which members of the public can use an airgun that is attached to a shooting bench to shoot at stationary or moving targets; “shooting range” includes a shooting gallery; “shooting range operator” means a person who carries on the business of providing a shooting range (but not a paintball range) for use by members of the public and guns (other than paintball markers) for use by members of the public at the range; “special worker” means an individual who is or is to be employed or required to work with or for a licensee — ( a ) in a managerial or directorial capacity involving the exercise of his or her discretion, that regulates the licensee’s operations in the regulated activity authorised by the licensee’s licence but is not a responsible executive; or ( b ) in any capacity relating to any of the following activities: (i) the security and surveillance of the premises where


