# legal_provisions

document_id: bta-2004
provision_ref: s28
chapter: PART 4 - TRUST DEED
section: 28
title: Contents of trust deed
content:
28. —(1) The trustee‑manager of a registered business trust must make provision in the trust deed of the registered business trust — ( a ) relating to such particulars as are sufficient to define the scope of business of the registered business trust and disclose the structure of, and the nature of the units in, the registered business trust; ( b ) for the powers of the trustee‑manager in relation to managing and operating the business of the registered business trust; ( c ) in respect of the duration, if ascertainable, of the registered business trust or, if the duration is not ascertainable, a statement of that fact; ( d ) for the conditions governing the transfer of units in the registered business trust; ( e ) specifying the full particulars of — (i) the remuneration of the trustee‑manager of the registered business trust and the manner in which that remuneration is provided for; and (ii) any other fees or charges payable out of the trust property of the registered business trust; ( f ) relating to the procedure for the winding up of the registered business trust, which procedure must not be in conflict with any provision in Part 7 and, in the case of any such conflict, the provisions in Part 7 prevail; and ( g ) in respect of any other matters that may be prescribed by the Authority. (2) The trustee‑manager of a registered business trust has no right to be paid fees or to claim indemnification for debts, expenses or other liabilities incurred by the trustee‑manager on behalf of the registered business trust out of the trust property of the registered business trust, and any agreement, arrangement or any provision in the trust deed of the registered business trust that purports to confer such a right has no effect, unless such right to fees or indemnification has been conferred on the trustee‑manager by the trust deed of the registered business trust. (3) Any contract or arrangement purporting to restrict or remove the entitlement of the trustee‑manager of a registered business trust to be indemnified out of the trust property of the registered business trust as conferred on the trustee‑manager by the trust deed of the registered business trust has no effect. (4) The trustee‑manager of a registered business trust has no power to borrow or raise money, to issue debentures of the registered business trust or to assume (whether by way of declaration of trust, transfer, novation, vesting or otherwise) obligations or liabilities for such borrowings or issuance of debentures of the registered business trust on behalf of the registered business trust, unless such power is provided in the trust deed of the registered business trust, and any agreement or arrangement that purports to confer such power has no effect. (5) The unitholders of a registered business trust have no right to redeem their units in return for distributions of profits, income or other payments or returns from the trust property of the registered business trust, unless the trust deed of the registered business trust — ( a ) confers such right; and ( b ) sets out procedures relating to the making and handling of redemption orders which are fair to all the unitholders of the registered business trust. (6) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s29
chapter: PART 4 - TRUST DEED
section: 29
title: Liability of trustee‑managers
content:
29. —(1) Subject to subsection (2), any provision in a trust deed of a registered business trust required under section 28 or in any contract with the unitholders of a registered business trust to which such a trust deed relates is void in so far as it would have the effect of exempting the trustee‑manager of the registered business trust under the trust deed from, or indemnifying the trustee‑manager against, liability for breach of trust where the trustee‑manager fails to exercise the degree of care and diligence required of a trustee‑manager of a registered business trust. (2) Subsection (1) does not invalidate — ( a ) any release otherwise validly given in respect of anything done or omitted to be done by the trustee‑manager of a registered business trust before the giving of the release; or ( b ) any provision enabling such a release to be given — (i) on the passing of a special resolution by the unitholders of the registered business trust at a general meeting convened in accordance with Division 1 of Part 9; and (ii) either with respect to specific acts or omissions, or upon the trustee‑manager of a registered business trust ceasing to act.


document_id: bta-2004
provision_ref: s30
chapter: PART 4 - TRUST DEED
section: 30
title: Trust deed to be legally enforceable
content:
30. —(1) The trustee‑manager of a registered business trust must ensure that the trust deed of the registered business trust is contained in a document that is legally enforceable as between the unitholders of the registered business trust and the trustee‑manager. (2) The unenforceability of the trust deed of a registered business trust does not operate so as to avoid or affect any agreement, transaction or arrangement entered into by the trustee‑manager on behalf of the trust, whether the agreement, transaction or arrangement was entered into before or after the point in time when the trust deed became unenforceable. (3) The trustee‑manager of a registered business trust must make a copy of the trust deed available to the public without charge. (4) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction. (5) Any trustee‑manager of a registered business trust which contravenes subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s31
chapter: PART 4 - TRUST DEED
section: 31
title: Change of trust deed
content:
31. —(1) A person must not modify or replace the trust deed of a registered business trust unless the modification or replacement is approved — ( a ) by special resolution of the unitholders of the registered business trust; or ( b ) where the modification is necessary in order to comply with any written law or rule of law applicable in Singapore, by the trustee‑manager of the registered business trust. (2) Despite subsection (1), any modification or replacement of the trust deed of a registered business trust is void if the modification or replacement would result in a breach of section 28(1) by the trustee‑manager of the registered business trust. (3) Subject to subsection (4), where the trustee‑manager of a registered business trust is aggrieved by a modification or replacement of the trust deed of the registered business trust made pursuant to subsection (1)( a ), the trustee‑manager may apply to the court to cancel the modification or replacement within 21 days after the date on which the resolution of the unitholders mentioned in subsection (1)( a ) was passed. (4) On an application made by the trustee‑manager of a registered business trust under subsection (3), the court — ( a ) is to have regard to whether the provisions of this Act have been complied with and whether the unitholders that approved the modification or replacement have acted in good faith in doing so; and ( b ) may make an order cancelling the modification or replacement or confirming the modification or replacement subject to any alterations or conditions that it thinks just, and such modification or replacement (as the case may be) takes effect on the date of the order of the court. (5) Where the trustee‑manager of a registered business trust proposes to the unitholders of the registered business trust to act by special resolution to effect a revision to the fees or charges payable out of trust property of the registered business trust to the trustee‑manager, the trustee‑manager must include in the notice to the unitholders required under section 63 for such resolution to be considered a special resolution — ( a ) the rationale or justification for the proposed revision to the fees or charges; ( b ) the methods or procedures for determining the proposed revision to the fees or charges; and ( c ) an opinion, from an independent adviser, on whether the methods or procedures for determining the proposed revision to the fees or charges are sufficient to ensure that the proposed revision is on normal commercial terms and will not be prejudicial to the interests of all the unitholders as a whole. (6) The trustee‑manager of a registered business trust must give notice of the modification or replacement of the trust deed of a registered business trust mentioned in subsection (1)( b ) to all the unitholders of the registered business trust within 7 days from the modification or replacement of the trust deed. [Act 30 of 2022 wef 12/03/2024] (7) The trustee‑manager of a registered business trust must lodge with the Authority — ( a ) a copy of the provisions in the trust deed of the registered business trust that have been modified or replaced in accordance with subsection (1) or a copy of the new trust deed (incorporating such modification or replacement) within 2 business days after the modification or replacement mentioned in that subsection takes effect; and ( b ) where an application to cancel the modification or replacement mentioned in subsection (3) has been made — (i) a copy of the application within 2 business days after the application has been made; and (ii) a copy of the court order mentioned in subsection (4)( b ) within 7 days after that order has been made. (8) The trustee‑manager of a registered business trust must, at the direction of the Authority, lodge with the Authority a copy of the amended trust deed of the registered business trust after incorporating all the amendments prior to the date of lodgment. (9) The trustee‑manager of a registered business trust must make an updated copy of the trust deed available to the public without charge. (10) The trustee‑manager of a registered business trust must, at the request of any unitholder of the registered business trust, provide an updated copy of the trust deed to that unitholder without charge. (11) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000. (12) Any trustee‑manager of a registered business trust which contravenes subsection (5) or (6) shall be guilty of an offence. (13) Any trustee‑manager of a registered business trust which contravenes subsection (7), (8), (9) or (10) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s32
chapter: PART 5 - UNITHOLDERS
section: 32
title: Limitation of liability of unitholders
content:
32. —(1) To avoid doubt, a unitholder of a registered business trust is not liable to contribute to the registered business trust or in respect of any debts, liabilities or obligations incurred by the trustee‑manager in its capacity as trustee‑manager for the registered business trust, other than the outstanding amounts of money (if any) which the unitholder has expressly agreed to contribute to the registered business trust. (2) The limitation of the liability of a unitholder of a registered business trust referred to in subsection (1) applies despite — ( a ) any provision to the contrary in the trust deed of the registered business trust; or ( b ) the winding up of the registered business trust.


document_id: bta-2004
provision_ref: s33
chapter: PART 5 - UNITHOLDERS
section: 33
title: Distributions to unitholders
content:
33. —(1) The trustee‑manager of a registered business trust has the right to declare a distribution of profits, income or other payments or returns to the unitholders of the registered business trust out of the trust property of the registered business trust; but such distribution may only be made if the board of directors of the trustee‑manager makes a written statement, in accordance with a resolution of the board of directors of the trustee‑manager and signed by at least 2 of the directors, that the board of directors is satisfied on reasonable grounds that, immediately after making the distribution, the trustee‑manager will be able to fulfil, from the trust property of the registered business trust, the liabilities of the registered business trust as these liabilities fall due. (2) Upon the declaration by the trustee‑manager of a registered business trust to make a distribution of profits, income or other payments or returns from the trust property of the registered business trust to the unitholders of the registered business trust in accordance with subsection (1), the trustee‑manager must — ( a ) send to all the unitholders of the registered business trust — (i) a copy of the written statement of the board of directors mentioned in subsection (1); (ii) a written statement disclosing the distribution policy and the measures and assumptions for deriving the amount available to be distributed from the trust property; and (iii) a written statement containing any other information that the Authority may prescribe or specify; ( b ) give notice of the declaration of the distribution of profits, income or other payments or returns from the trust property of the registered business trust to the unitholders in one or more newspapers circulating in Singapore; and ( c ) make available a copy of each of the statements mentioned in paragraph ( a ) to the public without charge. (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence. (4) If the board of directors of the trustee‑manager of a registered business trust makes a written statement mentioned in subsection (1) without any reasonable basis for arriving at the conclusions set out in the written statement, any director of the trustee‑manager who permits or authorises the written statement to be made shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: bta-2004
provision_ref: s34
chapter: PART 5 - UNITHOLDERS
section: 34
title: Creditors of unitholders to have no rights to obtain possession of trust property
content:
34. A creditor of a unitholder of a registered business trust has no right to obtain possession of, or otherwise exercise any legal or equitable remedy with respect to, the trust property of the registered business trust.


document_id: bta-2004
provision_ref: s35
chapter: PART 5 - UNITHOLDERS
section: 35
title: Rights of unitholders to distribution
content:
35. —(1) Upon the declaration by the trustee‑manager of a registered business trust of a distribution of profits, income or other payments or returns out of the trust property of the registered business trust to the unitholders of the registered business trust, each unitholder becomes entitled, after the date on which the distribution is payable, to receive the distribution, and upon such declaration, the unitholder is deemed to be, and is entitled to all legal and equitable remedies available to, a creditor of the registered business trust, with recourse to the trust property out of which the distribution is to be made. (2) The trust deed of a registered business trust may provide for the establishment of book closure dates with respect to distributions of profits, income or other payments or returns by the trustee‑manager of the registered business trust.


document_id: bta-2004
provision_ref: s36
chapter: PART 5 - UNITHOLDERS
section: 36
title: Approval of unitholders required for issue of units by trustee‑manager
content:
36. —(1) Despite anything in the trust deed of a registered business trust, the trustee‑manager of the registered business trust must not, without the prior approval of a majority of the number of votes of the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy present at a general meeting which is convened in accordance with the requirements under Division 1 of Part 9, exercise any power to issue units in the registered business trust or to make or grant an offer, agreement or option which would or might require units in the registered business trust to be issued. (2) Approval for the purposes of this section may be confined to a particular exercise of that power or may apply to the exercise of that power generally, and any such approval may be unconditional or subject to conditions. (3) Any approval for the purposes of this section continues in force until — ( a ) the conclusion of the annual general meeting of the registered business trust commencing next after the date on which the approval was given; or ( b ) the expiry of the period within which the next annual general meeting of the registered business trust after that date is required under section 53 to be held, whichever is the earlier, but any approval may be previously revoked or varied by the unitholders of the registered business trust in general meeting. (4) The trustee‑manager of a registered business trust may issue units in the registered business trust even though an approval for the purposes of this section has ceased to be in force if the units are issued pursuant to an offer, agreement or option made or granted by the trustee‑manager while the approval was in force and it was authorised by the approval to make or grant an offer, agreement or option which would or might require units to be issued after the expiry of the approval. (5) Section 65 applies to any resolution by which an approval is given for the purposes of this section as if the resolution were a special resolution for purposes of that section. (6) Any issue of units in a registered business trust made in contravention of this section is void and consideration given for the units may be recoverable accordingly. (7) Any trustee‑manager of a registered business trust which contravenes this section with respect to any issue of units in the registered business trust shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000. (8) The trustee‑manager of a registered business trust has no recourse to the trust property for the purposes of reimbursement of any liabilities incurred by the trustee‑manager as a result of this section. (9) If the trustee‑manager of any registered business trust is found guilty of an offence under subsection (7), the trustee‑manager and any director of the trustee‑manager who knowingly contravenes, or permits or authorises the contravention of this section with respect to any issue of units in the registered business trust shall be liable to compensate the person to whom the units were issued for any loss, damages or costs which that person may have sustained or incurred thereby; but no proceedings to recover from any director of the trustee‑manager or the trustee‑manager for any such loss, damages or costs may be commenced after the expiry of 6 years from the date of such issue of units. 37. [ Repealed by Act 2 of 2009 ] 38. [ Repealed by Act 2 of 2009 ] 39. [ Repealed by Act 2 of 2009 ]


document_id: bta-2004
provision_ref: s40
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 40
title: Civil liability of trustee‑managers to unitholders
content:
40. —(1) Any unitholder of a registered business trust who suffers loss or damage because of any conduct of the trustee‑manager of the registered business trust which contravenes any provision of this Act may recover the amount of the loss or damage by action against the trustee‑manager, whether or not the trustee‑manager has been convicted of an offence in respect of the contravention. (2) Any action under subsection (1) must commence within 6 years after the cause of action arises. (3) This section does not affect any liability that any person has under any other provision of this Act or under any other written law or rule of law.


document_id: bta-2004
provision_ref: s40A
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 40A
title:
Power to acquire units of unitholders dissenting from arrangement or contract approved by 90% majority

content:
40A. —(1) Where an arrangement or a contract involving the transfer of all of the units, or all of the units in any particular class, in a registered business trust (called in this section the subject trust) to — ( a ) the trustee of another trust (including the trustee‑manager of another business trust and the trustee of a real estate investment trust); or ( b ) any other person, [Act 30 of 2022 wef 12/03/2024] (called in this section the transferee) has, within 4 months after the making of the offer in that behalf by the transferee, been approved as to the units or as to each class of units whose transfer is involved by the holders of at least 90% of the total number of those units or of the units of that class (other than units already held at the date of the offer by the transferee), the transferee may, at any time within 2 months after the offer has been so approved, give notice in the prescribed manner to any dissenting unitholder that it desires to acquire the units of the dissenting unitholder. [2/2009] [Act 30 of 2022 wef 12/03/2024] (2) When a notice mentioned in subsection (1) is given, the transferee is, unless on an application made by a dissenting unitholder within one month from the date on which the notice was given or within 14 days of a statement being supplied to a dissenting unitholder under subsection (3) (whichever is the later) a court thinks fit to order otherwise, entitled and bound to acquire those units — ( a ) on the terms which under the arrangement or contract the units of the approving unitholders are to be transferred to the transferee; or ( b ) if the offer contained 2 or more alternative sets of terms, on the terms which were specified in the offer as being applicable to dissenting unitholders. [2/2009] (2A) Where alternative terms were offered to the unitholders, a dissenting unitholder is entitled to elect which of those terms the dissenting unitholder prefers, on or before the later of the following dates: ( a ) the last day of one month after the date on which the notice is given under subsection (1); ( b ) the 14th day after a statement is supplied under subsection (3). [Act 30 of 2022 wef 12/03/2024] (2B) In offering alternative terms to the unitholders, the transferee must state which of those terms is to apply to the acquisition of the units of a dissenting unitholder where the dissenting unitholder fails to make the election within the time allowed under subsection (2A). [Act 30 of 2022 wef 12/03/2024] (2C) In determining whether the arrangement or contract has been approved by the holders of the requisite number of units, or units of any particular class, under subsection (1), the units that are issued after the date of the offer are to be disregarded. [Act 30 of 2022 wef 12/03/2024] (3) Where a transferee has given notice to any dissenting unitholder of the subject trust that it desires to acquire the units of the dissenting unitholder, the dissenting unitholder is entitled to require the trustee-manager of the subject trust by a written demand served on the trustee-manager of the subject trust, within one month from the date on which the notice was given, to supply the dissenting unitholder with a written statement of the names and addresses of all other dissenting unitholders as shown in the register of unitholders of the subject trust; and the transferee is not entitled or bound to acquire the units of the dissenting unitholders until 14 days after the posting of the statement of such names and addresses to the dissenting unitholder. [2/2009] [Act 30 of 2022 wef 12/03/2024] (4) Where, pursuant to any such arrangement or contract, units in the subject trust are transferred to a transferee or its nominee and those units together with any other units in the subject trust held by the transferee at the date of the transfer comprise or include 90% of the total number of the units in the subject trust or of any class of those units, then — ( a ) the transferee must within one month from the date of the transfer (unless on a previous transfer pursuant to the arrangement or contract it has already complied with this requirement) give notice of that fact in the prescribed manner to the holders of the remaining units in, or of the remaining units of that class of units in, the subject trust who have not assented to the arrangement or contract; and ( b ) any such holder may within 3 months from receiving the notice require the transferee to acquire the units of the holder. [2/2009] (5) Where a unitholder has given notice under subsection (4)( b ) with respect to any units, the transferee is entitled and bound to acquire those units — ( a ) on the terms on which under the arrangement or contract the units of the approving unitholders were transferred to it; or ( b ) on any other terms that are agreed or that the court on the application of either the transferee or the unitholder thinks fit to order. [2/2009] (6) Where a notice has been given by the transferee under subsection (1) and a court has not, on an application made by the dissenting unitholder, ordered to the contrary, the transferee must — ( a ) after the expiry of one month after the date on which the notice has been given; ( b ) after 14 days after a statement has been supplied to a dissenting unitholder under subsection (3); or ( c ) if an application to the court by the dissenting unitholder is then pending, after that application has been disposed of, transmit a copy of the notice to the trustee of the subject trust together with an instrument of transfer executed on behalf of the unitholder by any person appointed by the transferee and on its own behalf by the transferee, and pay, allot or transfer to the trustee of the subject trust the amount or other consideration representing the price payable by the transferee for the units which by virtue of this section the transferee is entitled to acquire, and the trustee of the subject trust must thereupon register the transferee as the holder of those units. [2/2009] (7) Any sums received by the trustee of the subject trust under this section must be paid into a separate bank account, and any such sums and any other consideration so received must be held by that trustee in trust for the several persons who had held the units in respect of which they were respectively received. [2/2009] (8) Where any money or other consideration is held in trust by the trustee of the subject trust for any person under this section, the trustee holding the money or other consideration may, after the expiry of 2 years and must, before the expiry of 10 years, after the date on which such money or other consideration was received by the trustee, transfer the money or other consideration to the Official Receiver. [Act 30 of 2022 wef 12/03/2024] (9) The Official Receiver must — ( a ) deal with any moneys received under subsection (8) as if the moneys were paid to the Official Receiver pursuant to section 49; and ( b ) sell or dispose of any other consideration so received under subsection (8) in any manner that he or she thinks fit and must deal with the proceeds of the sale or disposal as if it were moneys paid to him or her pursuant to section 49. [Act 30 of 2022 wef 12/03/2024] (10) In determining the units in the subject trust already held by the transferee at the date of the offer under subsection (1) or the percentage of the total number of units in the subject trust or of any class of those units held by the transferee under subsection (4), units held or acquired — ( a ) by a nominee on behalf of the transferee; ( b ) where the transferee is a corporation, by its related corporation or by a nominee of the related corporation; ( c ) where the transferee is the trustee‑manager of a business trust or the trustee of a real estate investment trust — (i) by a person who controls more than 50% of the voting power in the business trust or real estate investment trust, or by a nominee of that person; (ii) by the trustee‑manager of the business trust on its own account, or by the manager for the real estate investment trust, or by a nominee of the trustee‑manager or manager; or (iii) by a related corporation of the trustee‑manager for the business trust or the manager for the real estate investment trust or by a nominee of that related corporation; or ( d ) where the transferee is the trustee of a trust that is not a business trust or a real estate investment trust, by a related corporation of the trustee (being a corporation) or by a nominee of that related corporation, is to be treated as held or acquired by the transferee. [2/2009] (11) To avoid doubt, in this section — ( a ) a reference to a transferee (being the trustee of a trust) holding, acquiring or contracting to acquire units in another trust is a reference to the transferee doing any of these as trustee of the firstmentioned trust; and ( b ) a reference to a transfer of units of a trust to a transferee (being the trustee of another trust) is a reference to such transfer of units to the transferee as trustee of that other trust. [2/2009] (12) The reference in subsection (1) to units already held by the transferee — ( a ) includes a reference to units which the transferee has contracted to acquire; but ( b ) excludes units which are the subject of a contract binding the holder of the units to accept the offer when it is made, being a contract entered into by the holder for no consideration and under seal or for no consideration other than a promise by the transferee to make the offer. [2/2009] (13) Where, during the period within which an offer for the transfer of units to the transferee can be approved, the transferee acquires or contracts to acquire any of the units whose transfer is involved but otherwise than by virtue of the approval of the offer, then the transferee may be treated for the purposes of this section as having acquired or contracted to acquire those units by virtue of the approval of the offer if, and only if — ( a ) the consideration for which the units are acquired or contracted to be acquired (called in this subsection the acquisition consideration) does not at that time exceed the consideration specified in the terms of the offer; or ( b ) those terms are subsequently revised so that when the revision is announced the acquisition consideration, at the time mentioned in paragraph ( a ), no longer exceeds the consideration specified in those terms. [2/2009] (14) In this section — “dissenting unitholder” includes a unitholder who has not assented to the arrangement or contract and any unitholder who has failed or refused to transfer the units of the unitholder to the transferee in accordance with the arrangement or contract; “real estate investment trust” has the meaning given by section 2(1) of the Securities and Futures Act 2001; [2/2009; 4/2017] [Act 30 of 2022 wef 12/03/2024] “register of unitholders” includes any records kept by the trustee-manager of the subject trust, or with respect to the subject trust, of the names and addresses of holders of derivatives of units in a registered business trust. [Act 30 of 2022 wef 12/03/2024] (15) In this section and sections 40B and 40C, “units”, in relation to a registered business trust, includes derivatives of units in a registered business trust. [Act 30 of 2022 wef 12/03/2024] (16) In this section and section 40C, “unitholders” includes holders of derivatives of units in a registered business trust but does not include a person who holds derivatives of units in a business trust only beneficially. [Act 30 of 2022 wef 12/03/2024] (17) Nothing in the definition of “units” in subsection (15) is to be read as requiring any units to be treated — ( a ) as units of the same class as those into which they are convertible or for which the holder is entitled to subscribe; or ( b ) as units of the same class as other units by reason only that the units into which they are convertible or for which the holder is entitled to subscribe are 


document_id: bta-2004
provision_ref: s40B
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 40B
title: Joint offers
content:
40B. —(1) In the case of an arrangement involving an offer to acquire all of the units in a registered business trust, or all of the units in any particular class in a registered business trust, by 2 or more persons jointly (called in this section the joint transferees), section 40A is to be read subject to this section. (2) The conditions for the exercise of the rights conferred by section 40A(1) and (2) are satisfied — ( a ) in the case of acquisitions of units by virtue of acceptances of the offer — by the joint transferees acquiring or unconditionally contracting to acquire the necessary units jointly; or ( b ) in other cases — by the joint transferees acquiring or unconditionally contracting to acquire the necessary units either jointly or separately. (3) The conditions for the exercise of the rights conferred by section 40A(4) and (5) are satisfied — ( a ) in the case of acquisitions of units by virtue of acceptances of the offer — by the joint transferees acquiring or unconditionally contracting to acquire the necessary units jointly; or ( b ) in other cases — by the joint transferees acquiring or contracting (whether unconditionally or subject to conditions being met) to acquire the necessary units either jointly or separately. (4) Subject to this section, the rights and obligations of the transferee under section 40A are respectively joint rights and joint and several obligations of the joint transferees. (5) Subject to subsection (6), any notice or other document given or sent by or to the joint transferees under section 40A is complied with if the notice or document is given or sent by or to any of them. (6) The notice required to be given by the joint transferees under section 40A(1) and (4) must be made by all of the joint transferees and — ( a ) where one or more of them is a corporation, signed by a director or an equivalent person of that corporation; and ( b ) where one or more of them is a limited liability partnership or partnership, signed by any partner who has authority to bind the limited liability partnership or partnership, as the case may be. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s40C
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 40C
title:
Effect of impossibility, etc., of communicating or accepting offer made under arrangement or contract

content:
40C. —(1) Where there are unitholders of units in a registered business trust to whom an offer to acquire units in the registered business trust is not communicated, that does not prevent the offer from being an offer made under an arrangement or a contract for the purposes of section 40A if — ( a ) those unitholders have no address in Singapore registered with the trustee-manager of the registered business trust; ( b ) the offer was not communicated to those unitholders — (i) in order not to contravene the law of a country or jurisdiction outside Singapore; or (ii) because communication to those unitholders would in the circumstances be unduly onerous; and ( c ) either — (i) the offer is published in the Gazette ; or (ii) the offer can be inspected, or a copy of it obtained, at a place in Singapore or on a website, and a notice is published in the Gazette specifying the address of that place or website. (2) Where an offer is made to acquire units in a registered business trust and there are persons for whom, by reason of the law of a country or jurisdiction outside Singapore, it is impossible to accept the offer, or more difficult to do so, that does not prevent the offer from being made under an arrangement or a contract for the purposes of section 40A. (3) It is not to be inferred — ( a ) that an offer which is not communicated to every unitholder of the registered business trust cannot be an offer made under an arrangement or a contract for the purposes of section 40A unless the requirements of subsection (1)( a ), ( b ) and ( c ) are met; or ( b ) that an offer which is impossible, or more difficult, for certain persons to accept cannot be an offer made under an arrangement or a contract for those purposes unless the reason for the impossibility or difficulty is the reason mentioned in subsection (2). [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s41
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 41
title: Remedies in cases of oppression or injustice
content:
41. —(1) Any unitholder or any holder of a debenture of a registered business trust may apply to the court for an order under this section on the ground — ( a ) that the affairs of the registered business trust are being conducted by the trustee‑manager of the registered business trust, or the powers of the directors of the trustee‑manager of the registered business trust are being exercised, in a manner oppressive to one or more of the unitholders or holders of debentures of the registered business trust including the applicant or in disregard of the applicant’s or their interests as unitholders or holders of debentures of the registered business trust; or ( b ) that some act of the trustee‑manager of the registered business trust, carried out in its capacity as trustee‑manager of the registered business trust, has been done or is threatened or that some resolution of the unitholders or holders of debentures of the registered business trust or any class of them has been passed or is proposed which unfairly discriminates against or is otherwise prejudicial to one or more of the unitholders or holders of debentures of the registered business trust (including the applicant). (2) If on such application the court is of the opinion that either of the grounds mentioned in subsection (1) is established, the court may, with a view to bringing to an end to or remedying the matters complained of, make any order that it thinks fit and, without limiting the foregoing, the order may — ( a ) direct or prohibit any act or cancel or vary any transaction or resolution; ( b ) regulate the conduct of the affairs of the trustee‑manager of a registered business trust in relation to the registered business trust in future; ( c ) authorise civil proceedings against the directors of the trustee‑manager of the registered business trust to be brought in the name of or on behalf of all the unitholders of the registered business trust as a whole by any person or persons and on any terms that the court may direct; ( d ) provide for the purchase of the units in or debentures of the registered business trust by other unitholders or holders of debentures of the registered business trust; ( e ) provide that the registered business trust be wound up; or ( f ) provide that the costs and expenses of and incidental to the application for the order are to be raised and paid out of the trust property of the registered business trust or to be borne and paid in any manner and by any persons that the court deems fit. (3) Where an order under this section makes any alteration in or addition to the trust deed of any registered business trust, then, despite anything in any other provision of this Act but subject to the provisions of the order, the trustee‑manager of the registered business trust concerned does not have power, without the permission of the court, to make any further alteration in or addition to the trust deed that is inconsistent with the provisions of the order; but subject to the foregoing provisions of this subsection the alterations or additions made by the order have the same effect as if duly made by special resolution of the unitholders of the registered business trust. [Act 25 of 2021 wef 01/04/2022] (4) A copy of any order made under this section must be lodged by the applicant with the Authority within 7 days after the making of the order. (5) Any person who contravenes subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 and, in the case of a continuing offence, to a further fine not exceeding $1,000 for every day or part of a day during which the offence continues after conviction. (6) This section applies to a person who is not a unitholder of a registered business trust but to whom units in the registered business trust have been transmitted by operation of law as it applies to the unitholders of a registered business trust; and references to a unitholder or unitholders are to be construed accordingly.


document_id: bta-2004
provision_ref: s42
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 42
title: Derivative or representative actions
content:
42. —(1) Subject to subsection (2), a complainant may apply to the court for permission to bring an action or arbitration in the name and on behalf of all the unitholders of the registered business trust as a whole or intervene in an action or arbitration to which the trustee‑manager, on behalf of the registered business trust, is a party for the purpose of prosecuting, defending or discontinuing the action or arbitration on behalf of the trustee‑manager. [Act 25 of 2021 wef 01/04/2022] [Act 30 of 2022 wef 12/03/2024] (2) No action or arbitration may be brought and no intervention in an action or arbitration may be made under subsection (1) unless the court is satisfied that — ( a ) the complainant has given 14 days’ notice to the directors of the trustee‑manager of the registered business trust of the complainant’s intention to apply to the court under subsection (1) if the directors of the trustee‑manager do not bring, diligently prosecute or defend or discontinue, the action or arbitration; [Act 30 of 2022 wef 12/03/2024] ( b ) the complainant is acting in good faith; and ( c ) it appears to be prima facie in the interests of all the unitholders of the registered business trust as a whole that the action or arbitration be brought, prosecuted, defended or discontinued. [Act 30 of 2022 wef 12/03/2024] [Act 30 of 2022 wef 12/03/2024] (3) Where a complainant on an application can establish to the satisfaction of the court that it is not expedient to give notice as required in subsection (2)( a ), the court may make any interim order that it thinks fit pending the complainant giving notice as required. (4) In granting permission under this section, the court may make any orders or interim orders that it thinks fit in the interests of justice, including (but not limited to) the following: ( a ) an order authorising the complainant or any other person to control the conduct of the action or arbitration; [Act 30 of 2022 wef 12/03/2024] ( b ) an order giving directions for the conduct of the action or arbitration by the person so authorised; and [Act 30 of 2022 wef 12/03/2024] ( c ) an order requiring the trustee‑manager of a registered business trust in its capacity as trustee‑manager of the registered business trust to pay reasonable legal fees and disbursements incurred by the complainant in connection with the action or arbitration. [Act 25 of 2021 wef 01/04/2022] [Act 30 of 2022 wef 12/03/2024] (5) Where an action has been commenced or is to be brought in the State Courts, an application for permission under subsection (1) must be made in a District Court. [5/2014] [Act 25 of 2021 wef 01/04/2022] (6) In this section and section 43, “complainant” means — ( a ) any unitholder of a registered business trust; or ( b ) any other person who, in the discretion of the court, is a proper person to make an application under this section.


document_id: bta-2004
provision_ref: s43
chapter: PART 6 - CIVIL LIABILITY AND TAKE-OVERS
section: 43
title:
Evidence of unitholders’ approval not decisive — court approval to discontinue action under section 42

content:
43. —(1) An application made or an action brought or intervened in under section 42 is not to be stayed or dismissed by reason only that it is shown that an alleged breach of a right of or duty owed to all the unitholders of the registered business trust as a whole has been or may be approved by the unitholders of the registered business trust, but evidence of approval by the unitholders may be taken into account by the court in making an order under that section. (2) An application made or an action brought or intervened in under section 42 is not to be stayed, discontinued, settled or dismissed for want of prosecution without the approval of the court given upon any terms that the court thinks fit and, if the court determines that the interest of any complainant may be substantially affected by such stay, discontinuance, settlement or dismissal, the court may order any party to the application or action to give notice to the complainant. (3) In an application made or an action brought or intervened in under section 42, the court may at any time order the trustee‑manager of the registered business trust in its capacity as trustee‑manager of the registered business trust to pay to the complainant interim costs, including legal fees and disbursements, but the complainant may be accountable for such interim costs upon final disposition of the application or action. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s44
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 44
title: Winding up under provision of trust deed
content:
44. —(1) Subject to subsection (2), the trust deed of a registered business trust may provide that the registered business trust is to be wound up — ( a ) at a specified time; ( b ) in specified circumstances; or ( c ) on the happening of a specified event. (2) For the purposes of this section and section 47, any provision of the trust deed of a registered business trust that purports to provide that the registered business trust is to be wound up if the particular company which is acting as the trustee‑manager of that registered business trust ceases to be the trustee‑manager of that registered business trust, has no effect. (3) The trustee‑manager of a registered business trust may wind up the registered business trust — ( a ) if the trust deed of the registered business trust provides that the business trust may or is to be wound up at a specified time, in specified circumstances or on the happening of a specified event; ( b ) the specified time, circumstance or event has arisen; and ( c ) the winding up of the registered business trust has been approved by a majority of the number of votes of unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy present at a general meeting convened in accordance with the requirements under Division 1 of Part 9.


document_id: bta-2004
provision_ref: s45
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 45
title: Winding up at direction of unitholders
content:
45. —(1) Despite any provision in the trust deed of a registered business trust, the trustee‑manager of the registered business trust must wind up the registered business trust upon the passing of a special resolution by the unitholders of the registered business trust at a general meeting convened in accordance with Division 1 of Part 9 directing the trustee‑manager to wind up the registered business trust. (2) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s46
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 46
title: Winding up ordered by court
content:
46. —(1) A registered business trust may be wound up under an order of the court on the application of — ( a ) the trustee‑manager of the registered business trust; ( b ) a director of the trustee‑manager of the registered business trust; ( c ) a unitholder of the registered business trust; or ( d ) a creditor of the registered business trust on the basis of subsection (2)( b ). [42/2005] (2) The court may, on an application mentioned in subsection (1), order the trustee‑manager of a registered business trust to wind up the registered business trust if — ( a ) the court thinks it is just and equitable to make the order; or ( b ) within 3 months before the making of the application for the order, an enforcement order was issued to enforce a judgment, a decree or an order obtained in court, whether in Singapore or elsewhere, in favour of a creditor of the registered business trust and the enforcement order has been returned unsatisfied, and upon such order, the trustee‑manager must wind up the registered business trust. [Act 25 of 2021 wef 01/04/2022] (2A) On an application for winding up on the ground specified in subsection (2)( a ), instead of making an order for the winding up, the court may, if it is of the opinion that it is just and equitable to do so, make an order for the interests in units of one or more unitholders to be purchased by the trustee-manager of the registered business trust, or by one or more other unitholders of the registered business trust, on terms to the satisfaction of the court. [Act 30 of 2022 wef 12/03/2024] (3) The court may order the trustee‑manager of a registered business trust to wind up the registered business trust on the application of the Authority on any of the following grounds: ( a ) the registered business trust has carried on, promoted or participated in a pyramid selling scheme or arrangement within the meaning of section 2(1) of the Multi-Level Marketing and Pyramid Selling (Prohibition) Act 1973 in contravention of that Act; ( b ) the registered business trust is being used for an unlawful purpose or for purposes prejudicial to public peace, welfare or good order in Singapore or against national security or interest; or ( c ) a report has been made in respect of the registered business trust by an inspector appointed by the Minister under section 103, and upon such order, the trustee‑manager must wind up the registered business trust. [42/2005] (4) On the making of a winding up order by the court under subsection (2), the applicant must within 7 days — ( a ) lodge a copy of that order with the Authority; and ( b ) cause a copy of that order to be served upon the secretary of the trustee‑manager of the registered business trust or upon any other person and in any manner that the court may direct. [42/2005] (5) Any person who contravenes subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s47
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 47
title: Winding up of registered business trust
content:
47. —(1) Subject to section 48(1), the trustee‑manager of a registered business trust must ensure that the registered business trust is wound up in accordance with the trust deed of the registered business trust or an order mentioned in section 48(2) in all cases of winding up, including but not limited to the following situations: ( a ) the trust deed provides that the registered business trust is to be wound up at a specified time, in specified circumstances or on the happening of a specified event and — (i) the specified time, circumstance or event has arisen; and (ii) the winding up of the registered business trust has been approved by a majority of the number of votes of unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy present at a general meeting convened in accordance with the requirements under Division 1 of Part 9; ( b ) the unitholders of the registered business trust pass a special resolution directing the trustee‑manager to wind up the registered business trust; or ( c ) the court makes an order directing the trustee‑manager to wind up the registered business trust. (2) Where a registered business trust is to be wound up, the trustee‑manager of the registered business trust must — ( a ) give written notice of the proposed winding up to the Authority within 7 days after the passing of the resolution referred to in subsection (1)( a ) or ( b ); and ( b ) within 10 days after the passing of the resolution referred to in subsection (1)( a ) or ( b ), give notice of the resolution in one or more newspapers circulating in Singapore. (3) Upon the completion of the winding up of a registered business trust in accordance with subsection (1), whether proposed by the trustee‑manager of the registered business trust or otherwise, the trustee‑manager must give written notice of the completed winding up to the Authority within 2 business days of the completion. (4) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction. (5) Any trustee‑manager of a registered business trust which contravenes subsection (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s48
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 48
title: Court may make other orders for winding up
content:
48. —(1) The court may, by order, appoint a licensed insolvency practitioner to take responsibility for winding up a registered business trust in accordance with the trust deed of the registered business trust and any order mentioned in subsection (2) if the court thinks it necessary to do so for reasons including the cessation of the trustee‑manager of the registered business trust to exist or the failure of the trustee‑manager to properly discharge its obligations in relation to the winding up, and upon such appointment by the court and despite any provision in the trust deed, the trustee‑manager no longer has any authority or power to wind up the registered business trust. [40/2018] (2) The court may, by order, give directions as to — ( a ) the procedures for the winding up of a registered business trust if the court thinks it necessary to do so for reasons including the inadequacy or impracticability of the provisions in the trust deed of the registered business trust; and ( b ) the powers, duties, obligations and remuneration of the liquidator of a registered business trust. (3) An order mentioned in subsection (1) or (2) may be made on the application of — ( a ) the trustee‑manager of a registered business trust; ( b ) a director of the trustee‑manager of a registered business trust; ( c ) a unitholder of a registered business trust; ( d ) the Authority; or ( e ) a creditor of a registered business trust. (4) An order mentioned in subsection (2) may be made on the application of the liquidator of a registered business trust. (5) Upon the completion of the winding up of a registered business trust by a liquidator, the liquidator must give written notice of the completed winding up to the Authority within 2 business days of the completion. (6) Any person who contravenes subsection (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s49
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 49
title: Unclaimed money to be paid to Official Receiver
content:
49. —(1) If the trustee‑manager of a registered business trust that is being wound up or the liquidator of a registered business trust has in its possession or under its control — ( a ) any unclaimed or undistributed moneys arising from the trust property of the registered business trust on completion of the winding up of the registered business trust; or ( b ) any unclaimed distribution of profits, income or other payments or returns to unitholders which have remained unclaimed for more than 6 months from the date when the distribution became payable, the trustee‑manager or the liquidator must pay those moneys to the Official Receiver to be placed to the credit of the Business Trusts Liquidation Account and is entitled to the prescribed certificate of receipt for the moneys so paid and that certificate is an effectual discharge to the trustee‑manager or the liquidator in respect of the moneys so paid. (2) The court may, on the application of the Official Receiver, order the trustee‑manager of a registered business trust that is being wound up or the liquidator of a registered business trust to submit to the court an account of any unclaimed or undistributed funds, distributions or other moneys in the hands or under the control of the trustee‑manager or the liquidator verified by affidavit and may direct an audit thereof and may direct the trustee‑manager or the liquidator to pay those moneys to the Official Receiver to be placed to the credit of the Business Trusts Liquidation Account. (3) The interest arising from the investment of the moneys standing to the credit of the Business Trusts Liquidation Account must be paid into the Consolidated Fund. (4) For the purposes of this section, the court may exercise all the powers conferred by this Act with respect to the discovery and realisation of the property of the registered business trust and the provisions of this Act with respect thereto apply, with such adaptations as are prescribed, to proceedings under this section. (5) This section does not, except as expressly declared in this Act, deprive any person of any other right or remedy to which the person is entitled against the trustee‑manager of a registered business trust that is being wound up or the liquidator of a registered business trust or any other person. (6) If any claimant makes any demand for any money placed to the credit of the Business Trusts Liquidation Account, the Official Receiver, upon being satisfied that the claimant is the owner of the money, must authorise payment of the money to be made to the claimant out of that Account or, if it has been paid into the Consolidated Fund, may authorise payment of a like amount to be made to the claimant out of moneys made available by Parliament for the purpose. (7) Any person dissatisfied with the decision of the Official Receiver in respect of a claim made pursuant to subsection (6) may appeal to the court which may confirm, disallow or vary the decision. (8) Where any unclaimed moneys paid to any claimant are afterwards claimed by any other person, that other person is not entitled to any payment out of the Business Trusts Liquidation Account or out of the Consolidated Fund but such person may have recourse against the claimant to whom the unclaimed moneys have been paid. (9) Any unclaimed moneys paid to the credit of the Business Trusts Liquidation Account to the extent to which the unclaimed moneys have not been under this section paid out of that Account must, on the lapse of 7 years from the date of the payment of the moneys to the credit of that Account, be paid into the Consolidated Fund.


document_id: bta-2004
provision_ref: s50
chapter: PART 7 - WINDING UP OF REGISTERED BUSINESS TRUST
section: 50
title: Responsibility for fraudulent trading
content:
50. —(1) If, in the course of the winding up of a registered business trust or in any proceedings against the trustee‑manager in its capacity as the trustee‑manager of the registered business trust, it appears that an officer of the trustee‑manager who was knowingly a party to the contracting of a debt on behalf of the registered business trust had, at the time the debt was contracted, no reasonable or probable ground of expectation, after taking into consideration the other liabilities of the registered business trust (if any) at the time, of the trustee‑manager being able to pay the debt from the trust property of the registered business trust, the officer shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both. (2) Where a person has been convicted of an offence under subsection (1) in relation to the contracting of such a debt mentioned in that subsection, the court, on the application of the liquidator or any creditor of the registered business trust or unitholder of the registered business trust, may declare that the person is to be personally responsible without any limitation of liability for the payment of the whole or any part of that debt. (3) If, in the course of the winding up of a registered business trust or in any proceedings against the trustee‑manager in its capacity as the trustee‑manager of the registered business trust, it appears that any business of the registered business trust has been carried on with intent to defraud creditors of the registered business trust or creditors of any other person or for any fraudulent purpose, the court, on the application of the liquidator or any creditor of the registered business trust or unitholder of the registered business trust, may declare that any person who was knowingly a party to the carrying on of such business of the registered business trust in that manner is to be personally responsible, without any limitation of liability, for all or any of the debts or other liabilities incurred by the trustee‑manager on behalf of the registered business trust as the court directs. (4) Where the court makes any declaration pursuant to subsection (2) or (3), the court may give any further directions for the purpose of giving effect to that declaration, and in particular may make provision for making the liability of any person ( P ) under the declaration a charge on any debt or obligation due from the trustee‑manager in its capacity as trustee‑manager of the registered business trust to P , or on any charge or any interest in any charge on any trust property of the registered business trust held by or vested in P or any corporation or person on P ’s behalf, or any person claiming as assignee from or through P or any corporation or person acting on P ’s behalf, and may from time to time make any further order that is necessary for the purpose of enforcing any charge imposed under this subsection. (5) In subsection (4), “assignee” includes any person to whom or in whose favour, by P ’s directions, the debt, obligation or charge was created, issued or transferred or the interest created, but does not include an assignee for valuable consideration (not including consideration by way of marriage) given in good faith and without notice of any of the matters on the ground of which the declaration is made. (6) Where any business of a registered business trust is carried on with the intent or for the purpose mentioned in subsection (3), every person who was knowingly a party to the carrying on of the business with that intent or purpose shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 7 years or to both. (7) Subsection (6) applies to a registered business trust whether or not it has been, or is in the course of being, wound up. (8) This section has effect even though the person concerned is criminally liable apart from this section in respect of the matters on the ground of which the declaration is made. (9) On the hearing of an application under subsection (2) or (3), the liquidator may give evidence or call witnesses.


document_id: bta-2004
provision_ref: s51
chapter: PART 8 - DEREGISTRATION
section: 51
title: Voluntary deregistration by trustee‑manager
content:
51. —(1) The trustee‑manager of a registered business trust may apply to the Authority to deregister the registered business trust with the Authority, if — ( a ) the deregistration of the registered business trust is approved by unitholders holding in aggregate at least three-fourths of the voting rights of all the unitholders of the registered business trust, who, being entitled to do so, vote in person or, where proxies are allowed, by proxy on a poll at a general meeting of which at least 21 days’ written notice specifying the intention to propose the resolution to deregister the registered business trust has been duly given; and ( b ) the resolution has not been voted against by unitholders holding in aggregate 10% or more of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy on a poll. (2) Where the Authority is satisfied that an application to deregister a registered business trust is in compliance with subsection (1) and the directors of the trustee‑manager of the registered business trust have made a statutory declaration declaring that units in the business trust — ( a ) are no longer held by any person other than — (i) a person who acquired units or derivatives of units in the business trust pursuant to an offer made in reliance on an exemption under section 274 of the Securities and Futures Act 2001; (ii) a person who acquired the units or derivatives of units in the business trust pursuant to an offer mentioned in section 275(1A) of that Act; or (iii) a relevant person as defined under section 275(2) of that Act; or ( b ) are held by no more than 2 persons, the Authority may deregister the registered business trust and, upon the deregistration, the Authority must give notice of the deregistration of the registered business trust in the Gazette . [4/2017] (3) The Authority must notify the trustee‑manager of a registered business trust of the deregistration of the registered business trust.


document_id: bta-2004
provision_ref: s52
chapter: PART 8 - DEREGISTRATION
section: 52
title: Power of Authority to deregister defunct business trust
content:
52. —(1) Where the Authority has reasonable cause to believe that the trustee‑manager of a registered business trust is not managing or operating the business of the registered business trust, the Authority may send to the trustee‑manager by post a letter to that effect and stating that if an answer showing cause to the contrary is not received within one month from the date of the letter, a notice will be published in the Gazette with a view to deregistering the registered business trust. (2) Unless the Authority receives an answer within one month from the date of the letter mentioned in subsection (1) to the effect that the trustee‑manager is managing and operating the business of the registered business trust, the Authority may publish in the Gazette and send to the trustee‑manager by registered post a notice that, at the expiry of 3 months from the date of that notice, the Authority may apply to the court to appoint a liquidator with respect to the registered business trust. (3) Upon receiving a notice of the completion of the winding up of the registered business trust from the liquidator mentioned in subsection (2), as required under section 48(5), the Authority may deregister the registered business trust, and must publish a notice thereof in the Gazette , and on the publication in the Gazette of the notice the business trust is deregistered; but the liability (if any) of every officer of the trustee‑manager of the business trust and every unitholder of the business trust continues and may be enforced as if the business trust had not been wound up. (4) If any person feels aggrieved by the deregistration of the business trust, the court, on an application made by that person at any time within 6 years after the business trust has been so deregistered may, if satisfied that the trustee‑manager of the business trust was, at the time of the deregistration of the business trust, managing and operating the business of the business trust such that it is just that the registration of the business trust should be reinstated, order the registration of the business trust be reinstated; and upon a copy of the order being lodged with the Authority, the business trust is deemed to have continued to be registered as if it had never been deregistered, and the court may by the order give any directions and make any provisions as seem just for placing the trustee‑manager and all other persons in the same position as nearly as may be as if the business trust had not been deregistered. (5) A notice to be sent under this section to a trustee‑manager of a registered business trust may be addressed to the trustee‑manager at its registered office or, if no office has been registered, to the care of some officer of the trustee‑manager.


document_id: bta-2004
provision_ref: s52R
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 52R
title: Arrangements for meetings
content:
52R. —(1) This section applies to the following types of meetings: ( a ) any general meeting of the unitholders of a registered business trust (including an annual general meeting and an extraordinary general meeting); ( b ) any meeting of any class of unitholders; ( c ) a meeting ordered by the court under section 61, if the court so directs. (2) Unless excluded under subsection (5) or (8), a meeting to which this section applies may be held — ( a ) at a physical place; ( b ) at a physical place and using virtual meeting technology; or ( c ) using virtual meeting technology only. (3) Where a meeting to which this section applies under subsection (2)( b ) or ( c ) is held, the meeting may be held without any number of those participating in the meeting being together at the same place. (4) Unless excluded or modified under subsection (5) or excluded under subsection (8), where a meeting to which this section applies is held (whether wholly or partly) using virtual meeting technology — ( a ) a reference in this Act to any person (including any unitholder of a registered business trust) attending a meeting includes a person who is attending the meeting using virtual meeting technology; ( b ) a reference in this Act to any person (including any unitholder of a registered business trust) present or personally present at a meeting includes a person who attends the meeting using virtual meeting technology; ( c ) subject to paragraph ( f ), a reference in this Act to a vote of a unitholder of a registered business trust at a meeting (including a vote for the purposes of electing a chairperson of a meeting), includes a vote by electronic means or any other means permitted by the trust deed of the registered business trust; ( d ) subject to paragraph ( f ), a reference in this Act to voting by a unitholder of a registered business trust at a meeting (including voting for the purposes of electing a chairperson of a meeting), includes voting by electronic means or any other means permitted by the trust deed of the registered business trust; ( e ) subject to paragraph ( f ), a reference in this Act to the entitlement or right of a person to vote at a meeting includes, where the person is present by virtual meeting technology, the entitlement or right to vote by electronic means or any other means permitted by the trust deed of the registered business trust; ( f ) a reference in this Act to voting by a unitholder of a registered business trust on a show of hands at a meeting includes, where the unitholder is present by virtual meeting technology, voting by the unitholder by electronic means or any other means permitted by the trust deed of the registered business trust but only if the unitholder can be identified — (i) by any method that may be prescribed relating to the verification or authentication of the identity of unitholders attending the meeting; or (ii) if no method is so prescribed, by any method that the directors of the trustee-manager of the business trust may determine; ( g ) a reference in this Act to the entitlement or right of a person to be heard at a meeting includes, where the person is present by virtual meeting technology, the entitlement or right to be heard by any means of synchronous communication that the directors of the trustee-manager of the registered business trust may determine; ( h ) a reference in this Act to the right of a unitholder of a registered business trust to speak on any resolution before a meeting includes, where the unitholder is present by virtual meeting technology, the right to communicate by any means of synchronous communication that the directors of the trustee-manager of the registered business trust may determine; ( i ) a reference in this Act to the right of a person to speak at a meeting includes, where the person is present by virtual meeting technology, the right to communicate by any means of synchronous communication that the directors of the trustee-manager of the registered business trust may determine; ( j ) a reference in this Act to any representation being read out or declaration being made at a meeting includes the communication of that representation or declaration at the meeting by any means of synchronous communication that the directors of the trustee-manager of the registered business trust may determine; ( k ) a reference in this Act to an auditor’s report being read before the unitholders of the registered business trust in general meeting includes the communication of the contents of that auditor’s report at the general meeting by any means of synchronous communication that the directors of the trustee-manager of the registered business trust may determine; ( l ) a reference in this Act to the production of the register of the trustee-manager of the registered business trust at the commencement of the annual general meeting and to the keeping of the register open and accessible during the meeting to all persons attending the meeting includes making the register available — (i) on a website during the meeting; or (ii) by any other means during the meeting that may be determined by a resolution passed by unitholders holding in the aggregate a majority of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy; ( m ) a reference in this Act to the laying of a profit and loss account or statement before the unitholders of a registered business trust includes producing or making available the relevant document — (i) on a website; or (ii) by any other means that may be determined by a resolution passed by unitholders holding in the aggregate a majority of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy; and ( n ) a reference in this Act to any accounts, balance sheet, cash flow statement, profit and loss account, report, statement, auditor’s report or other document being laid or caused to be laid before the unitholders of a registered business trust includes the relevant document being produced or made available or caused to be produced or made available — (i) on a website; or (ii) by any other means that may be determined by a resolution passed by unitholders holding in the aggregate a majority of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy. (5) This section applies despite the provisions contained in the trust deed of a registered business trust, except where — ( a ) in the case of a registered business trust registered before 1 July 2023, the trust deed of the registered business trust is on or after that date modified or replaced — (i) to exclude the application of paragraph ( b ) or ( c ) of subsection (2) (or both) in respect of all or any meetings to which this section applies; or (ii) to exclude or modify the application of paragraphs ( a ) to ( n ) of subsection (4) (or any of those paragraphs) in respect of all or any meetings to which this section applies; or ( b ) in the case of a registered business trust registered on or after 1 July 2023 — (i) the trust deed of the registered business trust — (A) excludes the application of paragraph ( b ) or ( c ) of subsection (2) (or both) in respect of all or any meetings to which this section applies; or (B) excludes or modifies the application of paragraphs ( a ) to ( n ) of subsection (4) (or any of those paragraphs) in respect of all or any meetings to which this section applies; or (ii) the trust deed of the registered business trust is, at any time after the registered business trust is registered, modified or replaced — (A) to exclude the application of paragraph ( b ) or ( c ) of subsection (2) (or both) in respect of all or any meetings to which this section applies; or (B) to exclude or modify the application of paragraphs ( a ) to ( n ) of subsection (4) (or any of those paragraphs) in respect of all or any meetings to which this section applies. (6) In subsection (4), a reference to a person includes, where appropriate, the person’s proxy. (7) In this section and section 114, “virtual meeting technology” means any technology that allows a person to participate in a meeting without being physically present at the place of meeting. (8) The Authority may, by order in the Gazette , exclude the application of subsection (2)( c ) in respect of any prescribed class of registered business trusts. [Act 17 of 2023 wef 01/07/2023]


document_id: bta-2004
provision_ref: s53
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 53
title: Annual general meeting
content:
53. —(1) The trustee‑manager of a registered business trust must call a general meeting of the unitholders of the registered business trust known as the “annual general meeting” once in every calendar year and not more than 15 months after the holding of the last preceding annual general meeting, but so long as the unitholders of the registered business trust hold their first annual general meeting within 18 months of the registration of the registered business trust, the trustee‑manager need not call an annual general meeting in the year of the registration of the registered business trust or in the following year. (2) Despite subsection (1), the Authority, on the application of the trustee‑manager of a registered business trust, may, if for any special reason it thinks fit to do so, extend the period of 15 months or 18 months mentioned in that subsection, even though the period is so extended beyond the calendar year. (3) Subject to notice being given to all the unitholders of a registered business trust entitled to receive notice of the meeting, a general meeting may be held at any time and the unitholders of a registered business trust may resolve that any meeting held or summoned to be held is to be the annual general meeting of the unitholders of the registered business trust. (4) If default is made in holding an annual general meeting of the unitholders of a registered business trust — ( a ) the trustee‑manager of the registered business trust shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction; and ( b ) the court may, on the application of any unitholder of the registered business trust, order a general meeting to be called.


document_id: bta-2004
provision_ref: s54
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 54
title: Convening of extraordinary general meeting on requisition
content:
54. —(1) The directors of the trustee‑manager of a registered business trust must, despite any provision in the trust deed of the registered business trust, on the requisition of unitholders holding in aggregate at the date of the deposit of the requisition at least 10% of the total voting rights of all the unitholders of the registered business trust having at that date a right to vote at general meetings, immediately proceed duly to convene an extraordinary general meeting of the unitholders of the registered business trust to be held as soon as practicable but in any case not later than 2 months after the receipt by the trustee‑manager of the requisition. (2) The requisition must state the objects of the meeting and must be signed by the requisitionists and deposited at the registered office of the trustee‑manager of the registered business trust, and may consist of several documents in like form each signed by one or more requisitionists. (3) If the directors of the trustee‑manager of the registered business trust do not, within 21 days after the date of the deposit of the requisition, proceed to convene a meeting, the requisitionists or any of them representing more than 50% of the total voting rights of all of the requisitionists, may themselves convene a meeting, in the same manner as nearly as possible as that in which meetings are to be convened by the trustee‑manager, but any meeting so convened must not be held after the expiry of 3 months from that date. (4) The trustee‑manager of the registered business trust must pay to the requisitionists any reasonable expenses incurred by the requisitionists by reason of the failure of the directors of the trustee‑manager to convene a meeting and — ( a ) the trustee‑manager is liable to make such payment to the requisitionists without any recourse to the trust property of the registered business trust for reimbursement of any expenses incurred as a result of that liability; and ( b ) any sum so paid by the trustee‑manager to the requisitionists must be retained by the trustee‑manager out of any sums due or to become due from the trustee‑manager to the directors of the trustee‑manager by way of fees or other remuneration in respect of the services of those directors. (5) Any trustee‑manager of a registered business trust which contravenes subsection (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s55
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 55
title: Calling of meetings
content:
55. —(1) Two or more unitholders of a registered business trust may call a meeting of unitholders of the registered business trust if they — ( a ) hold in aggregate at least 10% of the total voting rights of all the unitholders having at the date of calling of the meeting a right to vote at general meetings of the unitholders of the registered business trust; or ( b ) constitute at least 5% in number of the unitholders of the registered business trust or any lesser number that is provided by the trust deed of the registered business trust. (2) The trustee‑manager of a registered business trust must call a meeting of the unitholders of the registered business trust or of a class of unitholders of the registered business trust, other than a meeting for the passing of a special resolution, by written notice of at least 14 days or any longer period that is provided in the trust deed of the registered business trust. (3) A meeting is, even though it is called by notice shorter than is required by subsection (2), deemed to be duly called if it is so agreed — ( a ) in the case of a meeting called as the annual general meeting, by all the unitholders entitled to attend and vote at that meeting; or ( b ) in the case of any other meeting, by a majority in number of the unitholders having a right to attend and vote at that meeting, being a majority which together holds at least 95% of the total voting rights of all the unitholders at that meeting. (4) The trustee‑manager of a registered business trust must serve notice of every meeting on every unitholder of the registered business trust having a right to attend and vote at that meeting in the manner in which such notice is required to be served under the trust deed of the registered business trust. (5) Any trustee‑manager of a registered business trust which contravenes subsection (2) or (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s56
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 56
title: Provision in trust deed as to right to demand poll
content:
56. —(1) Any provision in the trust deed of a registered business trust is void in so far as it would have the effect — ( a ) of excluding the right to demand a poll at a general meeting of the unitholders of the registered business trust on any question or matter other than the election of the chairperson of the meeting or the adjournment of the meeting; ( b ) of making ineffective a demand for a poll on any question or matter other than the election of the chairperson of the meeting or the adjournment of the meeting that is made — (i) by at least 5 unitholders of the registered business trust having the right to vote at the meeting; or (ii) by a unitholder or unitholders of the registered business trust representing at least 5% of the total voting rights of all the unitholders having the right to vote at the meeting; or [Act 30 of 2022 wef 12/03/2024] ( c ) of requiring the instrument appointing a proxy or any other document necessary to show the validity of or otherwise relating to the appointment of a proxy to be received by the trustee‑manager of the registered business trust or any other person more than 72 hours before a meeting or adjourned meeting in order that the appointment may be effective at that meeting. [Act 30 of 2022 wef 12/03/2024] (1A) Despite subsection (1)( b ), where any provision in the trust deed of a registered business trust registered under this Act before the date of commencement of section 21 of the Business Trusts (Amendment) Act 2022 is void under subsection (1)( b )(ii), a demand for a poll on any question or matter other than the election of the chairperson of the meeting or the adjournment of the meeting may be made by a unitholder or unitholders of the registered business trust representing at least 5% of the total voting rights of all the unitholders having the right to vote at the meeting. [Act 30 of 2022 wef 12/03/2024] (2) The instrument appointing a proxy to vote at a meeting of the unitholders of a registered business trust is deemed to confer authority to demand or join in demanding a poll, and for the purposes of subsection (1), a demand by a person as proxy for a unitholder of the registered business trust is deemed to be the same as a demand by the unitholder. (3) A person entitled to vote on a poll at a meeting is deemed to be a person entitled to vote for the purposes of this Act.


document_id: bta-2004
provision_ref: s57
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 57
title: Quorum, chairperson, voting, etc., at meetings
content:
57. —(1) So far as the trust deed of a registered business trust does not make any other provision in that behalf and subject to section 58 — ( a ) 2 unitholders of the registered business trust personally present form a quorum; ( b ) any unitholder of the registered business trust elected by the unitholders present at a meeting may be chairperson of the meeting; ( c ) on a show of hands, each unitholder of the registered business trust who is personally present and entitled to vote has one vote; and ( d ) on a poll, each unitholder of the registered business trust has one vote in respect of each unit in the registered business trust held by the unitholder. (2) On a poll taken at a meeting, a person entitled to more than one vote need not, if the person votes, use all the person’s votes or cast all the votes the person uses in the same way.


document_id: bta-2004
provision_ref: s58
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 58
title: Voting rights in respect of units in registered business trusts
content:
58. Despite any provision in this Act or in the trust deed of a registered business trust, but subject to section 59, each unit in a registered business trust confers the right at a poll at any general meeting of the unitholders of the registered business trust to one vote, and to one vote only.


document_id: bta-2004
provision_ref: s59
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 59
title: Unitholder’s rights at meetings
content:
59. Every unitholder of a registered business trust, despite any provision in the trust deed of the registered business trust, has a right to attend any general meeting of the unitholders of the registered business trust and to speak and vote on any resolution before the meeting, except that the trust deed may provide that a unitholder is not entitled to vote unless all calls or other sums personally payable by the unitholder in respect of units in the registered business trust have been paid.


document_id: bta-2004
provision_ref: s60
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 60
title: Proxies
content:
60. —(1) Subject to this section, a unitholder of a registered business trust entitled to attend and vote at a meeting of the unitholders of the registered business trust, or at a meeting of any class of unitholders of the registered business trust, is entitled to appoint another person, whether a unitholder or not, as the unitholder’s proxy to attend and vote instead of the unitholder at the meeting. [Act 30 of 2022 wef 12/03/2024] (2) Subject to this section, a proxy appointed under subsection (1) to attend and vote at a meeting of the unitholders of a registered business trust instead of a unitholder of the registered business trust also has the same right as the unitholder to speak at the meeting, but unless the trust deed otherwise provides — ( a ) a proxy is not entitled to vote except on a poll; ( b ) a unitholder is not entitled to appoint more than 2 proxies to attend and vote at the same meeting; and ( c ) where a unitholder appoints 2 proxies, the appointments are invalid unless the unitholder specifies the proportions of the unitholder’s holdings to be represented by each proxy. [Act 30 of 2022 wef 12/03/2024] (2A) A unitholder of a registered business trust who is a relevant intermediary may appoint more than 2 proxies in relation to a meeting to exercise all or any of the unitholder’s rights to attend and to speak and vote at the meeting, but each proxy must be appointed to exercise the rights attached to a different unit or units held by the unitholder (which number and class of units must be specified). [Act 30 of 2022 wef 12/03/2024] (2B) A proxy appointed under subsection (2A) has at a meeting the right to vote on a show of hands. [Act 30 of 2022 wef 12/03/2024] (3) The trustee‑manager of a registered business trust must, in every notice calling a meeting of the unitholders of the registered business trust or a meeting of any class of unitholders of the registered business trust, provide with reasonable prominence a statement as to the rights of a unitholder to appoint a proxy or proxies to attend and vote instead of the unitholder, and that a proxy need not also be a unitholder. [Act 30 of 2022 wef 12/03/2024] (4) Any trustee‑manager of a registered business trust which authorises or permits an invitation to appoint as proxy a person or one of a number of persons specified in the invitation to be issued at the expense of the registered business trust to only some of the unitholders of the registered business trust entitled to be sent a notice of the meeting and to vote at that meeting by proxy shall be guilty of an offence. (5) A person is not guilty of an offence under subsection (4) by reason only of the issue to a unitholder of a registered business trust at the unitholder’s request of a form of appointment naming the proxy or a list of persons willing to act as proxies if the form or list is available on request in writing to every unitholder entitled to vote at the meeting by proxy. (6) Any trustee‑manager of a registered business trust which authorises or permits an invitation to appoint as proxy a person or one of a number of persons specified in the invitation to be issued or circulated shall be guilty of an offence unless the invitation is accompanied by a form of proxy which entitles the unitholder of the registered business trust to direct the proxy to vote either for or against the resolution. (7) Any trustee‑manager of a registered business trust which contravenes subsection (3) shall be guilty of an offence. (8) In this section — “banking corporation” means a bank or merchant bank licensed under the Banking Act 1970; “relevant intermediary” means — ( a ) a banking corporation or a wholly owned subsidiary of a banking corporation, whose business includes the provision of nominee services and who holds units in that capacity; ( b ) a person holding a capital markets services licence to provide custodial services under the Securities and Futures Act 2001 and who holds units in that capacity; or ( c ) the Central Provident Fund Board established by the Central Provident Fund Act 1953, in respect of units purchased under the subsidiary legislation made under that Act providing for the making of investments from the contributions and interest standing to the credit of members of the Central Provident Fund, if the Central Provident Fund Board holds those units in the capacity of an intermediary pursuant to or in accordance with that subsidiary legislation; “wholly owned subsidiary” has the meaning given by section 5B of the Companies Act 1967. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s61
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 61
title: Power of court to order meeting
content:
61. If for any reason it is impracticable to call a meeting in any manner in which meetings may be called or to conduct the meeting in the manner provided by the trust deed or under this Act, the court may, either of its own motion or on the application of any director of the trustee‑manager of a registered business trust or of any unitholder of the registered business trust who would be entitled to vote at the meeting or of the personal representative of any deceased unitholder of the registered business trust, order a meeting to be called, held and conducted in any manner that the court thinks fit, and may give any ancillary or consequential directions that it thinks expedient, including a direction that one unitholder present in person or by proxy is deemed to constitute the quorum for a meeting or that the personal representative of any deceased unitholder may exercise all or any of the powers that the deceased unitholder could have exercised if the unitholder were present at the meeting.


document_id: bta-2004
provision_ref: s62
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 62
title: Circulation of unitholders’ resolutions, etc.
content:
62. —(1) Subject to this section, the trustee‑manager of a registered business trust must, on the requisition of the number of unitholders of the registered business trust specified in subsection (2) and unless the unitholders of the registered business trust otherwise resolve at a general meeting, at the expense of the requisitionists — ( a ) give to the unitholders of the registered business trust entitled to receive notice of the next annual general meeting, notice of any resolution which may properly be moved and is intended to be moved at that meeting or (if the resolution is proposed to be passed by written means under section 63A) for which agreement is sought; and [Act 30 of 2022 wef 12/03/2024] ( b ) circulate to the unitholders entitled to have notice of any general meeting sent to them, any statement of not more than 1,000 words with respect to the matter referred to in any proposed resolution or the business to be dealt with at that meeting. (2) The number of unitholders of a registered business trust necessary for a requisition under subsection (1) is — ( a ) any number of unitholders representing at least 5% of the total voting rights of all the unitholders of the registered business trust having at the date of the requisition a right to vote at the meeting to which the requisition relates; or ( b ) at least 100 unitholders holding units in the registered business trust on which there has been paid up an average sum, per unitholder, of at least $500. (3) Subject to subsection (3A), the trustee-manager of a registered business trust must give the notice of a resolution mentioned in subsection (1)( a ) and the statement mentioned in subsection (1)( b ) to the unitholders of the registered business trust entitled to have notice of the meeting sent to them by serving on each unitholder, in any manner permitted for service of the notice of the meeting, a copy of the resolution and statement. [Act 30 of 2022 wef 12/03/2024] (3A) Where the resolution is proposed to be passed by written means under section 63A, the trustee-manager of a registered business trust must give and circulate the notice of the resolution mentioned in subsection (1)( a ) and statement mentioned in subsection (1)( b ) to the unitholders of the registered business trust entitled to have notice of the meeting sent to them by serving on each unitholder — ( a ) a copy of the resolution and statement; and ( b ) a notification that formal agreement to the resolution is being sought under section 63A. [Act 30 of 2022 wef 12/03/2024] (3B) The trustee-manager of a registered business trust must give notice of the resolution to any other unitholder of the registered business trust by serving on the unitholder notice of the general effect of the resolution in any manner permitted for giving the unitholder notice of meetings of the unitholders of the registered business trust. [Act 30 of 2022 wef 12/03/2024] (4) Except where the resolution is proposed to be passed by written means under section 63A, the trustee‑manager of a registered business trust must serve the copy of the resolution mentioned in subsection (3), or give notice of the general effect of the resolution mentioned in subsection (3B) (as the case may be) in the same manner and, so far as practicable, at the same time as the notice of the meeting and, where it is not practicable for it to be served or given at that time, the trustee‑manager must serve the copy of the resolution or give notice of the general effect of the resolution as soon as practicable thereafter. [Act 30 of 2022 wef 12/03/2024] (5) Subject to subsection (6A), the trustee‑manager of a registered business trust is not bound under this section to give notice of any resolution or to circulate any statement unless a copy of the requisition signed by the requisitionists, or 2 or more copies which between them contain the signatures of all the requisitionists, is deposited at the registered office of the trustee‑manager — ( a ) in the case of a requisition requiring notice of a resolution, at least 6 weeks before the meeting; and ( b ) in the case of any other requisition, at least one week before the meeting. [Act 30 of 2022 wef 12/03/2024] (6) Despite subsection (5), a copy of a requisition requiring notice of a resolution deposited at the registered office of the trustee‑manager is deemed to have been properly deposited for the purposes of that subsection even if the copy was not deposited within the time required by that subsection so long as the copy was deposited before an annual general meeting is called and the annual general meeting is called for a date 6 weeks or less after the copy has been deposited. (6A) A trustee-manager of a registered business trust is not bound under this section to give notice of any resolution which is proposed to be passed by written means under section 63A, or to circulate any statement relating thereto, unless — ( a ) the requisition setting out the text of the resolution and the statement is received by a director of the trustee-manager in legible form or a permitted alternative form; and ( b ) the notice states that formal agreement to the resolution is sought under section 63A. [Act 30 of 2022 wef 12/03/2024] (6B) Where the requisition under subsection (6A)( a ) requests that the date of its receipt by the trustee-manager of a registered business trust be notified to a specified person, the directors of the trustee-manager must, without delay after it is first received by a director of the trustee-manager in legible form or a permitted alternative form, notify that person of the date when it was first so received. [Act 30 of 2022 wef 12/03/2024] (7) The trustee‑manager of a registered business trust is not bound under this section to circulate any statement if the court is, on the application either of the trustee‑manager or of any other person who claims to be aggrieved, satisfied that the rights conferred by this section are being abused to secure needless publicity for any defamatory matter and the court may order the trustee‑manager’s costs on an application under this section to be paid in whole or in part by the requisitionists, even though the requisitionists are not parties to the application. (8) Despite anything in the trust deed of a registered business trust, the business which may be dealt with at an annual general meeting of the unitholders of the registered business trust includes any resolution of which notice is given in accordance with this section, and for the purposes of this subsection, notice is deemed to have been so given despite the accidental omission, in giving it, of one or more unitholders of the registered business trust. (9) Any trustee-manager of a registered business trust which contravenes subsection (1), (3), (3A), (3B) or (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000. [Act 30 of 2022 wef 12/03/2024] (10) Every director of the trustee-manager of a registered business trust who contravenes subsection (6B) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000. [Act 30 of 2022 wef 12/03/2024] (11) For the purposes of this section, something is “in legible form or a permitted alternative form” if, and only if, it is sent or otherwise supplied — ( a ) in a form (such as a paper document) that is legible before being sent or otherwise supplied and does not change form during that process; or ( b ) in another form that — (i) is currently agreed between the trustee-manager of the registered business trust and the person as a form in which the thing may be sent or otherwise supplied to the trustee-manager; and (ii) is such that documents sent or supplied in that form can (where particular conditions are met) be received in legible form or be made legible following receipt in non-legible form. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63
title: Special resolutions
content:
63. —(1) A resolution is considered a special resolution when it has been passed by the unitholders of a registered business trust holding in aggregate at least three-fourths of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy present at a general meeting of which at least 21 days’ written notice specifying the intention to propose the resolution as a special resolution has been duly given. (2) Despite subsection (1), if it is so agreed by a majority in number of the unitholders of a registered business trust having the right to attend and vote at the meeting, being a majority which together holds at least 95% of the total voting rights that could be exercised at that meeting, a resolution may be proposed and passed as a special resolution at a meeting of which written notice of a period less than that required under subsection (1) has been given. (3) At any meeting at which a special resolution is submitted, a declaration of the chairperson that the resolution is carried is, unless a poll is demanded, conclusive evidence of the fact without proof of the number or proportion of the votes recorded in favour of or against the resolution. (4) At any meeting at which a special resolution is submitted, a poll is deemed to be effectively demanded if demanded — ( a ) by such number of unitholders of a registered business trust for the time being entitled under the trust deed of the registered business trust to vote at the meeting as is specified in the trust deed, but it is not in any case necessary for more than 5 unitholders to make the demand; or ( b ) if no such provision is made by the trust deed, by 3 unitholders so entitled, or by one unitholder or 2 unitholders so entitled, if that unitholder holds or those 2 unitholders together hold at least 10% of the total voting rights of all the unitholders having a right to vote at the meeting. (5) In computing the majority on a poll demanded on the question that a special resolution be passed, reference is to be had to the number of votes cast for and against the resolution and to the number of votes to which each unitholder is entitled by this Act or the trust deed of the registered business trust.


document_id: bta-2004
provision_ref: s63A
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63A
title: Passing of resolutions by written means
content:
63A. —(1) Despite any other provision of this Act, the unitholders of an unlisted registered business trust may pass any resolution by written means in accordance with the provisions of this section and sections 63B to 63G. (2) Subsection (1) does not apply to a resolution for which special notice is required. (3) A special resolution is passed by written means if the resolution indicates that it is a special resolution and if it has been formally agreed on any date by one or more unitholders of the unlisted registered business trust who on that date represent — ( a ) at least 75%; or ( b ) if the trust deed of the unlisted registered business trust requires a greater majority for that resolution, that greater majority, of the total voting rights of all unitholders who on that date would have the right to vote on that resolution at a general meeting of the unitholders of the unlisted registered business trust. (4) An ordinary resolution is passed by written means if the resolution does not indicate that it is a special resolution and if it has been formally agreed on any date by one or more unitholders of the unlisted registered business trust who on that date represent — ( a ) a majority; or ( b ) if the trust deed of the unlisted registered business trust requires a greater majority for that resolution, that greater majority, of the total voting rights of all the unitholders who on that date would have the right to vote on that resolution at a general meeting of the unitholders of the unlisted registered business trust. (5) For the purposes of this section, a resolution of the unitholders of an unlisted registered business trust is formally agreed by a unitholder if — ( a ) the trustee-manager of the unlisted registered business trust receives from the unitholder (or the unitholder’s proxy if this is allowed) a document that — (i) is given to the trustee-manager in legible form or a permitted alternative form; (ii) indicates the unitholder’s agreement (or agreement on the unitholder’s behalf) to the resolution by way of the unitholder’s signature (or the unitholder’s proxy’s signature if that is allowed), or any other method that the trust deed of the unlisted registered business trust may provide; and (iii) includes the text of the resolution or otherwise makes clear that it is that resolution that is being agreed to; and ( b ) the unitholder (or the unitholder’s proxy) had a legible text of the resolution before giving that document. (6) Nothing in subsection (3) or (4) is to be construed as requiring the requisite number of unitholders to formally agree to the resolution on a single day. (7) For the purposes of this section, something is “in legible form or a permitted alternative form” if, and only if, it is sent or otherwise supplied — ( a ) in a form (such as a paper document) that is legible before being sent or otherwise supplied and does not change form during that process; or ( b ) in another form that — (i) is currently agreed between the trustee-manager of the unlisted registered business trust and the person as a form in which the thing may be sent or otherwise supplied to the trustee-manager; and (ii) is such that documents sent or supplied in that form can (where particular conditions are met) be received in legible form or be made legible following receipt in non-legible form. (8) Any reference in this Act or any other law to the passing or making of a resolution, or the passing or making of a resolution at a meeting of the unitholders of the unlisted registered business trust, includes a reference to the passing of the resolution by written means in accordance with this section. (9) Any reference in this Act or any other law to the doing of anything at a general meeting of the unitholders of an unlisted registered business trust includes a reference to the passing of a resolution authorising the doing of that thing by written means in accordance with this section. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63B
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63B
title: Requirements for passing of resolutions by written means
content:
63B. —(1) A resolution of the unitholders of an unlisted registered business trust may only be passed by written means if — ( a ) either — (i) agreement to the resolution was first sought by the directors of the trustee-manager of the unlisted registered business trust in accordance with section 63C; or (ii) a requisition for that resolution was first given to the trustee-manager of the unlisted registered business trust in accordance with section 62 and, by reason of that notice, the documents mentioned in section 62(3A) in respect of the resolution were served on the unitholders of the unlisted registered business trust in accordance with section 62(3A); ( b ) the trust deed of the unlisted registered business trust does not prohibit the passing of resolutions (either generally or for the purpose in question) by written means; and ( c ) all conditions in the trust deed of the unlisted registered business trust relating to the passing of the resolution by written means are met. (2) Any resolution that is passed in contravention of subsection (1) is invalid. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63C
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63C
title: Where directors seek agreement to resolution by written means
content:
63C. —(1) The directors of the trustee-manager of an unlisted registered business trust who wish to seek agreement to a resolution of the unitholders of the unlisted registered business trust and for it to be passed by written means must send to each unitholder, having the right to vote on that resolution at a general meeting of the unitholders of the unlisted registered business trust, a copy of the text of the resolution. (2) As far as practicable, the directors must comply with subsection (1) as respects every unitholder at the same time and without delay. (3) Without limiting any other means of complying with subsections (1) and (2), the directors have complied with those subsections if they secure that the same paper document containing the text of the resolution is sent without delay to each unitholder in turn. (4) Subject to section 63D, if the resolution is passed before the directors have complied with subsection (1) as respects every unitholder, that fact does not affect the validity of the resolution or any obligation already incurred by the directors under subsections (1) and (2). [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63D
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63D
title: Unitholders may require general meeting for resolution
content:
63D. —(1) Any unitholder or unitholders of an unlisted registered business trust representing at least 5% of the total voting rights of all the unitholders having the right to vote on a resolution at a general meeting of the unitholders of the unlisted registered business trust may, within 7 days after — ( a ) the text of the resolution has been sent to the unitholder or unitholders in accordance with section 63C; or ( b ) the documents mentioned in section 62(3A) in respect of the resolution have been served on the unitholder or unitholders, (as the case may be) give notice to the trustee-manager of the unlisted registered business trust requiring that a general meeting of the unitholders of the unlisted registered business trust be convened for that resolution. (2) Where notice is given under subsection (1) — ( a ) the resolution is invalid even though it may have in the meantime been passed in accordance with section 63A; and ( b ) the directors of the trustee-manager of the unlisted registered business trust must proceed to convene a general meeting of the unitholders of the unlisted registered business trust for the resolution. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63E
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63E
title: Period for agreeing to written resolution
content:
63E. —(1) Unless the trust deed of an unlisted registered business trust otherwise provides, a resolution of the unitholders of the unlisted registered business trust proposed to be passed by written means lapses if it is not passed before the end of the period of 28 days starting on the date on which the written resolution is circulated to the unitholders of the unlisted registered business trust. (2) The agreement to a resolution is ineffective if indicated after the expiry of the period mentioned in subsection (1). [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63F
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63F
title:
Duty of trustee-manager of unlisted registered business trust to notify unitholders that resolution passed by written means

content:
63F. —(1) Where a resolution of the unitholders of an unlisted registered business trust is passed by written means, the trustee-manager of the unlisted registered business trust must — ( a ) notify every unitholder that it has been passed; and ( b ) do so within 15 days after the earliest date on which a director or secretary of the trustee-manager is aware that it has been passed. (2) Non-compliance with subsection (1) does not render the resolution invalid. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s63G
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 63G
title: Recording of resolutions passed by written means
content:
63G. —(1) Where a resolution of the unitholders of an unlisted registered business trust is passed by written means, the trustee-manager of the unlisted registered business trust must cause a record of the resolution, and the indication of each unitholder’s agreement (or agreement on the unitholder’s behalf) to it, to be entered in a book in the same way as minutes of proceedings of a general meeting of the unitholders of the unlisted registered business trust. (2) Non-compliance with subsection (1) does not render the resolution invalid. (3) Any such record, if purporting to be signed by a director or the secretary of the trustee-manager of the unlisted registered business trust, is evidence of the proceedings in passing the resolution. (4) Where a record is made in accordance with this section, then, until the contrary is proved, the requirements of this Act with respect to those proceedings are deemed to have been complied with. (5) Section 68 applies in relation to a record made in accordance with this section as it applies in relation to minutes of proceedings of a general meeting of the unitholders of a registered business trust. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s64
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 64
title: Resolutions requiring special notice
content:
64. —(1) Subject to subsection (2), where by this Act special notice is required of a resolution, the resolution is not effective unless — ( a ) notice of the intention to move it has been given to the trustee‑manager of a registered business trust at least 28 days before the meeting at which it is moved; and ( b ) the trustee‑manager of a registered business trust has given the unitholders of the registered business trust notice of any such resolution at the same time and in the same manner as it gives notice of the meeting or, if that is not practicable, has given them notice of such resolution, in any manner allowed by the trust deed of the registered business trust, at least 14 days before the meeting. (2) If a meeting is called for a date 28 days or less after notice of the intention to move a resolution mentioned in subsection (1) has been given to the trustee‑manager of the registered business trust, such notice is, although not given to the trustee‑manager within the time required by that subsection, deemed to be properly given.


document_id: bta-2004
provision_ref: s65
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 65
title: Registration and copies of certain resolutions
content:
65. —(1) Except as otherwise expressly provided in this Act, the trustee‑manager of a registered business trust must lodge with the Authority a copy of — ( a ) every special resolution; and ( b ) every resolution passed by any class of unitholders of the registered business trust whether agreed to by all the unitholders of that class or not, within 14 days after the passing or making of every such resolution. [Act 30 of 2022 wef 12/03/2024] (2) The trustee‑manager of a registered business trust must, at the request of any unitholder of the registered business trust and without charge, forward to the unitholder a copy of every resolution to which this section applies. (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 and, in the case of a continuing offence, to a further fine not exceeding $1,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s66
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 66
title: Resolutions at adjourned meetings
content:
66. Where a resolution is passed at an adjourned meeting of the unitholders of a registered business trust or of unitholders of any class of units in the registered business trust, the resolution is for all purposes to be treated as having been passed on the date on which it was in fact passed and not on any earlier date.


document_id: bta-2004
provision_ref: s67
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 67
title: Minutes of proceedings
content:
67. —(1) The trustee‑manager of a registered business trust must cause — ( a ) minutes of all proceedings of general meetings of the unitholders of the registered business trust to be entered in books kept for that purpose within one month of the date upon which the relevant meeting was held; and ( b ) those minutes to be signed by the chairperson of the meeting at which the proceedings were had or by the chairperson of the next succeeding meeting. (2) Any minutes so entered that are purported to be signed as provided in subsection (1) are evidence of the proceedings to which they relate, unless the contrary is proved. (3) Where minutes have been so entered and signed, then, until the contrary is proved — ( a ) the meeting is deemed to have been duly held and convened; and ( b ) all proceedings had at that meeting are deemed to have been duly had. (3A) The trustee-manager of a registered business trust must keep minute books in which it must cause to be entered resolutions passed by written means under section 63A, within one month after the passing or making of each resolution. [Act 30 of 2022 wef 12/03/2024] (3B) The trustee-manager of a registered business trust must ensure that the minutes of the passing of a resolution mentioned in subsection (3A) are signed by a director of the trustee-manager within a reasonable time after the resolution is passed. [Act 30 of 2022 wef 12/03/2024] (3C) Minutes entered in accordance with subsection (3A) and purportedly signed in accordance with subsection (3B) are evidence of the resolution to which they relate, unless the contrary is proved. [Act 30 of 2022 wef 12/03/2024] (4) Any trustee‑manager of a registered business trust which contravenes subsection (1), (3A) or (3B) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s68
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 68
title: Inspection of minute books
content:
68. —(1) The trustee‑manager of a registered business trust must — ( a ) keep the books mentioned in section 67(1) and (3A) at the registered office or the principal place of business in Singapore of the trustee‑manager; and [Act 30 of 2022 wef 12/03/2024] ( b ) make the books available for inspection by any unitholder of the registered business trust without charge. (2) The trustee‑manager of a registered business trust must, within 14 days after any unitholder of the registered business trust has made a request in writing for a copy of any minutes specified in section 67(1) or (3A), provide that unitholder with a copy of the minutes without charge. [Act 30 of 2022 wef 12/03/2024] (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction. Division 2 &#x2014; Registers


document_id: bta-2004
provision_ref: s69
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 69
title: Register of unitholders
content:
69. —(1) The trustee‑manager of a registered business trust must — ( a ) keep and maintain, or cause to be kept and maintained, a register of the unitholders of the registered business trust; and ( b ) make that register available for inspection, without charge, by any person during the business hours of the trustee‑manager. (2) The register mentioned in subsection (1) must contain — ( a ) the name and address of each unitholder of the registered business trust; ( b ) the extent of holding by each unitholder of units in the registered business trust; ( c ) the date on which the name of each person was entered in the register as a unitholder; and ( d ) the date on which any person ceased to be a unitholder. (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction. (4) The trustee‑manager of a registered business trust is not by reason of anything done under Subdivision (1) of Division 2 of Part 7 of the Securities and Futures Act 2001 — ( a ) to be taken for any purpose to have notice of; or ( b ) to be put upon inquiry as to, a right of a person to or in relation to a unit in the registered business trust for the purposes of this section. [2/2009]


document_id: bta-2004
provision_ref: s70
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 70
title: Place at which register is kept
content:
70. —(1) The trustee‑manager of a registered business trust must keep the register mentioned in section 69 at its registered office, but — ( a ) if the work of making up the register is done at another office of the trustee‑manager in Singapore, the register may be kept at that other office; or ( b ) if the trustee‑manager arranges with some other person to make up the register on its behalf, the register may be kept at the office of that other person at which the work is done if that office is in Singapore. (2) The trustee‑manager of a registered business trust must, within 14 days after the register is first kept at a place other than the registered office, lodge with the Authority notice of the place where the register is kept and must, within 14 days after any change in the place at which the register is kept, lodge with the Authority notice of the change. (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 and, in the case of a continuing offence, to a further fine not exceeding $2,500 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s71
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 71
title: Consequences of default by agent
content:
71. Where, by virtue of section 70(1)( b ), the register of the unitholders of a registered business trust is kept at the office of a person ( P ) other than the trustee‑manager of the registered business trust and, by reason of any default of P , the trustee‑manager fails to comply with section 70(1) or (2) or any other provision of this Act as to the production of the register, P shall be liable to the same penalties as if P were an officer of the trustee‑manager in accordance with section 109, and the power of the court under section 102 extends to the making of orders against P and P ’s officers and employees.


document_id: bta-2004
provision_ref: s72
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 72
title: Power of court to rectify register
content:
72. —(1) If — ( a ) the name of any person is without sufficient cause entered in or omitted from the register of the unitholders of a registered business trust mentioned in section 69(1); or ( b ) default is made or unnecessary delay takes place in entering in the register the fact of any person having ceased to be a unitholder, the person aggrieved or any unitholder or the trustee‑manager of the registered business trust, on behalf of the registered business trust, may apply to the court to rectify the register, and the court may refuse the application or may order rectification of the register and payment by the trustee‑manager of any damages sustained by any party to the application. (2) On any application under subsection (1), the court may decide — ( a ) any question relating to the title of any person who is a party to the application to have the person’s name entered in or omitted from the register of unitholders of a registered business trust mentioned in section 69(1), whether the question arises between unitholders or alleged unitholders or between unitholders or alleged unitholders on the one hand and the trustee‑manager of the registered business trust on the other hand; and ( b ) generally, any question necessary or expedient to be decided for the rectification of the register. (3) The court when making an order to rectify a register of the unitholders of a registered business trust is to direct, by its order, a notice of the rectification to be so lodged with the Authority. (4) No application to rectify a register of the unitholders of a registered business trust in respect of an entry which was made in the register more than 30 years before the date of the application is to be entertained by the court.


document_id: bta-2004
provision_ref: s73
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 73
title: Limitation of liability of trustee, etc., registered as holder of units
content:
73. —(1) Any trustee, executor or administrator of the estate of any deceased person who was registered in a register of the unitholders of a registered business trust, mentioned in section 69(1) and kept in Singapore, as the holder of a unit in the registered business trust may become registered as the holder of that unit as trustee, executor or administrator of that estate and is in respect of that unit subject to the same liabilities and no more as the trustee, executor or administrator would have been subject to if the unit had remained registered in the name of the deceased person. (2) Any trustee, executor or administrator of the estate of any deceased person who was beneficially entitled to a unit in a registered business trust (being a unit registered in a register of the unitholders of the registered business trust mentioned in section 69(1) and kept in Singapore) may, with the consent of the trustee‑manager of the registered business trust on behalf of the registered business trust and of the registered holder of that unit, become registered as the holder of the unit as trustee, executor or administrator of that estate and is in respect of the unit subject to the same liabilities and no more as the trustee, executor or administrator would have been subject to if the unit had been registered in the name of the deceased person. (3) Units in a registered business trust registered in a register of the unitholders of the registered business trust, mentioned in section 69(1) and kept in Singapore, and held by a trustee in respect of a particular trust must, at the trustee’s request, be marked in the register in such a way as to identify them as being held in respect of the trust. (4) Subject to this section, no notice of any trust expressed, implied or constructive is to be entered in a register of the unitholders of a registered business trust mentioned in section 69(1) or is to be receivable by the Authority and no liabilities are affected by anything done pursuant to subsection (1), (2) or (3) or pursuant to the law of any other place which corresponds to this section and the trustee‑manager of the registered business trust concerned is not affected with notice of any trust by anything so done. Division 3 &#x2014; Annual Return


document_id: bta-2004
provision_ref: s74
chapter: PART 9 - MANAGEMENT AND ADMINISTRATION
section: 74
title: Annual returns and information
content:
74. —(1) The trustee‑manager of a registered business trust must lodge with the Authority, within one month after the annual general meeting of the unitholders of the registered business trust, a return containing such statements and particulars as may be prescribed by the Authority. (2) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s75
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 75
title: Accounting records and systems of control
content:
75. —(1) The trustee‑manager of a registered business trust must cause to be kept such accounting records and other records as will sufficiently explain the transactions by the trustee‑manager entered into on behalf of the registered business trust and financial position of the registered business trust and enable true and fair accounts and any documents required to be attached to the accounts to be prepared from time to time, and must cause those records to be kept in such manner as to enable them to be conveniently and properly audited. (2) The trustee‑manager of a registered business trust must retain the records mentioned in subsection (1) for at least 5 years from the end of the financial year in which the transactions or operations to which those records relate are completed. [2/2007] (3) The trustee‑manager of a registered business trust must devise and maintain a system of internal accounting controls sufficient to provide a reasonable assurance that — ( a ) assets that are part of the trust property of the registered business trust are safeguarded against loss from unauthorised use or disposition; and ( b ) transactions by the trustee‑manager entered into on behalf of or purported to be entered into on behalf of the registered business trust are properly authorised and that they are recorded as necessary to permit the preparation of true and fair accounts and to maintain accountability of assets. (4) The records mentioned in subsection (1) must be kept at the registered office of the trustee‑manager of a registered business trust or at any other place that it thinks fit and must at all times be open to inspection by the directors of the trustee‑manager. (5) If accounting records and other records are kept by the trustee‑manager of a registered business trust at a place outside Singapore, the trustee‑manager must send to and keep at a place in Singapore, and make available at all times for inspection by the directors of the trustee‑manager, such statements and returns with respect to the business dealt with in the records so kept as will enable to be prepared true and fair accounts and any documents required to be attached to the accounts. (6) The court may in any particular case order that the accounting records and other records of a registered business trust be open to inspection by a public accountant acting for a director of the trustee‑manager of the registered business trust, but only upon a written undertaking given to the court that information acquired by the public accountant during the public accountant’s inspection will not be disclosed by the public accountant to any person other than that director. (7) Any trustee‑manager of a registered business trust which contravenes subsection (1), (2), (3), (4) or (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000. (8) Any officer of the trustee‑manager who knowingly contravenes or permits or authorises the contravention of this section 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 12 months or to both.


document_id: bta-2004
provision_ref: s76
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 76
title: Accounts and directors’ report
content:
76. —(1) The trustee‑manager of a registered business trust must, at a date not later than 18 months after the registration of the registered business trust and subsequently at least once in every calendar year at intervals of not more than 15 months, lay before the unitholders of the registered business trust at their annual general meeting a profit and loss account of the registered business trust for the period since the preceding account (or in the case of the first account, since the registration of the registered business trust) made up to a date — ( a ) in the case of a registered business trust listed or quoted on an approved exchange in Singapore, not more than 4 months before the date of the meeting; and ( b ) in the case of any other registered business trust, not more than 6 months before the date of the meeting. [4/2017] (2) The trustee‑manager of a registered business trust must ensure that the profit and loss account mentioned in subsection (1) gives a true and fair view of the profit and loss of the registered business trust for the period of accounting as shown in the accounting and other records of the registered business trust. (3) The Authority may, by order in the Gazette , specify any other period in substitution of the period mentioned in subsection (1)( a ) or ( b ). (4) Despite subsection (1), the Authority may, on application by the trustee‑manager of a registered business trust and for any special reason it thinks fit, extend the periods of 18 months and 15 months mentioned in that subsection and with respect to any year extend the period referred to in subsection (1)( a ) or ( b ), even though the period is so extended beyond the calendar year. (5) The trustee‑manager of a registered business trust must cause to be made out, and to be laid before the unitholders of the registered business trust at their annual general meeting with the profit and loss account required by subsection (1) — ( a ) a balance sheet of the registered business trust as at the date to which the profit and loss account is made up, being a balance sheet that gives a true and fair view of the state of affairs of the registered business trust as at the end of the period to which it relates; and ( b ) a cash flow statement of the registered business trust that gives a true and fair view of the cash flow of the business of the registered business trust for the period of accounting of the profit and loss account mentioned in subsection (1). (6) The trustee‑manager of a registered business trust must, before the profit and loss account, balance sheet and cash flow statement mentioned in subsections (1) and (5) are made out, take reasonable steps — ( a ) to — (i) ascertain what action has been taken in relation to the writing off of bad debts and the making of provisions for doubtful debts; and (ii) cause all known bad debts to be written off and adequate provision to be made for doubtful debts; ( b ) to ascertain whether any current assets (other than current assets to which paragraph ( a ) applies) are unlikely to realise in the ordinary course of business their value as shown in the accounting records of the registered business trust and, if so, to cause — (i) those assets to be written down to an amount which they might be expected so to realise; or (ii) adequate provision to be made for the difference between the amount of the value as so shown and the amount that they might be expected so to realise; and ( c ) to ascertain whether any non-current asset is shown in the books of the registered business trust at an amount which, having regard to its value to the registered business trust as a going concern, exceeds the amount which would be recoverable over its useful life or on its disposal and (unless adequate provision for writing down that asset is made) to cause to be included in the accounts such information and explanations as will prevent the accounts from being misleading by reason of the overstatement of the amount of that asset. (7) The trustee‑manager of a registered business trust must cause — ( a ) the accounts mentioned in subsection (9) to be duly audited before they are laid before the unitholders of the registered business trust at their annual general meeting as required by this section; and ( b ) the auditor’s report required by section 84 to be attached to or endorsed upon those accounts. (8) The trustee‑manager of a registered business trust must — ( a ) take reasonable steps to ensure that the accounts mentioned in subsection (9) are audited as required by this Part at least 14 days before the annual general meeting of the unitholders of the registered business trust; and ( b ) cause to be attached to the accounts the auditor’s report that is provided to the trustee‑manager of the registered business trust under section 84(2). (9) In subsections (7) and (8), “accounts” means the profit and loss account, balance sheet and cash flow statement of a registered business trust required to be laid before the unitholders of the registered business trust at the annual general meeting under subsections (1) and (5). (10) The trustee‑manager of a registered business trust must cause to be attached to every balance sheet of the registered business trust made out under subsection (5) a report — ( a ) containing the information required in subsections (11), (12), (15) and (17) and any other information as may be prescribed by the Authority; ( b ) made in accordance with a resolution of the directors of the trustee‑manager; and ( c ) signed by at least 2 of the directors with respect to the profit or loss of the registered business trust for the financial year and the state of the affairs of the registered business trust as at the end of the financial year. (11) The report to which subsection (10) relates must state with appropriate details — ( a ) the names of all directors of the trustee‑manager of the registered business trust in office at the date of the report; ( b ) whether — (i) at the end of the financial year to which the report relates, there subsists any arrangement to which the trustee‑manager is a party, being an arrangement whose object is to enable any director or all directors of the trustee‑manager to acquire benefits by means of the acquisition of units in, or debentures of, the registered business trust; or (ii) there have, at any time in that year, subsisted such an arrangement as aforesaid to which the trustee‑manager was a party, and if so, the report must contain a statement explaining the effect of the arrangement and giving the names of the persons who at any time in that year were directors of the trustee‑manager and held, or whose nominees held, units in, or debentures of, the registered business trust acquired pursuant to the arrangement; and ( c ) as respects each person who, at the end of the financial year to which the report relates, was a director of the trustee‑manager — (i) whether or not he or she was, at the end of that financial year, interested in units in, or debentures of, the registered business trust, or both, and, if he or she was, the number and amount of units in, or debentures of, the registered business trust, or both, in which he or she was then interested; and (ii) whether or not he or she was, at the beginning of that year (or, if he or she was not then a director, when he or she became a director), interested in units in, or debentures of, the registered business trust, or both, and, if he or she was, the number and amount of units in, or debentures of, the registered business trust, or both, in which he or she was interested at the beginning of that year or when he or she became a director, as the case may be. (12) The report mentioned in subsection (10) must also contain such additional information as the Authority may prescribe, being information which the Authority considers necessary to facilitate an understanding by the unitholders of the registered business trust of the business of the registered business trust. (13) To avoid doubt, the additional information mentioned in subsection (12) need not relate to the profit or loss or the state of affairs of the registered business trust mentioned in subsection (10). (14) Every statement, report or other document relating to the state of affairs of a registered business trust attached to, or included with, a report of the directors of the trustee‑manager of a registered business trust laid before the unitholders of the registered business trust at their general meeting or sent to the unitholders under section 78 (not being a statement, report or document required by this Act to be laid before the unitholders in general meeting) is, for the purposes of section 108, deemed to be part of that last mentioned report. (15) Where the trustee‑manager of a registered business trust has granted an option to any person to acquire unissued units in the registered business trust, the report required by subsection (10) must state — ( a ) the number and class of the units in respect of which the option has been granted; ( b ) the expiry date of the option; and ( c ) the basis upon which the option may be exercised. (16) Where any of the particulars required by subsection (15) has been stated in a previous report, it may be stated by reference to that report. (17) Each report required by subsection (10) must specify — ( a ) particulars of units issued during the period to which the report relates by virtue of the exercise of options to acquire unissued units in the registered business trust, whether granted before or during that period; and ( b ) the number and class of unissued units in the registered business trust under option as at the end of that period, the price, or method of fixing the price, of issue of those units, and the expiry date of the option. (18) The trustee‑manager of a registered business trust must include with every balance sheet, profit and loss account and cash flow statement laid before the unitholders of the registered business trust in general meeting, before the auditor reports on the accounts under this Part, a statement made in accordance with a resolution of the directors of the trustee‑manager and signed by at least 2 of the directors, stating whether in their opinion — ( a ) the profit and loss account is drawn up so as to give a true and fair view of the results of the business of the registered business trust for the period covered by the account; ( b ) the balance sheet is drawn up so as to exhibit a true and fair view of the state of affairs of the registered business trust as at the end of that period; ( c ) the cash flow statement is drawn up so as to exhibit a true and fair view of the cash flow of the business of the registered business trust for the period covered by the statement; and ( d ) at the date of the statement there are reasonable grounds to believe that the trustee‑manager will be able to fulfil, out of the trust property of the registered business trust, the liabilities of the registered business trust as and when they fall due. (19) Any trustee‑manager of a registered business trust which contravenes subsection (1), (2), (5), (6), (7), (8), (10) or (18) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 and, in the case of a continuing offence, to a further fine not exceeding $10,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s77
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 77
title: Relief from requirements as to form and content of accounts and reports
content:
77. —(1) The trustee‑manager of a registered business trust may apply to the Authority in writing for an order relieving the trustee‑manager from any requirement of this Act relating to the form and content of accounts or to the form and content of the report required by section 76(11) and the Authority may make such an order either unconditionally or on condition that the trustee‑manager complies with any other requirements relating to the form and content of the accounts or report that the Authority thinks fit to impose. (2) The Authority may, where it considers it appropriate, make an order in respect of a specified class of registered business trusts relieving the trustee‑manager of a registered business trust in that class from compliance with any specified requirements of this Act relating to the form and content of accounts or to the form and content of the report required by section 76(11) and the order may be made either unconditionally or on condition that the trustee‑manager comply with any other requirements relating to the form and content of accounts or report that the Authority thinks fit to impose. (3) The Authority must not make an order under subsection (1) unless it is of the opinion that compliance with the requirements of this Act would render the accounts or report (as the case may be) misleading or inappropriate to the circumstances of the registered business trust or would impose unreasonable burdens on the trustee‑manager of the registered business trust or any officer of the trustee‑manager. (4) The Authority may make an order under subsection (1) which may be limited to a specific period and may, from time to time, either on application by the trustee‑manager of the registered business trust or without any such application (in which case the Authority must give to the trustee‑manager an opportunity of being heard) revoke or suspend the operation of any such order.


document_id: bta-2004
provision_ref: s78
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 78
title: Unitholders of registered business trust entitled to balance sheet, etc.
content:
78. —(1) The trustee‑manager of a registered business trust must, at least 14 days before the date of a general meeting of the unitholders of the registered business trust, send to all the unitholders entitled to receive notice of general meetings of the unitholders of the registered business trust a copy of every profit and loss account, balance sheet and cash flow statement of the registered business trust (including every document required under this Act to be attached thereto), which is duly audited and which is to be laid before the unitholders in general meeting, accompanied by — ( a ) a copy of the auditor’s report thereon; and ( b ) the financial statements of the trustee‑manager prepared in accordance with section 201 of the Companies Act 1967. [35/2014] (2) The trustee‑manager of a registered business trust must, without charge and on a request made by any unitholder of the registered business trust (whether the unitholder is or is not entitled to have sent to the unitholder copies of the profit and loss accounts and balance sheets) to whom copies of the profit and loss account and balance sheet of the registered business trust (including every document required by this Act to be attached thereto) for the financial year immediately preceding the then current financial year have not been sent, provide to the unitholder such copies of the profit and loss account and balance sheet, together with a copy of the auditor’s report thereon. (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction.


document_id: bta-2004
provision_ref: s79
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 79
title: Provision of summary financial statement to unitholders
content:
79. —(1) Despite section 78 and anything in the trust deed of a registered business trust the units of which are listed on the approved exchange, the trustee‑manager of the registered business trust may, in such cases as may be prescribed by the Authority and provided all the conditions imposed thereunder by the Authority are complied with, send a summary financial statement of the registered business trust complying with the requirements of subsections (4) and (5) instead of copies of the documents referred to in section 78(1) to the unitholders of the listed registered business trust. [4/2017] (2) Where the trustee‑manager of a listed registered business trust sends to the unitholders of the listed registered business trust a summary financial statement under subsection (1), any of the unitholders entitled to be provided with a copy of the documents referred to in section 78(2) by the trustee‑manager may instead request for a summary financial statement from the trustee‑manager, and the trustee‑manager must send the summary financial statement to the requesting unitholder. (3) The trustee‑manager of a listed registered business trust need not send a summary financial statement to any unitholder of the listed registered business trust who does not wish to receive the statement. (4) The trustee‑manager of a listed registered business trust must send the documents referred to in section 78(1) to any unitholder of the listed registered business trust who wishes to receive such documents. (5) The summary financial statement mentioned in subsection (1) — ( a ) must be derived from the annual accounts of the listed registered business trust and the report of the directors of the trustee‑manager of the listed registered business trust; and ( b ) must be in such form and contain such information as may be specified by regulations. (6) Every summary financial statement mentioned in subsection (1) must — ( a ) state that it is only a summary of information in the annual accounts of the listed registered business trust and report of the directors of the trustee‑manager of the listed registered business trust; and ( b ) contain a statement by the auditors of the listed registered business trust of their opinion as to whether the summary financial statement is consistent with the accounts and the report and complies with the requirements of this section and any regulations made under subsection (8). (7) Any trustee‑manager of a listed registered business trust which contravenes this section or any regulations made under subsection (8) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 and, in the case of a continuing offence, to a further fine not exceeding $5,000 for every day or part of a day during which the offence continues after conviction. (8) The Authority may make regulations to give effect to this section, including making provision as to the manner in which it is to be ascertained whether a unitholder of a listed registered business trust wishes to receive copies of the documents referred to in section 78(1) or does not wish to receive the summary financial statement under this section. (9) In this section, “listed registered business trust” means a registered business trust that has been admitted to the official list of an approved exchange in Singapore and has not been removed from that list. [4/2017]


document_id: bta-2004
provision_ref: s80
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 80
title: Penalty
content:
80. —(1) If any director of the trustee‑manager of a registered business trust — ( a ) fails to take all reasonable steps to secure compliance by the trustee‑manager with any provision of this Division; or ( b ) has by his or her own wilful act been the cause of any contravention by the trustee‑manager of any provision of this Division, he or she shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both. (2) In any proceedings against a person for failure to take all reasonable steps to comply with, or to secure compliance with, the preceding provisions of this Division relating to the form and content of the accounts of a registered business trust by reason of an omission from the accounts, it is a defence for the person to prove that the omission was not intentional and that the information omitted was immaterial and did not affect the giving of a true and fair view of the matters required by section 76 to be dealt with in the accounts. (3) If an offence under this section is committed with intent to defraud any creditor of the registered business trust or any creditor of any other person or for a fraudulent purpose, the offender shall be liable on conviction to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 7 years or to both. (4) A person is not to be sentenced to imprisonment for any offence under this section unless, in the opinion of the court dealing with the case, the offence was committed wilfully. Division 2 &#x2014; Audit


document_id: bta-2004
provision_ref: s81
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 81
title: Auditors
content:
81. —(1) A person that is not an accounting entity must not — ( a ) knowingly consent to be appointed as an auditor for a registered business trust; or ( b ) knowingly act as an auditor for a registered business trust. (2) Without limiting subsection (1)( b ), a person acts as an auditor for a registered business trust if the person prepares any report required by this Act to be prepared by an auditor of the registered business trust. (3) A trustee-manager of a registered business trust must not appoint an accounting entity as an auditor of a registered business trust without obtaining the accounting entity’s prior consent. (4) For the purposes of subsection (3), the consent — ( a ) of a public accountant must be in writing signed by the public accountant; ( b ) of an accounting firm, or an accounting limited liability partnership, must be in writing signed by at least one partner of the firm or limited liability partnership; and ( c ) of an accounting corporation must be in writing signed by at least one director of the corporation. (5) Where an accounting firm is appointed as the auditor of a registered business trust in the name of the firm, such appointment takes effect and operates as if the partners of the firm at the time of the appointment, who are public accountants at that time, are appointed as auditors of the registered business trust. (6) Where an accounting limited liability partnership is appointed as the auditor of a registered business trust in the name of the limited liability partnership, such appointment takes effect and operates as if — ( a ) the partners of the limited liability partnership who are practising as public accountants in the limited liability partnership (whether partners at the time the limited liability partnership was appointed as auditor or later); and ( b ) the employees of the limited liability partnership who are practising as public accountants in the limited liability partnership (whether employed at the time the limited liability partnership was appointed as auditor or later), are appointed as auditors of the registered business trust. (7) Where an accounting corporation is appointed as the auditor of a registered business trust in the name of the corporation, such appointment takes effect and operates as if — ( a ) the directors of the corporation who are practising as public accountants in the corporation (whether directors at the time the accounting corporation was appointed as auditor or later); and ( b ) the employees of the corporation who are practising as public accountants in the corporation (whether employed at the time the accounting corporation was appointed as auditor or later), are appointed as auditors of the registered business trust. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s82
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 82
title: Appointment of auditor
content:
82. —(1) The trustee‑manager of a registered business trust must, within 3 months after registration of the registered business trust by the Authority under section 4, appoint an accounting entity or accounting entities nominated by the audit committee of the registered business trust to be the auditor or auditors of the registered business trust, and any auditor or auditors so appointed must, subject to this section, hold office until the conclusion of the first annual general meeting of the unitholders of the registered business trust. [Act 30 of 2022 wef 12/03/2024] (2) The unitholders of a registered business trust must, at each annual general meeting of the unitholders of the registered business trust, by a resolution passed by unitholders holding in the aggregate a majority of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy, appoint an accounting entity or accounting entities nominated by the audit committee of the registered business trust to be the auditor or auditors of the registered business trust, and any auditor or auditors so appointed must, subject to this section, hold office until the conclusion of the next annual general meeting of the unitholders of the registered business trust. [Act 30 of 2022 wef 12/03/2024] (3) Subject to subsections (7) and (8), the trustee‑manager of a registered business trust may appoint an accounting entity nominated by the audit committee of the registered business trust to fill any casual vacancy in the office of auditor of the registered business trust, but while such a vacancy continues, the surviving or continuing auditor or auditors (if any) may act as such auditor or auditors. [Act 30 of 2022 wef 12/03/2024] (4) An auditor of a registered business trust may be removed from office by a resolution passed by unitholders holding in the aggregate a majority of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy, at a general meeting of which special notice has been given, but not otherwise. (5) Where special notice of a resolution to remove an auditor is received by the trustee‑manager on behalf of a registered business trust — ( a ) the trustee‑manager must immediately send a copy of the notice to the auditor concerned and to the Authority; and ( b ) the auditor may, within 7 days after the receipt by the auditor of the copy of the notice, make representations in writing to the trustee‑manager (not exceeding a reasonable length) and request that, prior to the meeting at which the resolution is to be considered, a copy of the representations be sent by the trustee‑manager to every unitholder of the registered business trust to whom notice of the meeting is sent. [Act 30 of 2022 wef 12/03/2024] (6) Unless the Authority, on the application of the trustee‑manager of a registered business trust, orders otherwise, the trustee‑manager must send a copy of the representations mentioned in subsection (5)( b ) as so requested and the auditor may, without affecting the auditor’s right to be heard orally, require that the representations be read out at the meeting. (7) Where an auditor of a registered business trust is removed from office under subsection (4) at a general meeting of the unitholders of the registered business trust — ( a ) the unitholders of the registered business trust may, at the meeting and by a resolution passed by unitholders holding in aggregate at least three-fourths of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy, immediately appoint another accounting entity nominated by the audit committee of the registered business trust as auditor; or [Act 30 of 2022 wef 12/03/2024] ( b ) the meeting may be adjourned to a date not earlier than 20 days and not later than 30 days after the meeting and the unitholders of the registered business trust may, by resolution passed by unitholders holding in the aggregate a majority of the voting rights of all the unitholders of the registered business trust who, being entitled to do so, vote in person or, where proxies are allowed, by proxy, appoint another accounting entity nominated by the audit committee of the registered business trust as auditor. [Act 30 of 2022 wef 12/03/2024] (8) A trustee-manager of a registered business trust must, immediately after the auditor’s removal from office under subsection (4), give notice in writing of the removal to the Authority and, if the unitholders of the registered business trust do not appoint another auditor under subsection (7), the Authority may appoint an auditor. [Act 30 of 2022 wef 12/03/2024] (9) An auditor appointed under subsection (7) or (8) must, subject to this section, hold office until the conclusion of the next annual general meeting of the unitholders of the registered business trust. (10) If the trustee‑manager of a registered business trust does not appoint an auditor or auditors as required by this section, the Authority may, on the application in writing of any unitholder of the registered business trust, make the appointment. (11) The trustee‑manager of a registered business trust must, at least 14 days before the annual general meeting of the unitholders of the registered business trust or the adjourned meeting under subsection (7)( b ), give notice of the nomination made by the audit committee of the registered business trust to — ( a ) the accounting entity so nominated; [Act 30 of 2022 wef 12/03/2024] ( b ) each auditor (if any) of the registered business trust; and ( c ) each person entitled to receive notice of general meetings of the unitholders of the registered business trust. (12) An auditor of a registered business trust may resign — ( a ) if the auditor is not the sole auditor of the registered business trust; or ( b ) at a general meeting of the unitholders of the registered business trust, but not otherwise. (13) If an auditor of a registered business trust gives written notice to the trustee‑manager of the registered business trust that the auditor desires to resign, the trustee‑manager must, as soon as is practicable, call a general meeting of the unitholders of the registered business trust for the purpose of appointing an auditor in place of the auditor who desires to resign and on the appointment of another auditor, the resignation of the firstmentioned auditor takes effect. (14) The fees and expenses of an auditor of a registered business trust — ( a ) in the case of an auditor appointed by the unitholders of the registered business trust at a general meeting, are to be fixed by the unitholders in general meeting or, if so authorised by the unitholders of the registered business trust at the last preceding annual general meeting, by the trustee‑manager of the registered business trust; and ( b ) in the case of an auditor appointed by the trustee‑manager of the registered business trust or by the Authority, may be fixed by the trustee‑manager of the registered business trust or by the Authority (as the case may be) and, if not so fixed, are to be fixed as provided in paragraph ( a ) as if the auditor had been appointed by the unitholders of the registered business trust. (15) Any person who contravenes subsection (1), (5), (6), (8), (11), (12) or (13) shall be guilty of an offence.


document_id: bta-2004
provision_ref: s83
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 83
title: Auditors’ remuneration
content:
83. —(1) If the trustee‑manager of a registered business trust is served with a notice sent by or on behalf of — ( a ) at least 5% of the total number of unitholders of the registered business trust; or ( b ) the unitholders holding in aggregate at least 5% of the total voting rights of all the unitholders of the registered business trust, requiring particulars of all emoluments paid to or receivable by the auditor of the registered business trust or any person who is a partner or an employer or an employee of the auditor, by or from the trustee‑manager in respect of services other than auditing services rendered in relation to the registered business trust, the trustee‑manager must immediately — ( c ) prepare or cause to be prepared a statement showing particulars of all emoluments paid to the auditor or other person and of the services in respect of which the payments have been made for the financial year immediately preceding the service of the notice; ( d ) forward a copy of the statement to all the unitholders entitled to receive notice of general meetings of the unitholders of the registered business trust; and ( e ) lay the statement before the unitholders in general meeting. (2) Without affecting subsection (1), the trustee‑manager of a registered business trust must, under prescribed circumstances, undertake a review of the fees, expenses and emoluments of the auditor of the registered business trust to determine whether the independence of the auditor has been compromised, and the outcome of the review must be sent to all persons entitled to receive notice of general meetings of the unitholders of the registered business trust. (3) Any trustee‑manager of a registered business trust which contravenes subsection (1) or (2) shall be guilty of an offence.


document_id: bta-2004
provision_ref: s84
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 84
title: Powers and duties of auditors as to reports on accounts
content:
84. —(1) An auditor of a registered business trust must report to the unitholders of the registered business trust on the accounts required to be laid before the unitholders in general meeting and on the accounting and other records of the registered business trust relating to those accounts. (2) A report by an auditor of a registered business trust under subsection (1) must be provided by the auditor to the trustee‑manager of the registered business trust in sufficient time to enable the trustee‑manager to comply with the requirements of section 78(1) in relation to that report, but no offence is committed by an auditor under this subsection if the trustee‑manager has not submitted the accounts for audit as required under this Part in sufficient time, having regard to the complexity of the accounts, for the auditor to make the auditor’s report. (3) An auditor of a registered business trust must, in a report under this section, state — ( a ) whether the accounts, in the auditor’s opinion — (i) give a true and fair view of the matters required by section 76 to be dealt with in the accounts; and (ii) are in accordance with this Act so as — (A) in the case of a balance sheet — to give a true and fair view of the state of affairs of the registered business trust; (B) in the case of a profit and loss account — to give a true and fair view of the profit or loss of the registered business trust; and (C) in the case of a cash flow statement — to give a true and fair view of the cash flow of the business of the registered business trust; ( b ) whether the accounting and other records required by this Act to be kept by the trustee‑manager of the registered business trust have been, in the auditor’s opinion, properly kept in accordance with this Act; ( c ) any defect or irregularity in the accounts and any matter not set out in the accounts without regard to which a true and fair view of the matters dealt with by the accounts would not be obtained; and ( d ) if the auditor is not satisfied as to any matter referred to in paragraph ( a ) or ( b ), the auditor’s reasons for not being so satisfied. (4) It is the duty of an auditor of a registered business trust to form an opinion as to — ( a ) whether the auditor has obtained all the information and explanations that the auditor required; and ( b ) whether proper accounting and other records have been kept by the trustee‑manager of the registered business trust as required by section 75 of this Act, and the auditor must state in the auditor’s report particulars of any deficiency, failure or short‑coming in respect of any matter referred to in this subsection. (5) An auditor of a registered business trust — ( a ) has right of access at all times to the accounting and other records, including registers, of the registered business trust; and ( b ) is entitled to require from any officer of the trustee‑manager of the registered business trust and any auditor of a related corporation of the trustee‑manager such information and explanations as the auditor may desire for the purposes of audit. (6) The auditor’s report must — ( a ) be attached to or endorsed on the accounts; ( b ) if any unitholder of the registered business trust so requires, be read before the unitholders of the registered business trust in general meeting; and ( c ) be open to inspection by any unitholder of the registered business trust at any reasonable time. (7) An auditor of a registered business trust or the auditor’s agent authorised by the auditor in writing for the purpose is entitled — ( a ) to attend any general meeting of the unitholders of the registered business trust; ( b ) to receive all notices of, and other communications relating to, any general meeting which a unitholder of the registered business trust is entitled to receive; and ( c ) to be heard at any general meeting which the auditor attends on any part of the business of the meeting which concerns the auditor in the auditor’s capacity as auditor of the registered business trust. (8) If an auditor of a registered business trust, in the course of the performance of the auditor’s duties as auditor of the registered business trust, is satisfied that — ( a ) there has been a breach or non-observance of any of the provisions of this Act; and ( b ) the circumstances are such that in the auditor’s opinion the matter has not been or will not be adequately dealt with by comment in the auditor’s report on the accounts or by bringing the matter to the notice of the board of directors of the trustee‑manager of the registered business trust, the auditor must immediately report the matter in writing to the Authority. (9) Despite subsection (8), if an auditor of a registered business trust, in the course of the performance of the auditor’s duties as auditor, has reason to believe that a serious offence involving fraud or dishonesty is being or has been committed in relation to the registered business trust by officers or employees of the trustee‑manager of the registered business trust, the auditor must immediately report the matter to the Minister. (10) No duty to which an auditor of a registered business trust may be subject is to be regarded as having been contravened by reason of the auditor reporting the matter mentioned in subsection (9) in good faith to the Minister. (11) In subsection (9), “a serious offence involving fraud or dishonesty” means an offence — ( a ) that is punishable by imprisonment for a term that is not less than 2 years; and ( b ) in respect of which the value of the property obtained or likely to be obtained from the commission of the offence is not less than $20,000. (12) Any officer of the trustee‑manager of a registered business trust who refuses or fails to allow an auditor of the registered business trust access, in accordance with this section, to any accounting and other records, including registers, of the registered business trust in the officer’s custody or control or to give any information or explanation as and when required under this section, or otherwise hinders, obstructs or delays an auditor in the performance of the auditor’s duties or the exercise of the auditor’s powers, shall be guilty of an offence.


document_id: bta-2004
provision_ref: s85
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 85
title: Auditors and other persons to enjoy qualified privilege in certain circumstances
content:
85. —(1) An auditor of a registered business trust shall not, in the absence of malice on the auditor’s part, be liable to any action for defamation at the suit of any person in respect of any statement which the auditor makes in the course of the auditor’s duties as auditor, whether the statement is made orally or in writing. (2) A person shall not, in the absence of malice on the person’s part and in the course of the person’s duties, be liable to any action for defamation at the suit of any other person in respect of the publication of any document prepared by an auditor of a registered business trust and required by this Act to be lodged with the Authority. (3) This section does not limit or affect any other right, privilege or immunity that an auditor or any other person has as defendant in an action for defamation.


document_id: bta-2004
provision_ref: s85A
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 85A
title: Provisions indemnifying auditors
content:
85A. —(1) Any provision, whether in the trust deed of the registered business trust or in any contract with the trustee-manager of a registered business trust or otherwise, for exempting any auditor of the registered business trust from, or indemnifying the auditor against, any liability which by law would otherwise attach to the auditor in respect of any negligence, default, breach of duty or breach of trust of which the auditor may be guilty in relation to the registered business trust is void. (2) This section does not prevent a trustee-manager of a registered business trust from indemnifying an auditor against any liability incurred or that will be incurred by the auditor — ( a ) in defending any proceedings (whether civil or criminal) in which judgment is given in the auditor’s favour or in which the auditor is acquitted; or ( b ) in connection with any application under section 105 or any other provision of this Act, in which relief is granted to the auditor by the court. [Act 30 of 2022 wef 12/03/2024] Division 3 &#x2014; Disclosure


document_id: bta-2004
provision_ref: s86
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 86
title: Certification by chief executive officer and board of directors of trustee‑manager
content:
86. —(1) Subject to subsections (4) and (5), the trustee‑manager of a registered business trust must — ( a ) cause the written statements required by subsections (2) and (3) to be made out in accordance with those subsections; and ( b ) ensure that the written statements mentioned in paragraph ( a ) are annexed to the profit and loss account of the registered business trust required under section 76(1). (2) Subject to subsection (4), the board of directors of the trustee‑manager of a registered business trust must make a written statement, in accordance with a resolution of the board of directors of the trustee‑manager and signed by at least 2 directors on behalf of the board of directors, certifying that — ( a ) fees or charges paid or payable out of the trust property of the registered business trust to the trustee‑manager are in accordance with the trust deed of the registered business trust; ( b ) interested person transactions are not detrimental to the interests of all the unitholders of the registered business trust as a whole based on the circumstances at the time of the transaction; and ( c ) the board of directors of the trustee‑manager is not aware of any violation of duties of the trustee‑manager which would have a materially adverse effect on the business of the registered business trust or on the interests of all the unitholders of the registered business trust as a whole. (3) Subject to subsection (5), the chief executive officer of the trustee‑manager of a registered business trust must, in his or her personal capacity, make a written statement certifying that he or she is not aware of any violation of duties of the trustee‑manager which would have a materially adverse effect on the business of the registered business trust or on the interests of all the unitholders of the registered business trust as a whole. (4) Where the board of directors of the trustee‑manager of a registered business trust is unable to provide a written statement in accordance with subsection (2), for the reason that — ( a ) the board of directors is of the opinion that the assertions referred to in subsection (2) are not true; or ( b ) there is a divergence of views among the directors of the trustee‑manager as to the accuracy of the assertions referred to in subsection (2), the trustee‑manager need not annex the written statement required by subsection (2) to the profit and loss account of the registered business trust required under section 76(1), but the board of directors must provide an explanation, including the important factors for the inability to provide such a written statement, and the explanation must be annexed by the trustee‑manager to the profit and loss account of the registered business trust required under section 76(1). (5) Where the chief executive officer of the trustee‑manager of a registered business trust is unable to provide a written statement in accordance with subsection (3) for the reason that he or she is of the opinion that the assertion referred to in subsection (3) is not true, the trustee‑manager need not annex the written statement required by subsection (3) to the profit and loss account of the registered business trust required under section 76(1), but the chief executive officer of the trustee‑manager must provide an explanation, including the important factors for his or her inability to provide such a written statement, and the explanation must be annexed by the trustee‑manager to the profit and loss account of the registered business trust required under section 76(1). (6) Any person who contravenes subsection (1), (2), (3), (4) or (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000. (7) If the board of directors of the trustee‑manager of a registered business trust makes a written statement mentioned in subsection (2) without any reasonable basis for arriving at the conclusions as set forth in the statement, any director of the trustee‑manager who permits or authorises the statement to be made shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both. (8) If the chief executive officer of the trustee‑manager of a registered business trust makes a written statement mentioned in subsection (3) without any reasonable basis for arriving at the conclusions as set forth in the statement, the chief executive officer shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both. (9) For the purposes of this section, a person or group of persons is deemed to have an interest in shares or units (as the case may be) if that person or group of persons is deemed to have an interest in the shares or units (as the case may be) under section 4 of the Securities and Futures Act 2001. (10) In this section — “associate” — ( a ) in relation to an individual who is a director, chief executive officer or controlling shareholder of the trustee‑manager of a registered business trust or a controlling unitholder of a registered business trust, means — (i) his or her immediate family; (ii) a trustee, when acting in the trustee’s capacity as such trustee, of any trust of which the individual or his or her immediate family is a beneficiary or, in the case of a discretionary trust, is a discretionary object; or (iii) any corporation in which the individual and his or her immediate family together (whether directly or indirectly) have an interest in shares entitling the beneficial owners thereof the right to cast, whether by proxy or in person, at least 30% of the total votes able to be cast at a general meeting of the corporation; and ( b ) in relation to a corporation which is a controlling shareholder of the trustee‑manager of a registered business trust or a controlling unitholder of a registered business trust, means any corporation which is its related corporation or associated company; “associated company”, in relation to a corporation, means — ( a ) any corporation in which the corporation or its subsidiary has, or the corporation and its subsidiary together have, an interest in shares entitling the beneficial owners thereof the right to cast, whether by proxy or in person, at least 20% but not more than 50% of the total votes able to be cast at a general meeting of the corporation; or ( b ) any corporation, other than a subsidiary of the corporation or a corporation which is an associated company by virtue of paragraph ( a ), the policies of which the corporation or its subsidiary, or the corporation together with its subsidiary, is able to control or influence materially; “chief executive officer”, in relation to the trustee‑manager of a registered business trust, means any individual, by whatever name described, who is — ( a ) in the direct employment of, acting for or by arrangement with, the trustee‑manager of a registered business trust; and ( b ) principally responsible for the management and conduct of the trustee‑manager; “control”, in relation to a corporation, means the capacity to determine the outcome of decisions on the financial and operating policies of the corporation, having regard to the following considerations: ( a ) the practical influence which can be exerted (rather than the rights which can be enforced); and ( b ) any practice or pattern of behaviour affecting the financial and operating policies of the corporation (even if it involves a breach of an agreement or a breach of trust), but excludes any capacity to influence decisions on the financial and operating policies of a corporation where such influence is required to be exercised for the benefit of other persons pursuant to an obligation imposed under any written law, rule of law, contract or order of court; “controlling shareholder”, in relation to a corporation, means — ( a ) a person who has an interest in the voting shares of a corporation and who exercises control over the corporation; or ( b ) a person who has an interest in shares entitling the beneficial owners thereof the right to cast, whether by proxy or in person, 30% or more of the total votes able to be cast at a general meeting of the corporation, unless the person does not exercise control over the corporation; “controlling unitholder”, in relation to a registered business trust, means a person who has an interest or interests in units representing 30% or more of the total voting rights of all the unitholders of the registered business trust; “immediate family”, in relation to an individual, means the individual’s spouse, son, adopted son, stepson, daughter, adopted daughter, stepdaughter, father, stepfather, mother, stepmother, brother, stepbrother, sister or stepsister; “interested person”, in relation to a registered business trust, means — ( a ) the trustee‑manager of the registered business trust; ( b ) a related corporation of the trustee‑manager of the registered business trust; ( c ) an associated company of the trustee‑manager of the registered business trust; ( d ) a director, chief executive officer or controlling shareholder of the trustee‑manager of the registered business trust; ( e ) an associate of a director, chief executive officer or controlling shareholder of the trustee‑manager of the registered business trust; ( f ) a controlling unitholder of the registered business trust; or ( g ) an associate of a controlling unitholder of the registered business trust; “interested person transaction” means a transaction between the trustee‑manager of a registered business trust on behalf of the registered business trust and an interested person of the registered business trust.


document_id: bta-2004
provision_ref: s87
chapter: PART 10 - ACCOUNTS, AUDIT AND DISCLOSURE
section: 87
title: Disclosure of policies and practices
content:
87. —(1) The trustee‑manager of a registered business trust must attach to the profit and loss account of the registered business trust required under section 76(1) a statement of its policies and practices in relation to its management and governance of the registered business trust containing such information and description as may be prescribed by the Authority. (2) Any trustee‑manager of a registered business trust which contravenes subsection (1) shall be guilty of an offence.


document_id: bta-2004
provision_ref: s88
chapter: PART 11 - APPEALS
section: 88
title: Appeals to Minister
content:
88. —(1) Where an appeal is made to the Minister under this Act, the Minister may confirm, vary or reverse the decision of the Authority on appeal, or give any directions in the matter that he or she thinks fit, and the decision of the Minister is final. (2) Where an appeal is made to the Minister under this Act, the Minister must, within 28 days of his or her receipt of the appeal, constitute an Appeal Advisory Committee comprising at least 3 members of the Appeal Advisory Panel and refer that appeal to the Appeal Advisory Committee. (3) The Appeal Advisory Committee must submit to the Minister a written report on the appeal referred to it under subsection (2) and may make any recommendations that it thinks fit. (4) The Minister must consider the report submitted under subsection (3) in making his or her decision under this section but he or she is not bound by the recommendations in the report.


document_id: bta-2004
provision_ref: s89
chapter: PART 11 - APPEALS
section: 89
title: Appeal Advisory Committees
content:
89. —(1) For the purpose of enabling Appeal Advisory Committees to be constituted under section 88, the Minister must appoint a panel (called in this Part the Appeal Advisory Panel) comprising such members from the public and private sectors as the Minister may appoint. [Act 30 of 2022 wef 12/03/2024] (2) A member of the Appeal Advisory Panel is to be appointed for a term of not more than 2 years and is eligible for re‑appointment. (3) An Appeal Advisory Committee has the power, in the exercise of its functions, to inquire into any matter or thing and may, for this purpose, summon any person to give evidence on oath or affirmation or produce any document or material necessary for the purpose of the inquiry. (4) Nothing in subsection (3) compels the production by an advocate and solicitor, or a legal counsel mentioned in section 128A of the Evidence Act 1893, of a document or material containing a privileged communication made by or to him or her in that capacity or authorise the taking of possession of any such document or material which is in his or her possession. [Act 30 of 2022 wef 12/03/2024] (5) An advocate and solicitor, or a legal counsel mentioned in section 128A of the Evidence Act 1893, who refuses to produce any document or other material mentioned in subsection (4) is nevertheless obliged to give the name and address (if he or she knows them) of the person to whom, or by or on behalf of whom, the privileged communication was made. [Act 30 of 2022 wef 12/03/2024] (6) For the purposes of this Act, every member of an Appeal Advisory Committee — ( a ) is deemed to be a public servant for the purposes of the Penal Code 1871; and ( b ) in case of any suit or legal proceedings brought against the member for any act done or omitted to be done in the execution of the member’s duty under the provisions of this Act, has the like protection and privileges as are by law given to a Judge in the execution of his or her office. (7) Every Appeal Advisory Committee must have regard to the interest of the public, the protection of unitholders of registered business trusts and of persons intending to acquire units, or derivatives of units, in registered business trusts and the safeguarding of sources of information. (8) Subject to the provisions of this Part, an Appeal Advisory Committee may regulate its own procedure and is not bound by the rules of evidence.


document_id: bta-2004
provision_ref: s90
chapter: PART 11 - APPEALS
section: 90
title: Disclosure of information
content:
90. Nothing in this Act requires the Minister or any public servant to disclose facts which he or she considers to be against the interest of the public to disclose.


document_id: bta-2004
provision_ref: s91
chapter: PART 11 - APPEALS
section: 91
title: Regulations for purposes of this Part
content:
91. —(1) The Minister may make regulations for the purposes and provisions of this Part and for the due administration of this Part. (2) Without limiting subsection (1), the Minister may make regulations for or with respect to — ( a ) the appointment of members to, and procedures of, the Appeal Advisory Panel and Appeal Advisory Committees; ( b ) the form and manner in which an appeal to the Minister under this Act must be made; ( c ) the fees to be paid in respect of any appeal made to the Minister under this Act, including the refund or remission, whether in whole or in part, of such fees; ( d ) the remuneration of the members of the Appeal Advisory Panel and Appeal Advisory Committees; and ( e ) all matters and things which by this Part are required or permitted to be prescribed or which are necessary or expedient to be prescribed to give effect to any provision of this Part.


document_id: bta-2004
provision_ref: s91A
chapter: PART 12 - MISCELLANEOUS
section: 91A
title: Technological disruptions, etc., in meetings
content:
91A. A meeting to which section 52R(2)( b ) or ( c ) applies is not invalidated by reason of any technological disruption, malfunction or outage unless the court — ( a ) is of the opinion that the technological disruption, malfunction or outage has caused or may cause substantial injustice that cannot be remedied by any order of the court; and ( b ) by order declares the meeting to be invalid. [Act 17 of 2023 wef 01/07/2023]


document_id: bta-2004
provision_ref: s92
chapter: PART 12 - MISCELLANEOUS
section: 92
title: Electronic transmission of notices of meetings
content:
92. —(1) Where any notice of a meeting is required or permitted to be given, sent or served under this Act or under the trust deed of a registered business trust by the trustee‑manager of the registered business trust or the directors of the trustee‑manager to — ( a ) a unitholder of the registered business trust; ( b ) an officer of the trustee‑manager; or ( c ) the auditor of the registered business trust, that notice may be given, sent or served using electronic communications to the current address of that person. (2) For the purposes of this section, a written notice of a meeting is also treated as given or sent to, or served on, a person where — ( a ) the trustee‑manager of a registered business trust and that person have agreed in writing that notices of meetings required to be given to that person may instead be accessed by that person on a website; ( b ) the meeting is a meeting to which that agreement applies; ( c ) the notice is published on the website such that it is or can be made legible; ( d ) that person is notified, in a manner for the time being agreed between that person and the trustee‑manager for the purpose, of — (i) the publication of the notice on a website; (ii) the address of that website; and (iii) the place on that website where the notice may be accessed, and how it may be accessed; and ( e ) the notice continues to be published on and remains accessible to that person from that website throughout the period beginning with the giving of that notification and ending with the conclusion of the meeting. (3) For the purposes of this Act, a notice of a meeting treated in accordance with subsection (2) as given or sent to, or served on, any person is treated as so given, sent or served at the time of the notification mentioned in subsection (2)( d ). (4) A notice of a meeting given for the purposes of subsection (2)( d ) must specify such matters or information as may be required for a notice of that type under any other provision of this Act or the trust deed of that registered business trust. (5) Nothing in subsection (2) invalidates the proceedings of a meeting where — ( a ) any notice of a meeting that is required to be published and remain accessible as mentioned in paragraph ( e ) of that subsection is published and remains accessible for a part, but not all, of the period mentioned in that paragraph; and ( b ) the failure to publish and make accessible that notice throughout that period is wholly attributable to circumstances which it would not be reasonable to have expected the trustee‑manager of the registered business trust to prevent or avoid. (6) The trustee‑manager of a registered business trust may, despite any provision to the contrary in the trust deed of the registered business trust, take advantage of subsection (1), (2), (3), (4) or (5). (7) For the purposes of this section and section 93, the current address of a person or a company, in relation to any notice or document, is a number or address used for electronic communication which — ( a ) has been notified by the person in writing to the trustee‑manager of a registered business trust as one at which the notice or document may be sent to the person; and ( b ) the trustee‑manager has no reason to believe that the notice or document sent to the person at that address will not reach the person.


document_id: bta-2004
provision_ref: s93
chapter: PART 12 - MISCELLANEOUS
section: 93
title: Electronic transmission of documents
content:
93. —(1) Where any accounts, balance sheet, report or other document is required or permitted to be given, sent or served under this Act or under the trust deed of a registered business trust by the trustee‑manager of the registered business trust or the directors of the trustee‑manager to — ( a ) a unitholder of the registered business trust; ( b ) an officer of the trustee‑manager; or ( c ) the auditor of the registered business trust, that document may be given, sent or served using electronic communications to the current address of that person. (2) For the purposes of this section, any account, balance sheet, report or other document is also treated as given or sent to, or served on, a person where — ( a ) the trustee‑manager of a registered business trust and that person have agreed in writing to that person having access to documents on a website (instead of their being sent to that person); ( b ) the document is a document to which that agreement applies; ( c ) the document is published on the website such that it is or can be made legible; and ( d ) that person is notified, in a manner for the time being agreed between that person and the trustee‑manager for that purpose, of — (i) the publication of the document on that website; (ii) the address of that website; and (iii) the place on that website where the documents may be accessed, and how it may be accessed. (3) Where any provision of this Act or of the trust deed of a registered business trust requires any document to be given or sent to, or served on, a person not less than a specified number of days before a meeting, that document, if treated in accordance with subsection (2) as given or sent to, or served on, any person, is treated as given or sent to, or served on, the person not less than the specified number of days before the date of a meeting if, and only if — ( a ) the document is published on and remains accessible to that person from the website throughout a period beginning before the specified number of days before the date of the meeting and ending with the conclusion of the meeting; and ( b ) the notification given for the purpose of subsection (2)( d ) is given not less than the specified number of days before the date of the meeting. (4) Nothing in subsection (3) invalidates the proceedings of a meeting where — ( a ) any document that is required to be published and remain accessible as mentioned in paragraph ( a ) of that subsection is published and remains accessible for a part, but not all, of the period mentioned in that paragraph; and ( b ) the failure to publish and make accessible that document throughout that period is wholly attributable to circumstances which it would not be reasonable to have expected the trustee‑manager of a registered business trust to prevent or avoid. (5) The trustee‑manager of a registered business trust may, despite any provision to the contrary in the trust deed of the registered business trust, take advantage of subsection (1), (2), (3) or (4).


document_id: bta-2004
provision_ref: s94
chapter: PART 12 - MISCELLANEOUS
section: 94
title: Trustees Act 1967 not to apply to registered business trusts
content:
94. The Trustees Act 1967 does not apply to a registered business trust, even though the business trust was constituted before 12 October 2004.


document_id: bta-2004
provision_ref: s95
chapter: PART 12 - MISCELLANEOUS
section: 95
title:
Non-applicability of rules relating to perpetuities, accumulations and inalienability of property to registered business trusts

content:
95. The rules of law relating to perpetuities, accumulations and inalienability of property do not apply to any registered business trust, even though the business trust was constituted before 12 October 2004.


document_id: bta-2004
provision_ref: s96
chapter: PART 12 - MISCELLANEOUS
section: 96
title: Opportunity to be heard
content:
96. Where this Act provides for a person to be given an opportunity to be heard by the Authority, the Authority may prescribe the manner in which the person is to be given an opportunity to be heard.


document_id: bta-2004
provision_ref: s97
chapter: PART 12 - MISCELLANEOUS
section: 97
title: Appointment of assistants
content:
97. —(1) Subject to subsection (1A), the Authority may appoint any person to exercise any of its powers or perform any of its functions or duties under this Act, either generally or in any particular case, except — ( a ) the power of appointment conferred by this subsection; and ( b ) the power to make subsidiary legislation. [Act 30 of 2022 wef 12/03/2024] (1A) The Authority may appoint one or more of its officers to exercise the power under section 112(2) to grant an exemption to a particular person, or in respect of any registered business trust, matter or transaction (not being an exemption granted to a class of persons or in respect of a class of registered business trusts, matters or transactions), or to revoke any such exemption. [Act 30 of 2022 wef 12/03/2024] [Act 5 of 2025 wef 09/03/2025] (1B) An appointment under subsection (1A) must be published in the Gazette . [Act 5 of 2025 wef 09/03/2025] (2) Any person appointed by the Authority under subsection (1) is deemed to be a public servant for the purposes of the Penal Code 1871.


document_id: bta-2004
provision_ref: s98
chapter: PART 12 - MISCELLANEOUS
section: 98
title: Codes, guidelines, etc., issued by Authority
content:
98. —(1) The Authority may issue, in such manner as it considers appropriate, such codes, guidelines, policy statements, practice notes and no-action letters as it considers appropriate for providing guidance — ( a ) in furtherance of its regulatory objectives; ( b ) in relation to any matter relating to any of the functions of the Authority under any of the provisions of this Act; or ( c ) in relation to the operation of any of the provisions of this Act. [Act 30 of 2022 wef 12/03/2024] (2) The Authority may publish any such code, guideline, policy statement, practice note or no‑action letter in such manner as it thinks fit. [Act 30 of 2022 wef 12/03/2024] (3) The Authority may revoke, vary, revise or amend the whole or any part of any code, guideline, policy statement, practice note or no-action letter issued under this section in such manner as it thinks fit. [Act 30 of 2022 wef 12/03/2024] (4) Where amendments are made under subsection (3) — ( a ) the other provisions of this section apply, with the necessary modifications, to such amendments as they apply to the code, guideline, policy statement, practice note or no-action letter; and [Act 30 of 2022 wef 12/03/2024] ( b ) any reference in this Act or any other written law to the code, guideline, policy statement, practice note or no-action letter however expressed, unless the context otherwise requires, is a reference to the code, guideline, policy statement, practice note, or no-action letter as so amended. [Act 30 of 2022 wef 12/03/2024] (5) The failure of any person to comply with any of the provisions of a code, guideline, policy statement or practice note issued under this section that applies to the person does not of itself render that person liable to criminal proceedings but any such failure may, in any proceedings whether civil or criminal, be relied upon by any party to the proceedings as tending to establish or to negate any liability which is in question in the proceedings. [Act 30 of 2022 wef 12/03/2024] (6) The issue by the Authority of a no-action letter does not of itself prevent the institution of any criminal proceedings against any person for a contravention of any provision of this Act. (7) Any code, guideline, policy statement or practice note issued under this section — ( a ) may be of general or specific application; and ( b ) may specify that different provisions of the code, guideline, policy statement or practice note apply to different circumstances or provide for different cases or classes of cases. [Act 30 of 2022 wef 12/03/2024] (8) It is not necessary to publish any code, guideline, policy statement, practice note or no‑action letter issued under this section in the Gazette . [10/2013] [Act 30 of 2022 wef 12/03/2024] (9) In this section, “no‑action letter” means a letter written by the Authority to an applicant for such a letter to the effect that, if the facts are as represented by the applicant, the Authority will not institute proceedings against the applicant in respect of a particular state of affairs or particular conduct.


document_id: bta-2004
provision_ref: s99
chapter: PART 12 - MISCELLANEOUS
section: 99
title: Translation of instruments
content:
99. —(1) Where a person submits or provides to or lodges with the Authority any book, application, return, report, statement or other information or document under this Act which is not in the English language, the person must, at the same time or at any other time permitted by the Authority, submit or provide to or lodge with the Authority (as the case may be) an accurate translation thereof in the English language. (2) Where a person is required to make available for inspection by the public, or any section of the public, any document, report, or other book under this Act which is not in the English language, the person must, at the same time or at any other time permitted by the Authority, make available for such inspection an accurate translation thereof in the English language. (3) Where a person is required to maintain or keep any accounts, minutes or other records under this Act and the accounts, minutes or other records or any part thereof is not maintained or kept in the English language, the person must — ( a ) cause an accurate translation of that accounts, minutes or other records or that part of the accounts, minutes or other records in the English language to be made from time to time at intervals of not more than 7 days; and ( b ) maintain or keep the translation with the accounts, minutes or other records for so long as the accounts, minutes or other records are required under this Act to be maintained or kept. (4) Subsections (1), (2) and (3) are subject to any express provision to the contrary in this Act or any regulations made under this Act. (5) Any person who contravenes subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000. (6) Where a person is charged with an offence under subsection (5), it is a defence for the person to prove that — ( a ) the person had taken all reasonable steps to ensure that the translation that was submitted or provided to or lodged with the Authority, made available for inspection, or maintained or kept (as the case may be) was accurate in the circumstances; and ( b ) the person had believed on reasonable grounds that the translation was accurate. (7) In subsections (1), (2) and (3), “Act” includes any direction made by the Authority under this Act.


document_id: bta-2004
provision_ref: s100
chapter: PART 12 - MISCELLANEOUS
section: 100
title: Right of Authority and unitholders to apply to court for order
content:
100. Without affecting any other right of action or remedy under any written law or rule of law, the Authority or a unitholder of a registered business trust may apply to the court for an order to compel the trustee‑manager of the registered business trust to perform its duties as set out in the trust deed of the registered business trust, and the court may either make the order on any terms that it considers appropriate or dismiss the application.


document_id: bta-2004
provision_ref: s101
chapter: PART 12 - MISCELLANEOUS
section: 101
title: Power of court to make certain orders
content:
101. —(1) Where — ( a ) on the application of the Authority, it appears to the court that a person has committed an offence under this Act or has contravened any condition or restriction imposed on the person under this Act or the listing rules of an approved exchange; or ( b ) on the application of an approved exchange, it appears to the court that a person has contravened the listing rules of the approved exchange, the court may, without affecting any orders it would be entitled to make otherwise than under this section, make one or more of the following orders: ( c ) in the case of a persistent or continuing breach of this Act, any condition or restriction imposed under this Act or the listing rules of an approved exchange, an order directing a person to do or refrain from doing a specified act, including, but not limited to, directing the trustee‑manager of a registered business trust to resign as the trustee‑manager; ( d ) any ancillary order deemed to be desirable in consequence of the making of any of these orders; ( e ) an order for the reimbursement of costs of the application out of the trust property of a registered business trust to the person who made the application under this subsection. [4/2017] (2) The court may, before making an order under subsection (1), direct that notice of the application be given to any person that it thinks fit or that notice of the application be published in such manner as it thinks fit, or both. (3) Any person who, without reasonable excuse, contravenes an order made under subsection (1) 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. (4) Subsection (3) does not affect the powers of the court in relation to the punishment for contempt of court. (5) The court may, on the application of an affected person or of its own motion, rescind, vary or discharge an order made by it under this section or suspend the operation of such an order.


document_id: bta-2004
provision_ref: s102
chapter: PART 12 - MISCELLANEOUS
section: 102
title: Court may compel compliance
content:
102. —(1) If any person in contravention of this Act refuses or fails to permit the inspection of any register, minute book or document or to supply a copy of any register, minute book or document, the court may by order compel an immediate inspection of the register, minute book or document or order the copy to be supplied. (2) If any officer or former officer of the trustee‑manager of a registered business trust has failed or omitted to do any act, matter or thing which under this Act that officer or former officer is or was required or directed to do, the court may, on the application of the Authority, any unitholder of the registered business trust, the trustee‑manager or the liquidator of the registered business trust, by order, require that officer or former officer to do such act, matter or thing immediately or within such time as is allowed by the order and, for the purpose of complying with any such order, a former officer is deemed to have the same status, powers and duties as the former officer had at the time the act, matter or thing should have been done.


document_id: bta-2004
provision_ref: s103
chapter: PART 12 - MISCELLANEOUS
section: 103
title: Power of Minister to appoint inspector
content:
103. —(1) Despite anything in this Act, the Minister may appoint any person as an inspector to investigate any matter if he or she is satisfied that — ( a ) a prima facie case has been established that, for the protection of the public, the unitholders or the creditors of a registered business trust, it is desirable that the affairs of the registered business trust should be investigated; ( b ) it is in the public interest that allegations of fraud, misfeasance or other misconduct by persons who are or have been concerned with the formation or management of the registered business trust should be investigated; or ( c ) for any other reason, it is in the public interest that the affairs of the registered business trust should be investigated. (2) An inspector appointed under subsection (1) has all the powers conferred upon an inspector under Part 9 of the Companies Act 1967 and that Part applies, with the necessary modifications, to such investigation. (3) Any inspector appointed under subsection (1) must report the results of the inspector’s investigation to the Minister and the Minister may, if he or she thinks it in the public interest to do so, cause the report to be printed and published.


document_id: bta-2004
provision_ref: s104
chapter: PART 12 - MISCELLANEOUS
section: 104
title: Injunctions
content:
104. —(1) Where a person has engaged, is engaging or is likely to engage in any conduct that constitutes or would constitute a contravention of this Act or the trust deed of a registered business trust, the court may, on the application of — ( a ) the Authority; or ( b ) any person whose interests have been, are or would be affected by the conduct, grant an injunction restraining the firstmentioned person from engaging in the conduct and, if the court is of the opinion that it is desirable to do so, requiring that person to do any act or thing. (2) Where a person has refused or failed, is refusing or failing, or is likely to refuse or fail, to do an act or thing that the person is required by this Act or trust deed of a registered business trust to do, the court may, on the application of — ( a ) the Authority; or ( b ) any person whose interests have been, are or would be affected by the refusal or failure to do that act or thing, make an order requiring the firstmentioned person to do that act or thing. (3) Where an application is made to the court for an injunction under subsection (1) or an order under subsection (2), the court may, if the court is of the opinion that it is desirable to do so and before considering the application, grant an interim injunction restraining a person from engaging in conduct of the kind mentioned in subsection (1) or make an interim order requiring a person to do any act or thing, pending the determination of the application. [Act 30 of 2022 wef 12/03/2024] (4) Where the court has power under this section to grant an injunction or interim injunction or make an order or interim order restraining a person from engaging in conduct of a particular kind or requiring a person to do a particular act or thing, the court may, either in addition to or in substitution for the injunction, order, interim injunction or interim order, order that person to pay damages to any other person. (5) Where the court has granted an injunction or interim injunction or made an order or interim order under this section, the court may, on an application by any party referred to in subsection (1) or (2) or by any person affected by the injunction, order, interim injunction or interim order, rescind or vary the injunction, order, interim injunction or interim order. (6) An injunction, order, interim injunction or interim order granted or made under this section may be expressed to operate for a period specified in the injunction, order, interim injunction or interim order or until the injunction, order, interim injunction or interim order is rescinded. (7) Any person who contravenes an injunction, order, interim injunction or interim order that is granted or made by the court under this section and that is applicable to 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. (8) Where an application is made to the court for the grant of an injunction under subsection (1), the power of the court to grant the injunction may be exercised — ( a ) if the court is satisfied that the person has engaged in conduct of the kind mentioned in that subsection, whether or not it appears to the court that the person intends to engage again, or to continue to engage, in conduct of that kind; or [Act 30 of 2022 wef 12/03/2024] ( b ) if it appears to the court that, in the event that an injunction is not granted, it is likely that the person will engage in conduct of the kind mentioned in that subsection, whether or not the person has previously engaged in conduct of that kind and whether or not there is an imminent danger of substantial damage to any person if the firstmentioned person engages in conduct of that kind. [Act 30 of 2022 wef 12/03/2024] (9) Where an application is made to the court for the making of an order under subsection (2), the power of the court to make the order may be exercised — ( a ) if the court is satisfied that the person has refused or failed to do the act or thing mentioned in that subsection, whether or not it appears to the court that the person intends to refuse or fail again, or to continue to refuse or fail, to do that act or thing; or ( b ) if it appears to the court that, in the event that an order is not made, it is likely the person will refuse or fail to do the act or thing mentioned in that subsection, whether or not the person has previously refused or failed to do that act or thing and whether or not there is an imminent danger of substantial damage to any person if the firstmentioned person refuses or fails to do that act or thing. (10) Where the Authority or any person mentioned in subsection (1)( b ) or (2)( b ) makes an application to the court for the grant of an injunction or interim injunction or for the making of an order or interim order under this section, the court is not to require the Authority or that person (as the case may be) or any other person, as a condition of granting the injunction, order, interim injunction or interim order, to give any undertaking as to damages. [Act 30 of 2022 wef 12/03/2024] (11) Subsection (7) does not affect the powers of the court in relation to the punishment for contempt of court.


document_id: bta-2004
provision_ref: s105
chapter: PART 12 - MISCELLANEOUS
section: 105
title: Power of court to grant relief
content:
105. —(1) If, in any civil proceedings for negligence, default, breach of duty or breach of trust against a person to whom this section applies, it appears to the court before which the proceedings are taken that the person is or may be liable in respect thereof but that the person has acted honestly and reasonably and that, having regard to all the circumstances of the case, including those connected with the person’s appointment, the person ought fairly to be excused for the negligence, default or breach, the court may relieve the person either wholly or partly from the person’s liability on any terms that the court thinks fit. (2) To avoid doubt and without limiting subsection (1), “liability” includes the liability of a person to whom this section applies to account for profits made or received. (3) Where any person to whom this section applies has reason to apprehend that any claim will or might be made against the person in respect of any negligence, default, breach of duty or breach of trust, the person may apply to the court for relief, and the court has the same power to relieve the person under this section as it would have had if it had been a court before which civil proceedings against the person for negligence, default, breach of duty or breach of trust had been brought. (4) This section applies to the following persons: ( a ) the trustee‑manager of a registered business trust; ( b ) officers of the trustee‑manager of a registered business trust; ( c ) persons employed by the trustee‑manager of a registered business trust as auditors, whether they are or are not officers of the trustee‑manager; and ( d ) persons who are liquidators appointed or directed by the court to carry out any duty under this Act in relation to a registered business trust and all other persons so appointed or so directed.


document_id: bta-2004
provision_ref: s106
chapter: PART 12 - MISCELLANEOUS
section: 106
title: Jurisdiction of court
content:
106. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.


document_id: bta-2004
provision_ref: s107
chapter: PART 12 - MISCELLANEOUS
section: 107
title: Duty not to provide false information to Authority
content:
107. —(1) Any person who provides the Authority with any information under this Act must use due care to ensure that the information is not false or misleading in any material particular. (2) Subsection (1) applies only to a requirement in relation to which no other provision of this Act creates an offence in connection with the provision of information. (3) Any person who — ( a ) signs any document lodged with the Authority; or ( b ) lodges with the Authority any document by electronic means using any identification or identifying code, password or other authentication method or procedure assigned to him or her by the Authority, must use due care to ensure that the document is not false or misleading in any material particular. [Act 30 of 2022 wef 12/03/2024] (4) Any person who contravenes subsection (1) or (3) 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: bta-2004
provision_ref: s108
chapter: PART 12 - MISCELLANEOUS
section: 108
title: False and misleading statement
content:
108. Every person who in any return, report, certificate or other document required by or for the purposes of this Act — ( a ) wilfully makes or authorises the making of a statement false or misleading in any material particular knowing it to be false or misleading; or ( b ) wilfully omits or authorises the omission of any matter or thing without which the document is misleading in a material respect, [Act 30 of 2022 wef 12/03/2024] 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: bta-2004
provision_ref: s109
chapter: PART 12 - MISCELLANEOUS
section: 109
title: Offences by bodies corporate, etc.
content:
109. —(1) Where an offence under this Act (other than an offence under Division 1 of Part 10) committed by a body corporate is proved — ( a ) to have been committed with the consent or connivance of an officer; or ( b ) to be attributable to any neglect on the officer’s part, the officer as well as the body corporate shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Where the affairs of the body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate. (3) Where an offence under this Act committed by a partnership is proved — ( a ) to have been committed with the consent or connivance of a partner; or ( b ) to be attributable to any neglect on the partner’s part, the partner as well as the partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (4) Where an offence under this Act committed by an unincorporated association (other than a partnership) is proved — ( a ) to have been committed with the consent or connivance of an officer of an unincorporated association or a member of its governing body; or ( b ) to be attributable to any neglect on the part of such an officer or member, the officer or member as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (5) In this section — “officer” — ( a ) in relation to a body corporate, means any director, member of the committee of management, chief executive, manager, secretary or other similar officer of the body corporate and includes any person purporting to act in any such capacity; or ( 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, or any person holding a position analogous to that of president, secretary or member of a committee and includes a person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner. (6) Regulations may provide for the application of any provision of this section, with such modifications as the Authority considers appropriate, to a body corporate or unincorporated association formed or recognised under the law of a territory outside Singapore.


document_id: bta-2004
provision_ref: s110
chapter: PART 12 - MISCELLANEOUS
section: 110
title: General penalties
content:
110. Any person guilty of an offence under this Act for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $50,000.


document_id: bta-2004
provision_ref: s111
chapter: PART 12 - MISCELLANEOUS
section: 111
title: Composition of offences
content:
111. —(1) The Authority may compound any offence under this Act which is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum of money not exceeding one half of the amount of the maximum fine prescribed for that offence. [10/2013] (2) The Authority may compound any offence under this Act (including an offence under a provision which has been repealed) which — ( a ) was compoundable under this section at the time the offence was committed; but ( b ) has ceased to be so compoundable, by collecting from a person reasonably suspected of having committed the offence a sum of money not exceeding one half of the amount of the maximum fine prescribed for that offence at the time it was committed. [10/2013] (3) On payment of the sum of money mentioned in subsection (1) or (2), no further proceedings are to be taken against that person in respect of the offence. [10/2013] (4) The Authority may make regulations to prescribe the offences which may be compounded. [10/2013] (5) All sums collected by the Authority under subsection (1) or (2) must be paid into the Consolidated Fund. [10/2013]


document_id: bta-2004
provision_ref: s112
chapter: PART 12 - MISCELLANEOUS
section: 112
title: General exemption
content:
112. —(1) The Authority may, by regulations, exempt any person, registered business trust, matter or transaction, or any class thereof, from all or any of the provisions of this Act, subject to such conditions or restrictions as may be prescribed. (2) The Authority may, on the application of any person, exempt the person or any registered business trust, matter or transaction from all or any of the provisions of this Act or the requirements imposed by the Authority under this Act, by written notice, if the Authority considers it appropriate to do so in the circumstances of the case. [Act 30 of 2022 wef 12/03/2024] (3) An exemption under subsection (2) — ( a ) may be granted subject to such conditions or restrictions as the Authority may specify by written notice; [Act 30 of 2022 wef 12/03/2024] ( b ) need not be published in the Gazette ; and ( c ) may be withdrawn at any time by the Authority. (3A) The Authority may at any time add to, vary or revoke any condition or restriction imposed under this section. [Act 30 of 2022 wef 12/03/2024] (4) Any person who contravenes any condition or restriction prescribed under subsection (1) or specified by the Authority under subsection (3)( a ) (including any condition or restriction added or varied under subsection (3A)) shall be guilty of an offence. [Act 30 of 2022 wef 12/03/2024]


document_id: bta-2004
provision_ref: s113
chapter: PART 12 - MISCELLANEOUS
section: 113
title: Amendment of Schedule
content:
113. —(1) The Authority may by order published in the Gazette , amend the Schedule. (2) The Authority may, in any order made under subsection (1), make such incidental, consequential or supplementary provision as may be necessary or expedient.


document_id: bta-2004
provision_ref: s114
chapter: PART 12 - MISCELLANEOUS
section: 114
title: Regulations
content:
114. —(1) The Authority may make regulations for carrying out the purposes and provisions of this Act and for the due administration of this Act. (2) Without limiting subsection (1), the Authority may make regulations for or with respect to — ( a ) the criteria for the registration of business trusts and the constitution, operation and management of registered business trusts including, but not limited to, the powers and duties of the trustee‑managers of registered business trusts and the rights and obligations of the unitholders of registered business trusts; ( b ) the administration and regulation of registered business trusts and, in particular, the governance practices of such registered business trusts; ( c ) the administration and regulation of trustee‑managers of registered business trusts; ( ca ) the regulation of the use of virtual meeting technology for meetings held in the manner described in section 52R(2)( b ) or ( c ), including — (i) restricting or mandating the types of virtual meeting technology that may be used; (ii) restricting the means by which voting may be carried out, or mandating how voting may be carried out, using virtual meeting technology; (iii) imposing record keeping and auditing requirements in respect of the use of virtual meeting technology; (iv) imposing requirements relating to the verification or authentication of the identities of persons attending meetings using virtual meeting technology; and (v) mandating the notices and documents (including physical notices and documents) to be sent to persons attending or eligible to attend a meeting using virtual meeting technology; [Act 17 of 2023 wef 01/07/2023] ( d ) the particulars to be recorded in the accounts of registered business trusts and the information on the annual accounts of registered business trusts to be contained in the auditor’s reports required to be lodged under this Act; ( e ) the forms for the purposes of this Act; ( f ) the fees to be paid in respect of any matter or thing required for the purposes of this Act and the refund and remission, whether in whole or in part, of such fees; and ( g ) all matters and things which by this Act are required or permitted to be prescribed or which are necessary or expedient to be prescribed to give effect to this Act. (3) Except as otherwise expressly provided in this Act, the regulations — ( a ) may be of general or specific application; ( aa ) may relate to all, or any class, category or description of persons, trustee-managers or business trusts, and may make different provisions for different classes, categories or descriptions of persons, trustee-managers or business trusts, or to a particular person, trustee-manager or business trust; [Act 30 of 2022 wef 12/03/2024] ( ab ) may contain provisions of a saving or transitional nature; [Act 30 of 2022 wef 12/03/2024] ( b ) may provide that a contravention of any specified provision of the regulations shall be an offence; and ( c ) may provide for penalties not exceeding a fine of $50,000 or imprisonment for a term not exceeding 12 months or both for each offence and, in the case of a continuing offence, a further penalty not exceeding a fine of 10% of the maximum fine prescribed for that offence for every day or part of a day during which the offence continues after conviction.


document_id: bwaa-1966
provision_ref: s2
section: 2
title: Authorisation of signature of Articles of Agreements of Fund and Bank respectively
content:
2. The President is hereby authorised by instruments under his hand to empower such person as may be named in such instruments, on behalf of the Government — ( a ) to sign the Articles of Agreement of the International Monetary Fund and the Articles of Agreement of the International Bank for Reconstruction and Development respectively; and ( b ) to deposit with the Government of the United States of America instruments of acceptance of the Articles of Agreement of the Fund and of the Articles of Agreement of the Bank (referred to in this Act as the Bank Agreement), setting out that the Government of Singapore has accepted in accordance with its law the respective Articles and the terms and conditions prescribed thereunder as the terms upon which the Government of Singapore shall be admitted to membership of the Fund and of the Bank.


document_id: bwaa-1966
provision_ref: s3
section: 3
title: Interpretation
content:
3. In this Act — “Fund” means the International Monetary Fund established under the Fund Agreement; “Fund Agreement” means the Articles of Agreement of the International Monetary Fund as originally adopted and as subsequently amended — ( a ) pursuant to Resolution No. 23-5 adopted by the Board of Governors of the Fund on 31 May 1968 in order to institute a facility based on special drawing rights; and ( b ) pursuant to Resolution No. 31-4 adopted by the Board of Governors of the Fund on 30 April 1976 in order to establish a reformed international monetary system; “Fund arrangement” means — ( a ) the credit arrangements provided pursuant to Decision No. 11428‑(97/6), dated 27 January 1997, of the Executive Board of the Fund, as subsequently amended and renewed by the decisions of the Executive Board of the Fund; or ( b ) any arrangement established by the Fund under section 1 of Article VII of the Fund Agreement; “Fund program” means — ( a ) the Poverty Reduction and Growth Trust established pursuant to Decision No. 8759‑(87/176), dated 18 December 1987, of the Executive Board of the Fund and as subsequently amended and renewed by the decisions of the Executive Board of the Fund; or ( b ) any program administered by the Fund in accordance with section 2 of Article V of the Fund Agreement; “Monetary Authority of Singapore” means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970. [18/2016]


document_id: bwaa-1966
provision_ref: s4
section: 4
title: Subscription to International Monetary Fund
content:
4. —(1) It shall be the function of the Monetary Authority of Singapore to pay to the Fund the subscription payable on account of Singapore specified in the terms and conditions set out in the First Schedule and to include in the Authority’s own account the payments of the subscription to the Fund already made by the Government. (2) The Monetary Authority of Singapore may, with the approval of the Minister for Finance, accept on behalf of the Government any increase in the subscription of Singapore to the Fund in consequence of an increase in the quota of Singapore, and make payment of such part of the increase as may, under section 3 of Article III of the Fund Agreement, be payable in special drawing rights or in the currency of Singapore or in any other currency specified by the Fund. (3) The Monetary Authority of Singapore is hereby authorised to create and issue to the Fund in such form as is appropriate any such non-interest bearing and non-negotiable notes or other obligations as the Fund may, under section 4 of Article III of the Fund Agreement, determine to accept in place of any part of the subscription of Singapore which would, but for such acceptance, be payable in the currency of Singapore.


document_id: bwaa-1966
provision_ref: s5
section: 5
title: Power of Monetary Authority of Singapore in respect of special drawing rights
content:
5. —(1) The Monetary Authority of Singapore shall have power from time to time to acquire, hold and deal with special drawing rights of the Government in accordance with the Fund Agreement and to perform all acts supplemental or incidental thereto, including — ( a ) the payment of any charges payable to the Fund under section 2 of Article XX of the Fund Agreement and any sums payable to the Fund under section 4 of that Article; ( b ) the receipt of the interest payable by the Fund in respect of special drawing rights under section 1 of the said Article XX; and ( c ) the discharge of any other obligations as a participant in the Special Drawing Rights Department maintained by the Fund. [18/2016] (2) In addition, the Monetary Authority of Singapore may buy, sell or otherwise deal with the special drawing rights of the Government to enable Singapore to carry out its obligations under any Fund arrangement or Fund program. [18/2016] [Act 20 of 2023 wef 11/12/2023]


document_id: bwaa-1966
provision_ref: s6
section: 6
title:
Power of Monetary Authority of Singapore in relation to operations of General Resources Account of Fund

content:
6. The Monetary Authority of Singapore is hereby authorised — ( a ) to take steps to ensure that the balances of the currency of Singapore purchased from the Fund by a member of the Fund can be exchanged at the time of purchase, by that member, for a freely usable currency selected by Singapore, in accordance with section 3 of Article V of the Fund Agreement; ( b ) to take steps to ensure that any member of the Fund repurchasing its own currency from the Fund can obtain the currency of Singapore (if the currency of Singapore is specified by the Fund for repurchase) at the time of repurchase in exchange for a freely usable currency selected by Singapore in accordance with section 7 of Article V of the Fund Agreement; ( c ) to make payment of any charges payable to the Fund under section 8 of Article V of the Fund Agreement or any other sums payable to the Fund; and ( d ) to receive any remuneration payable by the Fund under section 9 of Article V of the Fund Agreement or any other sums payable by the Fund.


document_id: bwaa-1966
provision_ref: s6A
section: 6A
title: Assistance in support of Fund arrangements or Fund programs
content:
6A. —(1) Subject to subsections (2), (3) and (4), the Monetary Authority of Singapore may, on behalf of the Government, enter into an agreement (whether multilateral or bilateral) to lend, or give grants or other financial assistance, to support a Fund arrangement or Fund program. [18/2016] (2) An agreement under subsection (1) to lend, or give grants or other financial assistance, may be entered into (or varied subsequently) only if — ( a ) the Fund requests Singapore to provide assistance in support of a Fund arrangement or Fund program for the benefit of one or more countries; ( b ) the Monetary Authority of Singapore is satisfied that at least one other government has provided, or intends to provide, financial assistance in response to a similar request from the Fund; ( c ) the Minister has published in the Gazette a statement containing — (i) a description of the nature of the agreement (or its subsequent variation); and (ii) the maximum amount that the Monetary Authority of Singapore agrees to lend, or to give by way of grants or other financial assistance, to the Fund under the agreement (or its subsequent variation); and ( d ) in the case of grants, Parliament has, by a resolution, fixed the maximum amount of grants to be given by the Monetary Authority of Singapore under that agreement (or its subsequent variations). [18/2016] (3) It is not lawful for the Monetary Authority of Singapore to give any amount of grant under any agreement under subsection (1) (or its subsequent variations) that is in excess of the maximum amount fixed by Parliament by resolution under subsection (2)( d ) for that agreement. [18/2016] (3A) Subsections (2) and (3) do not apply to an agreement to finance the operations and the carrying out of the functions of an office of the Fund in Singapore. [Act 20 of 2023 wef 11/12/2023] (4) An agreement under subsection (1) to lend or give other financial assistance (even if subsequently varied) must provide for the Monetary Authority of Singapore to require early repayment or early recovery of moneys lent or given, as the case may be, in the event of the suspension, or premature termination, of the Fund arrangement or Fund program. [18/2016] (5) Subsection (4) does not apply if — ( a ) the agreement is in a standard form provided by the Fund, which cannot be unilaterally amended by the Monetary Authority of Singapore; or ( b ) the Fund arrangement or Fund program cannot be suspended or prematurely terminated. [Act 20 of 2023 wef 11/12/2023]


document_id: bwaa-1966
provision_ref: s7
section: 7
title: Subscription to International Bank for Reconstruction and Development
content:
7. —(1) There shall be charged on the Consolidated Fund such part of the subscription of Singapore specified in paragraph 2 of the terms and conditions set out in the Second Schedule as may, in accordance with those terms and conditions and the provisions of Article II of the Bank Agreement, be payable in gold or United States dollars or in the currency of Singapore. (2) There shall be charged on the Consolidated Fund such part of any increase in the subscription of Singapore as may, in accordance with the provisions of Article II of the Bank Agreement, be payable in gold or United States dollars or in the currency of Singapore. (3) Except with the approval signified by resolution of Parliament, the subscription of Singapore shall not be increased so that it (including any increases) exceeds the sum of US$40 million. (4) The Minister for Finance with the President’s concurrence under Article 144(1)( b ) of the Constitution may create and issue to the International Bank for Reconstruction and Development such non-interest-bearing and non-negotiable notes or other obligations as the Bank may, under section 12 of Article V of the Bank Agreement, determine to accept in place of the currency of Singapore.


document_id: bwaa-1966
provision_ref: s8
section: 8
title: Other payments to International Bank
content:
8. There shall be charged on the Consolidated Fund — ( a ) all sums payable to the International Bank for Reconstruction and Development under section 9 of Article II of the Bank Agreement (which relates to changes in the par of foreign exchange value of currencies of members); and ( b ) all sums required for the redemption of any notes or obligations created and issued to that Bank under this Act.


document_id: bwaa-1966
provision_ref: s9
section: 9
title: Power to raise loans
content:
9. For the purpose of providing any sums required for making any payments under the Fund Agreement, Bank Agreement, or the membership resolutions set out in the First and Second Schedules, the Minister with the President’s concurrence under Article 144(1)( b ) of the Constitution may, on behalf of the Government, raise loans by the creation and issue of securities bearing such rates of interest and subject to such conditions as to repayment, redemption or otherwise as he may think fit and the principal and interest of such securities and the charges and expenses incurred in connection with their issue shall be charged on and paid out of the Consolidated Fund.


document_id: bwaa-1966
provision_ref: s10
section: 10
title: Moneys received by Government to be paid into Consolidated Fund
content:
10. Any moneys received by the Government from the Bank in connection with the membership of Singapore shall be paid into and form part of the Consolidated Fund.


document_id: bwaa-1966
provision_ref: s11
section: 11
title: Orders for carrying Agreements into effect
content:
11. —(1) The President may, by order, make such provision as he may consider reasonably necessary for carrying into effect any of the provisions of the Fund Agreement and the Bank Agreement including but not limited to those relating to the status, immunities and privileges of the International Monetary Fund and of the International Bank for Reconstruction and Development and their respective governors, executive directors, alternates, officers and employees, and the provisions of the Fund Agreement with regard to the unenforceability of exchange contracts. (2) Without prejudice to the generality of subsection (1), any order made under that subsection may declare that any specified provisions of the Fund Agreement or the Bank Agreement shall have the force of law in Singapore.


document_id: bwaa-1966
provision_ref: s12
section: 12
title: Companies Act 1967 not to apply to Bank and to issue by Bank of shares, debentures, etc.
content:
12. The International Bank for Reconstruction and Development shall be deemed not to be a corporation within the meaning of the Companies Act 1967; and the provisions of that Act shall not, accordingly, apply to the Bank or to the issue by the Bank of any shares, debentures, bonds, notes or other securities.


document_id: ca-1960
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Scope of Act
content:
2. This Act does not apply to — ( a ) such off-shore islands as the Minister may by notification in the Gazette specify, in respect of the importation, exportation, manufacture or use of motor fuel; and ( b ) subject to the provisions of this Act or any other written law, any act or thing lawfully done or permitted to be done within a free trade zone. [29/2018]


document_id: ca-1960
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Interpretation
content:
3. —(1) In this Act — “agent”, in relation to a vessel, includes a chinchew and a comprador; “aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air; “alcohol” means ethanol; “authentication code” means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service mentioned in section 86 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user; “auxiliary police officer” means an auxiliary police officer appointed under the Police Force Act 2004; [Act 6 of 2025 wef 01/04/2025] “bottle” includes any container for intoxicating liquors capable of being corked or sealed; “bottling”, in the case of intoxicating liquors, includes blending, compounding and varying any intoxicating liquor with intent that the blend, compound or varied intoxicating liquor so formed be sold for human consumption, but does not include any such blend, compound or varied intoxicating liquor prepared at the order of a purchaser, and for immediate consumption; “bottling warehouse” means a warehouse licensed by the Director‑General for the bottling, blending, compounding or varying of intoxicating liquor under section 66(1) or 83(4); “captain of an aircraft” means every person having or taking command or charge of an aircraft; “complete month” means the period from the first day of a month to the last day of the month, both days inclusive; “customs airport” means any place which has been designated as a customs airport; “customs duty” means duty on goods imported into Singapore, excluding any excise duty; “customs territory” means Singapore and the territorial waters thereof but excluding any free trade zone; “database report” means any automatic log, journal or other report which is automatically generated by the computer service mentioned in section 86 for the purposes of recording the details of a transaction relating to an electronic notice including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice; “deleterious substance” means any matter — ( a ) which is unfit for human consumption; or ( b ) the consumption of which is harmful to human beings, as certified by an analyst employed by such laboratory as the Director‑General may specify; “denatured” means rendered unfit for human consumption to the satisfaction of the Director‑General; “Director‑General” means the Director‑General of Customs appointed under section 4(1); “dutiable goods” means any goods subject to the payment of customs duty or excise duty on entry into customs territory or manufactured in Singapore (including any free trade zone) and on which customs duty or excise duty has not been paid and includes goods manufactured in a free trade zone from materials of a class dutiable on entry into customs territory for consumption within the customs territory; “electronic notice” has the meaning given by section 86(1); “excise duty” means duty on goods whether manufactured in Singapore or elsewhere; “export” means to take or cause to be taken out of the customs territory by any means or to place goods in any form of conveyance for the purpose of taking the goods out of the customs territory by any means to any place including a free trade zone; except that goods bona fide in transit, including goods which have been transhipped, are not deemed to be exported unless they are or become uncustomed goods; “free trade zone” means any area in Singapore which has been declared to be a free trade zone under the Free Trade Zones Act 1966; “goods” includes animals, birds, fish, plants and all kinds of movable property; “Government warehouse” means a warehouse established by the Director‑General under section 49 for the deposit of dutiable goods; “Green Channel” means any passage or area in a customs airport or customs station clearly indicated with a sign in the shape of a regular octagon and marked in green with the words “Customs” and “Nothing To Declare”; “heavy oil or diesel oil” includes any liquid, other than petroleum, which is or may be used as a fuel in the engine of a traction engine or motor vehicle; “import” means to bring or cause to be brought into the customs territory by any means from any place including a free trade zone; except that goods bona fide in transit, including goods which have been taken into any free trade zone from outside the customs territory or transhipped, are not, for the purpose of the levy of customs duties or excise duties, deemed to be imported unless they are or become uncustomed goods; “importer” includes and applies to any owner or other person for the time being possessed of or beneficially interested in any goods at and from the time of importation thereof until the goods are duly removed from customs control; “intoxicating liquor” means — ( a ) a mixture of alcohol and some other substances containing more than 0.5 per cent alcohol by mass; or ( b ) a mixture of alcohol and water containing more than 0.5 per cent alcohol by volume, which is fit, or intended, or can by any means be converted, for use as a beverage, but does not include denatured spirit; “in transit” means taken out or sent from any country and brought into Singapore by land, sea or air (whether or not landed or transhipped in Singapore) for the sole purpose of being carried to another country either by the same or another conveyance; “licensed FTZ operator” has the meaning given by section 2 of the Free Trade Zones Act 1966; [Act 33 of 2023 wef 01/03/2024] “licensed warehouse” means a warehouse or other place licensed or deemed to be licensed under section 51(1), 63(1), or 83(4) (if the licence granted under section 83(3) covers an activity for which a licence under section 51(1), 63(1) or 66(1) is required); “local craft” means any junk, tongkang, prahu, or other similar type of vessel, and any steam or motor vessel under 75 net registered tons and includes any type of motor vessel whether fitted with inboard engine or outboard motor; “manufacture” — ( a ) in the case of intoxicating liquors, includes the process of distillation, fermentation and any process of converting raw materials into an intoxicating liquor, but does not include blending, compounding and varying of any intoxicating liquor; ( b ) in the case of tobacco, includes the process of converting any raw or leaf tobacco into tobacco fit for smoking, snuffing or chewing and the making of cigarettes by power‑operated machinery; and ( c ) in the case of any other goods or substitutes thereof, includes any process of production, assembly, purification, blending or conversion of materials, substances or components of such goods or substitutes into a finished product; “master” means any person (except a pilot or harbour master) having for the time being control or charge of a vessel; “mobile communication device” means — ( a ) a mobile phone; or ( b ) any wireless handheld device (such as a tablet computer) or wearable device (such as a smart watch) designed or capable of being used for a communication function; [Act 6 of 2025 wef 01/04/2025] “motor fuel” means any fuel used in the propulsion of any conveyance; “motor spirit” includes gasoline, petrol or any inflammable hydrocarbon liquid fuel for spark ignited engines; “motor vehicle” means a mechanically-propelled vehicle primarily intended or adapted for use in the conveyance of goods or in the carriage of passengers (including any person driving the vehicle) on roads maintained at the public expense, and includes any vehicle constructed to tow any other vehicle along such roads, but does not include such vehicles as excavators, crawlers, bulldozers, tractors and any similar vehicles which are not primarily intended for use on such roads; “officer of customs” means — ( a ) the Director‑General; ( b ) any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2); ( c ) any senior officer of customs appointed under section 4(4); ( d ) any officer of customs appointed under section 5(2); and ( e ) any police officer; “owner” includes a hirer under a hire-purchase agreement; “per cent alcohol by mass” means the measure of alcoholic strength of a mixture of alcohol and some other substances shown by the ratio, expressed as a percentage, of the mass of alcohol present in the mixture to the total mass of the mixture; “per cent alcohol by volume” means the measure of alcoholic strength of a mixture of alcohol and water shown by the ratio, expressed as a percentage, of the volume of alcohol present in the mixture at a temperature of 20 degrees Celsius to the total volume of the mixture; “petroleum” includes the liquids commonly known by the names of rock oil, Rangoon oil, Burma oil, kerosene and kerosene substitutes, paraffin oil, petrol, gasoline, benzol, benzoline, benzine, naphtha and any other similar inflammable liquid, whether a natural product or one that is made from petroleum, coal, schist, shale or any other bituminous substance, or from any products thereof; “preventive vessel” means any vessel employed for the prevention of smuggling or for any other purpose relating to this Act; “prohibited goods” means goods the import or export of which is prohibited, either conditionally or absolutely, by notification made under section 38; “proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication; “Red Channel” means any passage or area in a customs airport or customs station clearly indicated with a sign in the shape of a square marked in red with the words “Customs” and “Goods To Declare”; “registered user” means a person who has been registered with and authorised by the Director‑General to gain access to and use the computer service mentioned in section 86; “Registrar” means the Registrar of Vehicles or a Deputy Registrar of Vehicles or an Assistant Registrar of Vehicles appointed under the Road Traffic Act 1961; “senior officer of customs” means — ( a ) the Director‑General; ( b ) any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2); ( c ) any senior officer of customs appointed under section 4(4); ( d ) any officer of customs conferred with the powers of a senior officer of customs under section 5(3); and ( e ) any police officer having the powers of a senior officer of customs by virtue of section 7( a ); “tobacco” includes all tobacco other than growing tobacco, whether manufactured or not; “toddy” means the fermented juice of coconut or other palm; “tourist” means any person whose entry into Singapore is dependent upon the presentation of a passport or other travel document and whose stay in Singapore does not exceed 6 months, and includes persons in transit and such other class of persons as the Director‑General may, by notification in the Gazette , specify; “uncustomed goods” means goods in respect of which a breach of the provisions of this Act has been committed. [3/2008; 25/2011; 29/2018; S 270/71] [Act 6 of 2025 wef 01/04/2025] (2) For the purposes of this Act, goods are deemed to be under customs control while they are deposited or held in any free trade zone, Government warehouse, licensed warehouse, or bottling warehouse or post office or in any vessel, train, vehicle or aircraft or any place from which they may not be removed except with the permission of the proper officer of customs. [3/2008] (3) In this Act, a reference to a document or record includes, in addition to a document or record on paper, a reference to any, or part of any — ( a ) document or record kept on any magnetic, optical, chemical or other medium; ( b ) photograph; ( c ) map, plan, graph, picture or drawing;


document_id: ca-1960
provision_ref: s4
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 4
title: Appointment of Director‑General and other officers
content:
4. —(1) The Minister may appoint an officer to be styled the Director‑General of Customs who has the superintendence of all matters relating to this Act, subject to the direction and control of the Minister. (2) The Minister may appoint such number of Deputy Directors‑General of Customs and Assistant Directors‑General of Customs as the Minister thinks fit. (3) Subject to the general direction and supervision of the Director‑General of Customs, the Deputy Directors‑General of Customs and Assistant Directors‑General of Customs have and may exercise all the powers conferred on the Director‑General by this Act. (4) The Minister may appoint such number of other senior officers of customs as the Minister thinks fit for the purpose of carrying out the provisions of this Act.


document_id: ca-1960
provision_ref: s5
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 5
title: Powers of Director‑General to delegate
content:
5. —(1) The Director‑General may confer on any senior officer of customs appointed under section 4(4) all or any of the powers conferred on the Director‑General by this Act, subject to such conditions or restrictions as the Director‑General thinks fit. [29/2018] (2) The Director‑General may appoint such number of other officers of customs as the Director‑General thinks fit for the purpose of carrying out the provisions of this Act. (3) The Director‑General may confer on any officer of customs appointed under subsection (2) all or any of the powers of a senior officer of customs.


document_id: ca-1960
provision_ref: s6
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 6
title: Officers of customs to be public servants
content:
6. All officers of customs are deemed to be public servants within the meaning of the Penal Code 1871.


document_id: ca-1960
provision_ref: s6A
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 6A
title: Officers of customs to be armed
content:
6A. Every officer of customs must be provided with such batons, arms, ammunition and other accoutrements as may be necessary for the effective discharge of his or her duties. [Act 31 of 2022 wef 01/11/2022]


document_id: ca-1960
provision_ref: s7
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 7
title: Powers of police officers
content:
7. —(1) For the purposes of this Act — ( a ) all police officers not below the rank of sergeant have and may exercise all the powers conferred by this Act on senior officers of customs; and ( b ) all police officers below the rank of sergeant have and may exercise all the powers conferred by this Act on officers of customs. [Act 3 of 2021 wef 01/07/2025] (2) Every officer of customs must be provided with such staves, guns, ammunition and other accoutrements as may be prescribed. [Act 3 of 2021 wef 01/07/2025]


document_id: ca-1960
provision_ref: s8
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 8
title: Authority card to be produced
content:
8. —(1) Every officer of customs when acting against any person under this Act must, if not in uniform, on demand declare his or her office and produce to the person against whom the officer is acting such authority card as the Director‑General or, in the case of a police officer, the Commissioner of Police, may direct to be carried by such officers. (2) It is not an offence for any person to refuse to comply with any request, demand or order made by any officer of customs acting or purporting to act under this Act if the officer is not in uniform and refuses to declare his or her office and produce his or her authority card, on demand being made by the person.


document_id: ca-1960
provision_ref: s9
chapter: PART 2 - APPOINTMENT OF OFFICERS
section: 9
title: Persons employed on customs duty to be deemed proper officers of customs
content:
9. —(1) Every person employed on any duty or service relating to customs by the orders or with the concurrence of the Director‑General (whether previously or subsequently expressed) is deemed to be the proper officer of customs for that duty or service. (2) Every act required by law at any time to be done by or with any particular officer nominated for such purpose, if done by or with any person appointed by the Director‑General to act for such particular officer is deemed to be done by or with that particular officer.


document_id: ca-1960
provision_ref: s10
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 10
title: Levying of duties
content:
10. —(1) There shall be charged, levied and paid to the Director‑General such customs duties and excise duties on any goods imported into the customs territory or manufactured in Singapore as may be prescribed by the Minister by order in the Gazette . (2) Any excise duty imposed by or under this Act on any goods must be imposed on a non-discriminatory basis regardless of the place of origin or manufacture of the goods. (3) Without affecting any other remedy, any customs duty or excise duty or any tax, fee or other charge payable under this Act may be recovered by the Director‑General as a civil debt due to the Government. (4) All amounts collected as duties, taxes, fees and other charges under this Act must be paid into the Consolidated Fund.


document_id: ca-1960
provision_ref: s11
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 11
title: Power of Director‑General to waive duty, etc.
content:
11. The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived must not exceed $20 or any other amount that the Minister may by order prescribe. [29/2018]


document_id: ca-1960
provision_ref: s12
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 12
title: Measuring and testing by proper officers of customs
content:
12. —(1) The proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon. (2) When a valuation of any goods has been made by the proper officer of customs, the valuation is presumed to be correct until the contrary is proved.


document_id: ca-1960
provision_ref: s13
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 13
title: Power of Minister to exempt
content:
13. —(1) The Minister may, by order in the Gazette , exempt any class of goods or persons from — ( a ) any provision of this Act; or ( b ) the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable. [3/2008] (2) The Minister may, in any particular case — ( a ) exempt any person from — (i) any provision of this Act; or (ii) the payment of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable by that person; or ( b ) direct the remission or refund of the whole or any part of any customs duties, excise duties, taxes, fees or other charges which may be payable or which may have been paid by any person. [3/2008] (2A) An exemption under subsection (2)( a ) need not be published in the Gazette . [29/2018] (3) In granting an exemption or directing a remission or refund, the Minister may impose any conditions (including, for an exemption, conditions subsequent) that the Minister considers fit. [29/2018] (4) Any goods in respect of which an exemption from the payment of customs duties, excise duties, taxes, fees or other charges has been granted under subsection (1) or (2) are — ( a ) deemed to be dutiable goods until the conditions (if any) subject to which the exemption from customs duties, excise duties, taxes, fees or other charges was granted are fulfilled; and ( b ) liable to all other charges, not being customs duties, excise duties, taxes, fees or other charges, to which they would be subject if no such exemption had been granted.


document_id: ca-1960
provision_ref: s14
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 14
title: Reimposition of customs duty or excise duty
content:
14. —(1) If — ( a ) customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and ( b ) any condition to which the exemption is subject is contravened, then the goods, upon the contravention, become liable to customs duty or excise duty in accordance with the rate and valuation (if any) specified in the exemption. [29/2018] (1A) For the purpose of subsection (1), the rate and valuation (if any) specified in the exemption must be those — ( a ) that would have applied if not for the exemption; or ( b ) in force on the date on which the condition of the exemption is contravened. [29/2018] (2) The person to whom the exemption was granted and any person found in possession of those goods shall be jointly and severally liable to pay the customs duty or excise duty. (3) If any goods, which are liable to customs duty or excise duty under subsection (1) and on which customs duty or excise duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of the exemption, those goods are, until the contrary is proved, deemed to be uncustomed goods.


document_id: ca-1960
provision_ref: s15
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 15
title:
Remission of customs duty or excise duty on goods lost, damaged or destroyed before removal from customs control

content:
15. —(1) If any dutiable goods are by unavoidable accident lost, damaged or destroyed or are lost through theft or through evaporation at any time before removal from customs control, the Director‑General may remit the whole or any part of the customs duty or excise duty payable thereon. (2) After removal of any goods from customs control, no abatement of customs duties or excise duties is allowed on any such goods on account of loss or damage, or on account of any claim — ( a ) to pay customs duty or excise duty at a preferential rate; or ( b ) that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty or excise duty on such goods, or any other factor affecting the goods, is incorrect, unless written notice of the claim has been given at or before the time of the removal.


document_id: ca-1960
provision_ref: s16
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 16
title: Rebate for motor cars
content:
16. The Minister may, by order — ( a ) grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a motor car; and ( b ) direct that the rebate must not be refunded but may only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act 1961.


document_id: ca-1960
provision_ref: s17
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 17
title: Tax on motor vehicles using heavy fuel oil, etc.
content:
17. —(1) Despite and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or scale of fees made thereunder, a special tax is imposed on motor vehicles which are equipped with engines using heavy oil, diesel oil, liquefied petroleum gas or any other gas as fuel or fitted with producer gas or other gas attachments. (2) The special tax chargeable under subsection (1) in respect of a motor vehicle is — ( a ) of an amount that the Minister may prescribe and the Minister may prescribe different rates for motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes; ( b ) chargeable by reference to such tax period as the Minister may prescribe; and ( c ) payable in advance at such time and in such manner as the Minister may prescribe. [29/2018] (2A) [ Omitted as spent ] (3) [ Deleted by Act 29 of 2018 ] (4) For the purposes of the special tax, a motor vehicle is deemed — ( a ) to be chargeable with the like special tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the motor vehicle under the Road Traffic Act 1961, and to be so chargeable by reference to the prescribed rate as applicable to the motor vehicle on that occasion; or ( b ) if no vehicle licence has been issued for the motor vehicle under that Act, to be chargeable by reference to the prescribed rate applicable to the motor vehicle. (5) Subject to subsection (5A), a person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable is, whether or not the motor vehicle is still a mechanically‑propelled vehicle during the period, liable to pay the special tax on the motor vehicle for that period. [29/2018] (5A) The period mentioned in subsection (5) for which the person is liable to pay the special tax, does not include any period notified by the person to the Registrar under the Road Traffic Act 1961 as a period when the motor vehicle will not be used or kept on a public road (called in this section the notified period). [29/2018] (5B) However, the person is not exempt from liability to pay the special tax by virtue of subsection (5A) if, at any time during the notified period, the motor vehicle is used or kept on a public road — ( a ) by the person; or ( b ) with the person’s consent, and there is no vehicle licence in force for the motor vehicle at that time. [29/2018] (6) A motor vehicle to which this section applies must not be used — ( a ) after the latest date appointed for payment of the special tax until the tax has been paid; and ( b ) at any time during the notified period. [29/2018] (7) If any motor vehicle to which this section applies is knowingly used in contravention of subsection (6), the person driving the vehicle or the owner thereof shall be guilty of an offence. (8) The Registrar has for the purposes of this section all the powers of the Director‑General under this Act. (9) In this section, “tax period” means the annual or half‑yearly period by reference to which the special tax is chargeable under this section. [29/2018]


document_id: ca-1960
provision_ref: s17A
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 17A
title: Exemption from, and other changes in liability to, special tax
content:
17A. —(1) The Minister may — ( a ) prescribe an exemption from section 17 (including from the special tax chargeable under section 17 or any part of the special tax), for any motor vehicle according to class, category, description or use; or ( b ) exempt, in any particular case, any motor vehicle from section 17 (including from the special tax or part of the special tax). [29/2018] (2) The Minister may prescribe any conditions (including conditions subsequent) that the Minister thinks fit on an exemption under subsection (1), and the special tax becomes payable if any such condition is contravened. [29/2018] (3) An exemption under subsection (1)( b ) need not be published in the Gazette . [29/2018] (4) Where the Minister prescribes under section 17(2) a new rate of special tax (called in this section the new rate) in place of an existing rate (called in this section the old rate), the Minister may further prescribe under section 17(2) that the new rate — ( a ) only applies to tax periods that commence after the time the regulations prescribing the new rate come into operation (called in this section the commencement time); or ( b ) applies not only for the tax periods mentioned in paragraph ( a ), but also to any current tax period. [29/2018] (5) Where, in accordance with subsection (4)( b ), the new rate applies to a current tax period in respect of a motor vehicle, then — ( a ) if the old rate is higher than the new rate, the special tax for that current tax period is reduced by the amount in subsection (6); and ( b ) if the old rate is lower than the new rate, the special tax for that current tax period is increased by the amount in subsection (6). [29/2018] (6) For the purpose of subsection (5), the amount is (A – B) &#215; C, where — ( a ) A is the higher of the following amounts: (i) the special tax that would have been payable for the whole of the current tax period at the old rate; (ii) the special tax that would have been payable for the whole of the current tax period at the new rate; ( b ) B is the lower of the following amounts: (i) the special tax that would have been payable for the whole of the current tax period at the old rate; (ii) the special tax that would have been payable for the whole of the current tax period at the new rate; and ( c ) C is the proportion which the part of the current tax period that starts from the commencement time up to the end of the period, bears to the whole of the period. [29/2018] (7) For the purpose of this section and section 17, the Minister may prescribe the following: ( a ) where there is an overpayment of the special tax on a motor vehicle due to an exemption from, or a reduction in the rate of, the special tax, or for any other reason — (i) the time when the refund may be given; and (ii) the manner in which the refund may be given, including by any or a combination of any of the following: (A) as a rebate or reduction of any amount of the special tax that is payable or remains unpaid for any tax period in respect of the motor vehicle; (B) by setting off any amount of the refund against any tax, levy or fee payable under the Road Traffic Act 1961 in respect of the motor vehicle; ( b ) where the special tax becomes payable because of a breach of a condition subsequent of an exemption or pursuant to section 17(5B), or additional special tax is payable due to an increase in the rate of special tax — (i) the time when the special tax must be paid by the person liable for the same; and (ii) the manner of the payment, including by way of setting off any amount of the payment against any sum due and owing to the person under this Act or the Road Traffic Act 1961; ( c ) any matter necessary for or incidental to the administration of this section and section 17. [29/2018] (8) The Minister may, for the purposes of subsections (1), (2), (4) and (7), prescribe different provisions in relation to motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes. [29/2018] (9) Despite anything in the Road Traffic Act 1961, any tax, levy, fee or sum under that Act against which a set-off is effected pursuant to regulations made under subsection (7)( a )(ii) or ( b )(ii), is treated as having been paid to the extent of the set‑off. [29/2018] (10) Regulations made for the purposes of subsection (7)( b ) do not affect the operation of section 18. [29/2018] (11) Section 19 does not apply to a reduction in liability for special tax under this section or section 17, or to any refund arising out of the reduction. [29/2018] (12) To avoid doubt, section 13 does not apply to any special tax chargeable under section 17. [29/2018] (13) In this section — “current tax period” means a tax period in which a commencement time falls; “tax period” has the meaning given by section 17(9). [29/2018]


document_id: ca-1960
provision_ref: s17B
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 17B
title: Presumptions relating to special tax
content:
17B. —(1) For the purpose of section 17(5), it is presumed, until the contrary is proved, that a person keeps a motor vehicle if it is proved — ( a ) for a motor vehicle registered under the Road Traffic Act 1961, that the person is, at the material time, recorded as the owner of that motor vehicle in a register of vehicles maintained by the Registrar for the purposes of section 10 of that Act; ( b ) for a motor vehicle the registration of which under the Road Traffic Act 1961 is cancelled or has lapsed under that Act, that the person is last recorded as the owner of that motor vehicle in such register of vehicles; or ( c ) for a motor vehicle that is not registered under the Road Traffic Act 1961 and is not a motor vehicle mentioned in paragraph ( b ), that the person has a legal right to possession of the motor vehicle (including any person who has the use of the motor vehicle under a lease or hire‑purchase agreement, but not the lessor while the motor vehicle is being leased under any such agreement). [29/2018] (2) For the purpose of section 17(5B), the consent mentioned in that provision is presumed to have been given unless the contrary is shown. [29/2018]


document_id: ca-1960
provision_ref: s18
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 18
title: Recovery of special tax in arrears
content:
18. —(1) Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and may be recovered in the manner provided in this Act, if — ( a ) the sum remains due and unpaid on the day when it should have been paid in advance under section 17(2); or ( b ) the sum remains due and unpaid on the day when it should have been paid under regulations made for the purpose of section 17A(7)( b )(i). [29/2018] (2) For the recovery of arrears of the special tax, the Registrar — ( a ) may seize and sell or otherwise dispose of any vehicle in respect of which the special tax is in arrears; ( b ) must apply the proceeds of the sale in satisfaction of the arrears and all licence fees and other taxes due and owing in respect of the vehicle under any other written law; and ( c ) must refund the balance thereof (if any) to the owner of the seized vehicle. (3) A vehicle seized under this section must be returned to the owner thereof if the special tax and all licence fees and other taxes due and owing in respect of the vehicle have been paid at any time prior to the sale or disposal of the vehicle. (4) When any vehicle is seized under this section, the Registrar must immediately give written notice of the seizure and the ground thereof to the owner of the vehicle, either by delivering the notice to the owner personally or by post at the owner’s place of abode. (5) The purchaser of a vehicle sold by the Registrar under this section is deemed to have acquired a good title to the vehicle free from all encumbrances created over it. (6) No proceedings may be brought by any person for the return of the seized vehicle or for any damages or for any other relief arising out of the seizure and use of the vehicle. (7) For the purposes of exercising the power of seizure under this section, the Registrar may authorise any officer of customs or police officer to seize any vehicle on the Registrar’s behalf. (8) The power of seizure and sale or disposal conferred by this section is in addition to any other remedy conferred by this Act.


document_id: ca-1960
provision_ref: s19
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 19
title: Claims for duties, taxes, fees and other charges overpaid or erroneously paid
content:
19. —(1) Except as provided in this section, no person is entitled to any refund or return of any money that — ( a ) was overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges under this Act; or ( b ) was erroneously collected for the composition of offences under this Act. [29/2018] (2) A person who overpaid or erroneously paid, or who was the subject of any erroneous collection, mentioned in subsection (1) may make a written claim to the Director‑General for the refund or return of any money overpaid, erroneously paid or erroneously collected. [29/2018] (3) A refund or return of the money to a person under subsection (2) may be made only if — ( a ) the person makes the claim within 5 years after the overpayment, erroneous payment or erroneous collection; and ( b ) the Director‑General is satisfied of the overpayment, erroneous payment or erroneous collection. [29/2018]


document_id: ca-1960
provision_ref: s20
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 20
title: Payment of duty, etc., short levied or erroneously refunded
content:
20. —(1) Where any customs duty, excise duty, tax, fee or other charge under this Act has been short levied or erroneously refunded for any reason or owing to any cause, 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 Director‑General on a valid demand being made. [29/2018] (1A) A demand is valid under subsection (1) if it satisfies the following: ( a ) it is in writing; ( b ) it is made within 5 years after the date of payment of the duty, tax, fee or other charge stated in the demand as having been short levied or erroneously refunded; ( c ) it specifies — (i) the amount of the short levy or erroneous refund that the Director‑General requires to be paid or repaid; or (ii) the circumstances or the goods in relation to which the Director‑General has reason to believe the short levy or erroneous refund arose. [29/2018] (1B) Subsection (1A)( b ) 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 short levy, or who claimed for or to be entitled to the refund erroneously made, as the case may be. [29/2018] (2) Without affecting any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in customs control may be detained until the deficiency is paid or the refund is repaid, as the case may be. (3) Where the short levy or erroneous refund does not exceed $20 or such other amount as the Minister may by order prescribe in any one case, the Director‑General may waive the recovery of the short levy or erroneous refund.


document_id: ca-1960
provision_ref: s21
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 21
title: Calculation of duty
content:
21. The rate of customs duty or excise duty and the valuation (if any) applicable to any goods is — ( a ) in the case of goods lawfully imported or manufactured in Singapore — (i) if the goods are in a Government warehouse or licensed warehouse, the rate and valuation in force at the time when those goods are removed from the Government warehouse or licensed warehouse, as the case may be; (ii) if the goods are imported by post, the rate and valuation in force at the time when customs duty or excise duty is assessed by the proper officer of customs; and (iii) in any other case, the rate and valuation in force at the time when the goods are released by the proper officer of customs; and ( b ) in the case of uncustomed goods, the rate and valuation in force at the time when the goods became uncustomed goods, if known, or the rate and valuation in force at the time of seizure, whichever is the higher. [3/2008]


document_id: ca-1960
provision_ref: s22
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 22
title: Value of imported or locally-manufactured goods, other than motor spirit, for excise duty
content:
22. —(1) For the purposes of levying excise duty under this Act, the value of any imported or locally-manufactured goods, other than motor spirit, must be determined according to the regulations made by the Minister for the purposes of this section. (2) Regulations made under subsection (1) may require any importer, local manufacturer or other person concerned with the importation or local manufacture of goods — ( a ) to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and ( b ) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person.


document_id: ca-1960
provision_ref: s22A
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 22A
title: Value of imported goods for customs duty
content:
22A. —(1) For the purposes of levying customs duty under this Act, the value of any imported goods must be determined according to the regulations made by the Minister for the purposes of this section. (2) Regulations made under subsection (1) may provide for requiring any importer or other person concerned with the importation of goods — ( a ) to furnish to a proper officer of customs, in such form as he or she may require, such information as is in his or her opinion necessary for a proper valuation of the goods; and ( b ) to produce any book of accounts or other document of whatever nature relating to the purchase, importation or sale of the goods by that person. [11/97]


document_id: ca-1960
provision_ref: s22B
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 22B
title: Objection and appeal on valuation
content:
22B. —(1) If any person disagrees with any determination by the proper officer of customs of the value of any goods under section 22 or 22A, the person may object to that value by making an application to the Director‑General, stating the grounds of the person’s objection and the amount that the person considers should be the value of the goods. (2) An objection under this section must be given in writing to the Director‑General within 14 days after any determination made under section 22 or 22A or within such longer time as the Director‑General may allow. (3) The Director‑General must consider the objection and inform the importer in writing of his or her decision. (4) Where a proper officer of customs amends his or her determination of the value of any goods pursuant to this Act otherwise than as a result of an objection received from the importer of the goods, he or she must give notice to the importer of the amended determination. (5) If any person is dissatisfied with the decision of the Director‑General in respect of the person’s objection under subsection (1), the person may appeal to the General Division of the High Court against that decision. [40/2019] (6) Every appeal under subsection (5) must be made by giving notice of appeal within 28 days after the date on which the importer is notified in writing under subsection (3) of the decision or within such further period as the General Division of the High Court may allow. [40/2019] (7) On any appeal under subsection (5), the General Division of the High Court may confirm, vary or set aside the decision of the Director‑General and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court thinks fit. [40/2019] (8) Despite anything to the contrary in this section, where, in the course of determining any appeal, it becomes necessary to delay the final determination of the appeal, the importer must be given delivery of the importer’s goods from customs control subject to the Director‑General receiving any security that the Director‑General thinks sufficient to cover the full amount of customs duty or excise duty on the goods.


document_id: ca-1960
provision_ref: s23
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 23
title: Value of imported and locally-manufactured motor spirit
content:
23. For the purposes of this Act, the value of any grade of imported or locally-manufactured motor spirit with a trade name or trade mark is taken to be the price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark prevailing in Singapore at retailers’ motor spirit pumps at the time when excise duty becomes payable.


document_id: ca-1960
provision_ref: s24
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 24
title: Value of motor spirit where variation in price
content:
24. For the purpose of section 23, if there is any difference in the price of a grade of motor spirit with the same trade name or trade mark, the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade with that trade name or trade mark is taken to be the value of that grade of motor spirit.


document_id: ca-1960
provision_ref: s25
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 25
title:
Value of motor spirit which is uncustomed, not retailed in Singapore under a trade name or where retailers’ pump price is not available

content:
25. Despite sections 23 and 24, the value of any grade of motor spirit which is uncustomed or which is not being retailed in Singapore under a trade name or trade mark or which is being retailed in Singapore under a trade name or trade mark but the retailers’ motor spirit pump price is not available, is the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at the retailers’ motor spirit pumps.


document_id: ca-1960
provision_ref: s26
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 26
title: Question as to price of motor spirit to be decided by Director‑General
content:
26. If any question arises as to the price of motor spirit at the retailers’ motor spirit pumps, the question is to be decided by the Director‑General.


document_id: ca-1960
provision_ref: s27
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 27
title: Removal of dutiable goods from customs control
content:
27. —(1) Dutiable goods must not be removed from customs control except — ( a ) after payment of the customs duty or excise duty payable thereon; ( b ) under such conditions as the Director‑General may impose for deposit in a Government warehouse or licensed warehouse; or ( c ) under such conditions as the Director‑General may impose in any particular case. [3/2008] (2) Goods must not be removed from a Government warehouse until all warehouse rent and other charges due in respect thereof have been paid. (3) The Director‑General may allow dutiable goods in a licensed warehouse to be removed therefrom before payment of the customs duty or excise duty but before doing so the Director‑General may, in the Director‑General’s discretion, require that security be lodged to the Director‑General’s satisfaction to guarantee the payment of the customs duty or excise duty within such time as the Director‑General may allow.


document_id: ca-1960
provision_ref: s28
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 28
title: Time of importation when duty is imposed
content:
28. When, by virtue of an order made under section 10(1), a customs duty or excise duty is fixed on any goods which previously were not dutiable goods or any customs duty or excise duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by a notification made under section 38 and it becomes necessary for the purpose of this Act to determine the time at which an importation or exportation of any goods made and completed is deemed to have had effect, the importation or exportation is, despite anything in this Act, deemed to be — ( a ) in the case of importation by sea, the time at which the vessel importing the goods had actually come within the limits of the port of Singapore to which the goods are consigned; ( b ) in the case of importation by road or rail, the time at which the goods come within Singapore; ( c ) in the case of importation by air, the time at which the aircraft lands at a customs airport; ( d ) in the case of importation from a free trade zone, the time at which the goods enter the customs territory; ( e ) in the case of exportation by sea, the time at which shipment of the goods on board the vessel by which they were exported commenced; ( f ) in the case of exportation by road or rail, the time at which the goods leave Singapore; ( g ) in the case of exportation by air, the time at which the aircraft leaves a customs airport; and ( h ) in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone.


document_id: ca-1960
provision_ref: s29
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 29
title: Customs rulings
content:
29. —(1) The Director‑General may, on an application made in accordance with the Schedule, make a ruling on any of the matters specified in the Schedule in accordance with the Schedule. [3/2008] (2) The Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Director‑General under that subsection. [3/2008] (3) The Minister may, by order in the Gazette , amend, add to or revoke the whole or any part of the Schedule. [3/2008]


document_id: ca-1960
provision_ref: s30
chapter: PART 3 - LEVYING OF DUTY AND TAX
section: 30
title: Import of trade samples
content:
30. —(1) Where dutiable goods are declared at the time of their importation to be bona fide trade samples, the Director‑General may allow such goods to be imported without payment of customs duty or excise duty subject to any conditions that the Director‑General considers fit to impose. (2) In this section, “trade samples” means articles which are imported solely — ( a ) for the purpose of being shown or demonstrated in Singapore to enable manufacturers in Singapore to produce those articles to fulfil orders from abroad or for the soliciting of orders for goods to be supplied from abroad; or ( b ) by a manufacturer for the purposes of copying, testing or experimenting before the manufacturer produces those articles in Singapore, and which are used solely for the purposes set out in paragraph ( a ) or ( b ) and are not sold or consumed or put to normal use or used in any way for hire or reward while in Singapore.


document_id: ca-1960
provision_ref: s31
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 31
title: Place of import, export or transhipment
content:
31. —(1) Despite any other written law, a person must not import or export dutiable goods or tranship goods of a class dutiable on import except — ( a ) by sea — (i) at such authorised piers and places in Singapore as may be prescribed generally for all goods or in relation to such goods as may be specified; or (ii) at such piers and places in Singapore that the Director‑General, under prescribed circumstances, determines to be authorised piers and places in relation to such goods as the Director‑General may determine; ( b ) by air, at a customs airport; ( c ) by rail, at the customs station along the railway; or ( d ) by road. [25/2011] (1A) In prescribing an authorised pier or place in Singapore or the circumstances in which the Director‑General may determine an authorised pier or place for the purposes of subsection (1)( a ), the Minister may prescribe that the operator of the authorised pier or place comply with such requirements and restrictions as the Director‑General may impose in connection with any operations carried out at the authorised pier or place. [25/2011] (2) Dutiable goods, other than accompanied personal effects and baggage, must not be imported by road except during such times and under such conditions as may be approved by the Director‑General.


document_id: ca-1960
provision_ref: s32
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 32
title: Registration of importers and agencies in respect of goods made dutiable
content:
32. Where any goods previously not dutiable have become dutiable by virtue of an order published under section 10(1), a senior officer of customs may require any importer importing the goods or local agency acting on behalf of a foreign exporter of the goods to register the importer’s or local agency’s business particulars at a customs office.


document_id: ca-1960
provision_ref: s33
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 33
title: Import and export to be in accordance with regulations
content:
33. A person must not import or export dutiable goods or tranship goods of a class dutiable on import except under and in accordance with such regulations or restrictions as are prescribed.


document_id: ca-1960
provision_ref: s34
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 34
title: Permit to remove goods
content:
34. —(1) Subject to subsections (2) and (3), dutiable goods imported and goods of a class dutiable on import intended for transhipment or in transit must not on arrival be removed — ( a ) from the vessel on which the goods arrived; ( b ) from the customs airport at which the goods arrived; ( c ) from the customs station along the railway at which the goods arrived; ( d ) beyond any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or ( e ) from the free trade zone in which the goods were deposited or landed, except under and in accordance with the conditions contained in a permit issued by the proper officer of customs in such form as may be determined by the Director‑General. (2) No permit is required for the removal — ( a ) by a licensed FTZ operator administering a free trade zone of any dutiable goods from a vessel directly into the free trade zone, if a full and correct inward manifest as required under section 39 has been furnished to the proper officer of customs; [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] ( b ) of dutiable goods (other than intoxicating liquors or tobacco) the duty on which does not exceed such amount as the Minister may by order prescribe and which is in the possession or in the baggage of any person arriving in Singapore; ( c ) of intoxicating liquors or tobacco of such type and quantity as — (i) the Minister may by order prescribe; or (ii) the Director‑General or an officer of customs authorised by the Director‑General for the purpose of this subsection may, subject to any general or special directions of the Minister, determine, and which is in the possession or in the baggage of any person arriving in Singapore; ( d ) of motor fuel for use in the propulsion of any motor vehicle, aircraft or vessel which — (i) in relation to a motor vehicle — (A) is carried in a fuel supply tank of the motor vehicle; or (B) is of such amount as the Minister may by order prescribe and which is carried in a spare container of the motor vehicle; (ii) in relation to an aircraft, is carried in the fuel supply tank of the aircraft; and (iii) in relation to a vessel, is carried in the fuel supply tank of the vessel; ( e ) of dutiable goods imported by post unless so required by the proper officer of customs; and ( f ) of such dutiable goods as the Director‑General may, subject to any general or special directions of the Minister, determine. [3/2008; 25/2011; 29/2018] (3) The Director‑General may, subject to any conditions that the Director‑General may impose, authorise any person to remove, without a permit, goods of a class dutiable on import intended for transhipment or in transit — ( a ) from an aircraft into the free trade zone in a customs airport and to be transhipped from that free trade zone directly into another aircraft at the same airport; or ( b ) from the free trade zone to be transhipped directly to a vessel berthed at the same free trade zone. 35. [ Repealed by Act 4 of 2003 ]


document_id: ca-1960
provision_ref: s36
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 36
title: Goods removed in accordance with declaration not to be relanded
content:
36. A person must not — ( a ) reland or permit the relanding of any goods placed on any ship or aircraft or loaded into any railway wagon in accordance with any declaration made under section 59; or ( b ) knowingly neglect or omit to cause the goods to be exported or transhipped (as the case may be) in accordance with the declaration without the prior consent of the proper officer of customs.


document_id: ca-1960
provision_ref: s37
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 37
title: Declaration
content:
37. Every importer or exporter of dutiable goods and every person transhipping goods of a class dutiable on import must, before removing any such goods or any part thereof from customs control or from any of the following places (whether or not the goods are under customs control): ( a ) the vessel on which the goods arrived; ( b ) the customs airport at which the goods arrived; ( c ) the customs station along the railway at which the goods arrived; ( d ) any customs station at Woodlands or Tuas if the goods were brought into Singapore by road; or ( e ) the free trade zone in which the goods were deposited or landed, make personally or by an agent to the proper officer of customs a declaration, in accordance with section 96, of the particulars of the goods imported or exported or to be transhipped.


document_id: ca-1960
provision_ref: s38
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 38
title: Power to prohibit imports and exports
content:
38. —(1) The Minister may, by notification in the Gazette , prohibit, absolutely or conditionally, the importation into, or exportation from, Singapore of such dutiable goods as are specified in the notification. (1A) To avoid doubt, the dutiable goods that may be specified in the notification include goods whose import or export is prohibited, absolutely or conditionally, under any other written law. [29/2018] (2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in a notification made under subsection (1), that question is to be decided by the Director‑General.


document_id: ca-1960
provision_ref: s39
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 39
title: Particulars of goods inwards to be furnished
content:
39. —(1) The master, owner or agent of every vessel and the pilot, owner or agent of every aircraft arriving in Singapore, and the station‑master at the customs station along the railway on the arrival of every train, must, within 24 hours after the arrival of the vessel, aircraft or train, or within such longer period as the Director‑General may in his or her discretion allow, furnish to the proper officer of customs at the customs office designated by the Director‑General — ( a ) a full and correct inward manifest, certified by the master, pilot, owner, agent or station‑master, containing full particulars as to the quantities, marks and description of goods brought into Singapore; ( b ) a full and correct statement of goods in transit discharged in Singapore; and ( c ) if so required by the Director‑General — (i) a full and correct manifest of all goods in transit not landed in Singapore; and (ii) a correct list of sea, air or railway stores on board the vessel, aircraft or train. (2) The Director‑General may, if he or she thinks fit and subject to such conditions as he or she may impose, permit the owner or agent of the vessel or aircraft or the station‑master mentioned in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station‑master the whole or any part of any manifest or statement mentioned in subsection (1).


document_id: ca-1960
provision_ref: s40
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 40
title: Correction to be made on completion of discharge
content:
40. —(1) Within one month of the arrival of a vessel, aircraft or train, the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2) must present to the proper officer of customs a certified amendment to the manifest required by section 39 due to short‑shipment, short‑landing, overlanding or such other cause as the Minister may by order specify. (2) The Director‑General may refuse to accept any amendment made after the Director‑General has been notified that investigations into any offence under any written law have commenced in connection with goods to which the manifest relates. (3) If any dutiable goods are not accounted for to the satisfaction of a senior officer of customs — ( a ) within 2 months of the presentation of the amendment or within such longer period as the officer may allow; or ( b ) in any case where the amendment has not been presented within 3 months of the completion of the discharge of cargo from a vessel or an aircraft or a train, the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or the station‑master or the person authorised under section 39(2), is liable to pay on demand to the senior officer of customs twice the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000. (4) If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of the person, any senior officer of customs may sue for and recover the penalties in a court.


document_id: ca-1960
provision_ref: s41
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 41
title: Particulars of goods exported to be furnished
content:
41. —(1) Within 48 hours of the departure of every vessel, aircraft or train or within such longer period as the Director‑General may in his or her discretion allow, the owner or agent of the vessel or aircraft or the station-master at the customs station along the railway must furnish to the proper officer of customs at the customs office designated by the Director‑General — ( a ) a full and correct outward manifest of all goods exported thereon, or which have been taken aboard the vessel or aircraft as sea or air stores; ( b ) a full and correct statement of all goods transhipped; and ( c ) a full and correct loadlist in the form approved by the Director‑General and certified by such owner, agent or station‑master to contain full particulars of all the dutiable goods which have been received for loading onto the vessel, aircraft or train. (2) The Director‑General may, if he or she thinks fit and subject to such conditions as he or she may impose, permit the owner, agent or station‑master mentioned in subsection (1) to authorise any other person to furnish on behalf of the owner, agent or station‑master the whole or any part of any manifest, statement or loadlist mentioned in that subsection.


document_id: ca-1960
provision_ref: s42
chapter: PART 4 - IMPORTATION AND EXPORTATION
section: 42
title: Liability in respect of duty for goods unaccounted for, etc.
content:
42. —(1) All dutiable goods unshipped or landed in a free trade zone or approved landing place, or deposited in a transit warehouse, are, until — ( a ) lawfully removed therefrom for export or entry into customs territory; or ( b ) received for storage by the licensed FTZ operator administering the free trade zone or the occupier or operator of the premises in which the goods are stored within the zone, at the risk of the master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2) (as the case may be) as if those goods had not been unshipped. [29/2018] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (2) The master, owner or agent of the vessel or the pilot, owner or agent of the aircraft or any person authorised under section 39(2) is each liable to pay the duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs as if those goods had been imported. (3) Despite the provisions of any written law to the contrary, where any dutiable goods have been received for storage by — ( a ) the licensed FTZ operator administering a free trade zone; or [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] ( b ) the occupier or operator of the premises in which the goods are stored within a free trade zone, then, the licensed FTZ operator, occupier or operator is liable to pay the customs duty or excise duty on such of the goods as are not accounted for to the satisfaction of a senior officer of customs, as if those goods had been imported. [29/2018] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (3A) Despite the provisions of any written law to the contrary, where any dutiable goods landed in a free trade zone are used or consumed in the free trade zone, the following persons are liable to pay the customs duty or excise duty on the goods so used or consumed, as if the goods had been imported: ( a ) subject to paragraph ( b ), every relevant person mentioned in subsection (3B) at whose risk the goods remained under subsection (1); ( b ) if, at the time of their use or consumption, the dutiable goods were stored by — (i) the licensed FTZ operator administering the free trade zone; or [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (ii) the occupier or operator of any premises within the free trade zone, the licensed FTZ operator, occupier or operator, as the case may be. [29/2018] [Act 33 of 2023 wef 01/03/2024] [Act 33 of 2023 wef 25/11/2024] (3B) In subsection (3A), a relevant person is — ( a ) in the case of a vessel — the master, owner or agent or person authorised under section 39(2); and ( b ) in the case of an aircraft — the pilot, owner or agent or person authorised under section 39(2). [29/2018] (3C) For the purpose of calculating the customs duty or excise duty under subsections (3) and (3A), the rate of duty and the valuation (if any) applicable to the goods are those in force on the date the goods were brought into the free trade zone. [29/2018] (4) For the purpose of subsection (1) and section 45 — ( a ) the value of any grade of motor spirit which is not being retailed in Singapore under a trade name or trade mark is the highest price inclusive of excise duty but excluding goods and services tax charged thereon for that grade regardless of trade names or trade marks prevailing in Singapore at retailers’ motor spirit pumps; and ( b ) the value of any grade of motor spirit which is being retailed in Singapore under a trade name or trade mark is determined in accordance with section 23.


document_id: ca-1960
provision_ref: s43
chapter: PART 5 - GENERAL PROVISIONS AFFECTING AIRCRAFT
section: 43
title: Master of vessel to obey signals from preventive vessels and instructions by officer of customs
content:
43. The master of any vessel in the territorial waters of Singapore must obey any signal made to the master from a preventive vessel or any instructions given by an officer of customs in uniform from any other vessel or any place requiring the master to stop or to heave to or to perform any other act.


document_id: ca-1960
provision_ref: s44
chapter: PART 5 - GENERAL PROVISIONS AFFECTING AIRCRAFT
section: 44
title: Goods not specified in manifest to be deemed uncustomed
content:
44. If dutiable goods, or goods in transit of a class dutiable on import, other than bona fide sea, air or railway stores, are found by a proper officer of customs in any vessel, aircraft or train in Singapore and those goods are not specified in the manifest of the vessel, aircraft or train, then those goods are — ( a ) deemed to be uncustomed goods; and ( b ) liable to seizure and the vessel, aircraft or train may be detained by the proper officer of customs.


document_id: ca-1960
provision_ref: s45
chapter: PART 5 - GENERAL PROVISIONS AFFECTING AIRCRAFT
section: 45
title: Missing goods deemed to have been illegally landed
content:
45. If in any vessel, aircraft or train in Singapore the quantity of dutiable goods, or goods of a class dutiable on import intended for transhipment or in transit, entered in the manifest or other document of the vessel, aircraft or train, is found missing and the deficiency is not accounted for to the satisfaction of the proper officer of customs, then the master, owner or agent of the vessel, or the pilot, owner or agent of the aircraft, or the station-master at the customs station along the railway or any person authorised under section 39(2) or 41(2), is — ( a ) unless the contrary is proved, deemed to have illegally removed those goods and landed them in Singapore; and ( b ) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient or missing and the vessel, aircraft or train may be detained by the proper officer of customs until the customs duty or excise duty has been paid.


document_id: ca-1960
provision_ref: s46
chapter: PART 5 - GENERAL PROVISIONS AFFECTING AIRCRAFT
section: 46
title: Accommodation in vessel to be provided for proper officer of customs
content:
46. When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, the master of the vessel must provide the officer with suitable shelter and accommodation on the vessel while the vessel remains in the territorial waters of Singapore.


document_id: ca-1960
provision_ref: s47
chapter: PART 5 - GENERAL PROVISIONS AFFECTING AIRCRAFT
section: 47
title: Power to lock up goods dutiable on import
content:
47. —(1) When, in exercise of the powers conferred by this Act, a proper officer of customs boards any vessel, aircraft or train, the officer — ( a ) has free access to every part of the vessel, aircraft or train; ( b ) has the power to mark any dutiable goods before landing; and ( c ) has the power to lock up, seal, mark or otherwise secure any dutiable goods, including sea, air or railway stores on board the vessel, aircraft or train. (2) Any lock, seal or mark must not be opened, broken or altered without the consent of the proper officer of customs while the vessel, aircraft or train is within the limits of the port or airport or before any such goods are delivered to be landed. (3) The Director‑General may, in his or her discretion, permit or refuse to permit the taking of any dutiable goods without payment of duty into a ship or aircraft as sea or air stores. (4) In granting permission for the embarkation of any dutiable goods under subsection (3), the Director‑General may impose any conditions that the Director‑General considers fit. (5) The Director‑General may, in his or her discretion, permit or refuse to permit the use, within the territorial waters of Singapore, of any sea or air stores on which duty has not been paid. (6) All goods dutiable on import which are part of any air, sea or railway store on board — ( a ) a vessel or train must be secured in a locked store specifically provided for the purpose; and ( b ) an aircraft must be secured in a locked cabin box or other receptacle specifically provided for the purpose. (7) If any air, sea or railway stores are found in any place other than those stated in subsection (6), those air, sea or railway stores are deemed to be uncustomed goods.


document_id: ca-1960
provision_ref: s48
chapter: PART 5 - GENERAL PROVISIONS AFFECTING AIRCRAFT
section: 48
title: Prohibition of carriage of dutiable goods in local craft
content:
48. —(1) Goods of a class dutiable on import must not be carried in any local craft except with the written permission of the Director‑General and subject to such conditions as the Director‑General may impose. (2) This section does not apply to any local craft lawfully engaged in transporting cargo from or to a vessel within the limits of the Port of Singapore.


document_id: ca-1960
provision_ref: s49
chapter: PART 6 - WAREHOUSING
section: 49
title: Government warehouses
content:
49. —(1) The Director‑General may establish and maintain Government warehouses in which dutiable goods may be deposited and kept without payment of duty. (2) The Director‑General may, in his or her discretion, limit the quantity of dutiable goods which, and the period during which any such dutiable goods, may be deposited and kept in any Government warehouse, at any customs office or customs station. (3) The Director‑General may, in his or her discretion, permit the storage of non-dutiable or duty-paid goods in a Government warehouse subject to any conditions that the Director‑General may impose. 50. [ Repealed by Act 3 of 2008 ]


document_id: ca-1960
provision_ref: s51
chapter: PART 6 - WAREHOUSING
section: 51
title: Licensed warehouses
content:
51. —(1) The Director‑General may, in his or her discretion, on payment of such fees as may be prescribed, grant a licence to any person (called in this section the licensee) and when granted suspend or withdraw any licence for warehousing goods liable to duty in a place or places specified in that licence. (2) Any such licence is for such period and subject to such conditions as the Director‑General may in each case specify in the licence. (3) A senior officer of customs, or any officer of customs deputed by a senior officer of customs for the purpose, has at all times access to any licensed warehouse. (4) If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of the warehouse is — ( a ) in the absence of proof to the contrary, presumed to have illegally removed the goods; and ( b ) without affecting any proceedings under this Act, liable to pay immediately to the proper officer of customs the duty leviable on the goods found deficient. (5) If, it is shown to the Director‑General’s satisfaction that the deficiency has been caused by theft or by unavoidable leakage, breakage or other accident, or by evaporation, the Director‑General may remit the whole or any part of the duty leviable on the goods found deficient. (6) The licensee of a licensed warehouse must remove all dutiable goods from the warehouse before — ( a ) the expiry of the period of the licence; or ( b ) if the Director‑General serves on the licensee a notice of withdrawal of the licence, the date of withdrawal specified in the notice. [Act 6 of 2025 wef 01/04/2025] (7) A licensee who, without reasonable excuse, fails to comply with subsection (6) shall be guilty of an offence. [Act 6 of 2025 wef 01/04/2025] (8) If a licensee fails to comply with subsection (6), the Director‑General may do all or any of the following: ( a ) remove all dutiable goods from the warehouse; ( b ) store the dutiable goods in a Government warehouse or licensed warehouse; ( c ) forfeit the dutiable goods after one month from the date of the expiry or withdrawal (as the case may be) of the licence; ( d ) dispose of all dutiable goods forfeited under paragraph ( c ) in accordance with this Act. [Act 6 of 2025 wef 01/04/2025] (9) Any costs incurred by the Director‑General pursuant to subsection (8) are recoverable by the Director‑General from the licensee as a debt due to the Government. [Act 6 of 2025 wef 01/04/2025] (10) To avoid doubt, subsection (6) does not affect the operation of sections 27 and 59. [Act 6 of 2025 wef 01/04/2025]


document_id: ca-1960
provision_ref: s52
chapter: PART 6 - WAREHOUSING
section: 52
title: Dutiable goods to be deposited in free trade zone
content:
52. —(1) All dutiable goods imported into Singapore — ( a ) by sea, must on first arrival be landed and deposited by the importer or the importer’s agent in a free trade zone; and ( b ) by any other means, must on first arrival or landing be deposited by the importer or the importer’s agent in a Government warehouse or licensed warehouse or, if so required, a customs office or customs station or in any other place approved by the Director‑General in writing. [3/2008] (2) If the Director‑General is satisfied that for any reason it is not practicable to land or deposit any dutiable goods in a free trade zone or in a Government warehouse or licensed warehouse, or a customs office or a customs station or in any other place approved by the Director‑General in writing, the Director‑General may exempt those goods from being so landed or deposited, subject to any conditions that the Director‑General may impose. [3/2008] (3) Despite subsection (1), such goods as may be prescribed by the Minister under section 5(4) of the Free Trade Zones Act 1966 — ( a ) must be deposited in a Government warehouse or licensed warehouse; and ( b ) are liable to warehouse rent at the prescribed rates applicable to those goods. [3/2008] (4) Any dutiable goods imported by rail may be consigned to, and are deemed to have first arrived on reaching, the customs station along the railway. (5) This section does not apply to goods lawfully imported — ( a ) by post; and ( b ) by rail as stores for use in railway restaurant cars.


document_id: ca-1960
provision_ref: s53
chapter: PART 6 - WAREHOUSING
section: 53
title: Warehouse deposit receipts
content:
53. —(1) A warehouse deposit receipt must be issued by the proper officer of customs for all goods deposited in a Government warehouse or a customs office or customs station or in any other place approved by the Director‑General in writing. (2) Where the warehouse deposit receipt is lost, a copy of the receipt, duly certified by the proper officer of customs, must be supplied to the owner of the goods or the owner’s agent on delivery to a senior officer of customs at the customs office of an indemnity bond approved by the senior officer of customs, securing the Government against any claim for loss owing to wrong delivery of the goods deposited. (3) The holder or endorsee in due course of a warehouse deposit receipt or a certified copy thereof issued under subsection (2) is deemed, for the purposes of this Act, to be the owner of the goods deposited. (4) Delivery to the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof or delivery against the production of a delivery order authenticated by the holder or endorsee or the agent of the holder or endorsee of the warehouse deposit receipt or certified copy thereof is a good and lawful delivery. (5) When delivery is made against such delivery order, the quantity of goods covered by the deposit receipt or certified copy thereof is deemed to have been endorsed accordingly and when all the goods have been so delivered the warehouse deposit receipt or certified copy thereof is deemed to be cancelled.


document_id: ca-1960
provision_ref: s54
chapter: PART 6 - WAREHOUSING
section: 54
title: Power to open and examine goods or packages
content:
54. A senior officer of customs may, at any time, direct that any goods or package lodged in any Government warehouse or licensed warehouse or customs office or customs station or in any other place approved by the Director‑General in writing be opened, weighed or otherwise examined, and, after the goods or package has been so opened or examined, may cause the same to be sealed or marked in any manner that the senior officer of customs thinks fit. [3/2008]


document_id: ca-1960
provision_ref: s55
chapter: PART 6 - WAREHOUSING
section: 55
title: Detention of goods where doubt exists
content:
55. —(1) The proper officer of customs may detain in a Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing any goods if the proper officer of customs is in doubt whether the goods are dutiable or not. (2) In every such case, the proper officer of customs must immediately make a report to a senior officer of customs, who must, without undue delay, decide whether the goods are dutiable or not. (3) If any such goods are found not to be dutiable, no warehouse rent is payable in respect thereof.


document_id: ca-1960
provision_ref: s56
chapter: PART 6 - WAREHOUSING
section: 56
title: Protection of Government from liability
content:
56. The Government shall not be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause, while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing or in the lawful custody or control of any officer of customs, unless the loss has been caused by the wilful neglect or default of an officer of customs or of a person employed by the Government in connection with the customs.


document_id: ca-1960
provision_ref: s57
chapter: PART 6 - WAREHOUSING
section: 57
title: Protection of officers of customs from liability
content:
57. No officer of customs or other person employed by the Government in connection with the customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while the goods are in any Government warehouse or customs office or customs station or in any other place approved by the Director‑General in writing or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with the customs unless the loss has been caused by his or her wilful neglect or default.


document_id: ca-1960
provision_ref: s58
chapter: PART 6 - WAREHOUSING
section: 58
title: Payment of warehouse rent
content:
58. —(1) The owner of any goods deposited in a Government warehouse, or the owner’s agent, must pay to the proper officer of customs at the prescribed rates the warehouse rent which may be due in respect of the goods. (2) Such rent is payable on demand, and in any event before the goods are removed from the Government warehouse. (3) If any bill for warehouse rent presented in accordance with subsection (1) is not discharged within 14 days from the date of its presentation, the Director‑General may immediately order the goods in respect of which the warehouse rent is payable to be forfeited to the Government, with effect from the day next following that (if any) in respect of which storage charges have been paid.


document_id: ca-1960
provision_ref: s59
chapter: PART 6 - WAREHOUSING
section: 59
title: Removal of dutiable goods from customs control
content:
59. —(1) Every owner of goods warehoused under section 51, 52, 60 or 83 must, before removal of the goods or any part thereof from customs control, make personally or by the owner’s agent to the proper officer of customs a declaration, in accordance with section 96, of the goods to be removed. [3/2008] (2) Goods deposited in a licensed warehouse may be removed therefrom without such prior declaration subject to any conditions that the Director‑General may impose. [3/2008]


document_id: ca-1960
provision_ref: s60
chapter: PART 6 - WAREHOUSING
section: 60
title: Landing of dutiable goods for transhipment
content:
60. —(1) Dutiable goods arriving in Singapore for transhipment and landed to await the arrival of the vessel in which they are intended to be transhipped must be landed and deposited in a free trade zone. (2) The Director‑General may exempt any particular goods from the operation of this section.


document_id: ca-1960
provision_ref: s61
chapter: PART 6 - WAREHOUSING
section: 61
title: Storage of dutiable goods
content:
61. A person must not store, keep or have in the person’s possession any dutiable goods except under customs control.


document_id: ca-1960
provision_ref: s62
chapter: PART 6 - WAREHOUSING
section: 62
title: Weighing and handling
content:
62. —(1) All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passengers’ baggage, whether warehoused or not, must be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be. (2) Where the presence of officers of customs is required or necessary for the proper performance of such operations as are described in subsection (1), the owner, importer, exporter, consignor, consignee or agent (as the case may be) must at his, her or its own expense provide such officers of customs with the necessary transport between the customs office and the place where those operations are to be performed.


document_id: ca-1960
provision_ref: s63
chapter: PART 7 - MANUFACTURE AND BOTTLING
section: 63
title: Licence to manufacture dutiable goods
content:
63. —(1) A person must not manufacture any dutiable goods except under and in accordance with the provisions of a licence granted by the Director‑General and at the place or places of manufacture specified in the licence. [3/2008] (2) Such licence is, on payment of such fee as may be prescribed, granted at the discretion of the Director‑General for such period as may be prescribed and subject to — ( a ) such conditions as may be prescribed; and ( b ) such further conditions as the Director‑General may direct to be endorsed on the licence in any particular case. [3/2008] (3) Such licence may be suspended or withdrawn at any time by the Director‑General. [3/2008] (4) A licence to manufacture any dutiable goods is deemed to include the following: ( a ) a licence for warehousing such dutiable goods as provided for in section 51(1); and ( b ) where the dutiable goods consist of intoxicating liquors, a licence for the bottling of such intoxicating liquors as provided for in section 66(1). [3/2008] (5) Any regulations made under section 143(1) to regulate the control of licensed warehouses or bottling warehouses apply to warehouses deemed to be so licensed under subsection (4) to such an extent as the Director‑General may direct.


document_id: ca-1960
provision_ref: s64
chapter: PART 7 - MANUFACTURE AND BOTTLING
section: 64
title: No person except licensee to keep a still, etc.
content:
64. —(1) A person who is not the holder of a licence under section 63(1), or under section 83(3) for manufacturing dutiable goods, must not knowingly keep or have in the person’s possession any still, utensil or other apparatus for distilling, fermenting or otherwise manufacturing intoxicating liquors or any power-operated machinery for the manufacture of tobacco or any other apparatus for the manufacture of dutiable goods. [3/2008] (2) The owner and the occupier of any land or premises upon which any still, utensil or other apparatus for distilling, fermenting or otherwise manufacturing intoxicating liquors or any power‑operated machinery for the manufacture of tobacco or any apparatus for the manufacture of dutiable goods is found are each deemed, until the contrary is proved, knowingly to have kept or had in the owner’s or occupier’s possession such still, utensil or other apparatus or power‑operated machinery for the manufacture of tobacco or apparatus for the manufacture of dutiable goods, as the case may be. (3) Nothing in subsection (1) applies to stocks held by a bona fide trader in scientific apparatus or in machinery or, with the approval of the Director‑General, to stills, utensils or other apparatus for distilling, fermenting or otherwise manufacturing intoxicating liquors or machinery for the manufacture of tobacco or any other apparatus or machinery for the manufacture of dutiable goods in the possession of a person constructing a distillery, brewery or other factory with the approval of the Director‑General or of a person in occupation of premises temporarily closed down, in respect of which a licence had previously been held. 65. [ Not in use ]


document_id: ca-1960
provision_ref: s66
chapter: PART 7 - MANUFACTURE AND BOTTLING
section: 66
title: Bottling warehouse
content:
66. —(1) A person must not bottle any intoxicating liquors imported or manufactured in Singapore, or blend, compound or vary any intoxicating liquors except under and in accordance with the provisions of a licence granted by the Director‑General and at the bottling warehouse or warehouses specified in the licence. [3/2008] (2) Such licence is granted at the discretion of the Director‑General upon payment of the prescribed fee, and is for such period and subject to such conditions as may be prescribed by regulations made under this Act, and may be suspended or withdrawn at any time by the Director‑General. (2A) A licence to bottle any intoxicating liquors imported or manufactured in Singapore, or to blend, compound or vary any such intoxicating liquors at a bottling warehouse specified therein is deemed to be a licence for warehousing such dutiable goods at the bottling warehouse as provided for in section 51(1). [3/2008]


document_id: ca-1960
provision_ref: s67
chapter: PART 7 - MANUFACTURE AND BOTTLING
section: 67
title: Prohibition on keeping of utensil, apparatus, etc., for bottling, blending, etc.
content:
67. —(1) A person who is not the holder of a licence under section 66(1), or under section 83(3) for bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any intoxicating liquors, must not knowingly keep or have in the person’s possession any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquors. [3/2008] (2) The owner and the occupier of any land or premises upon which any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquors is found are each deemed, until the contrary is proved, knowingly to have kept or had in the owner’s or occupier’s possession such utensil, apparatus, material or ingredient for the bottling, blending, compounding or varying of intoxicating liquors, as the case may be. (3) Nothing in subsection (1) applies to stocks held by a bona fide trader in scientific apparatus or in machinery or, with the approval of the Director‑General, to any utensil, apparatus, material or ingredient for bottling, blending, compounding or varying intoxicating liquors in the possession of a person constructing a bottling warehouse, distillery, brewery or other factory with the approval of the Director‑General or of a person in occupation of premises temporarily closed down, in respect of which a licence had previously been held.


document_id: ca-1960
provision_ref: s68
chapter: PART 7 - MANUFACTURE AND BOTTLING
section: 68
title: Exemption
content:
68. Nothing in this Act applies to — ( a ) any bottling, blending, compounding or varying of intoxicating liquors by a legally qualified medical practitioner or by any chemist in the service of the Government or by any person registered as a pharmacist under the Pharmacists Registration Act 2007 and has in force a valid practising certificate issued under that Act or, with the approval of the Director‑General, by a qualified chemist which is proved to be for genuine medicinal or scientific purposes; and ( b ) any distillation by a legally qualified medical practitioner or by any chemist in the service of the Government or by any person registered as a pharmacist under the Pharmacists Registration Act 2007 and has in force a valid practising certificate issued under that Act or, with the approval of the Director‑General, by a qualified chemist which is proved to be for genuine medicinal or scientific purposes or, with the approval of the Director‑General, to any distillation of essential oils. [48/2007]


document_id: ca-1960
provision_ref: s69
chapter: PART 7 - MANUFACTURE AND BOTTLING
section: 69
title: Power to enter licensed premises
content:
69. A senior officer of customs, or any officer of customs deputed by him or her for the purpose, has at all times access to any premises licensed under this Part.


document_id: ca-1960
provision_ref: s78
chapter: PART 9 - DRAWBACK
section: 78
title: Drawback on imported tobacco manufactured in Singapore
content:
78. Where any tobacco on which duty has been paid is manufactured in Singapore and is re-exported as part or ingredient of the manufactured tobacco, the Director‑General may, on such re‑export, allow to the manufacturer a drawback of the whole or such proportion of the duty paid as the Minister may prescribe if — ( a ) the tobacco has been manufactured in a factory licensed under section 63(1) or under section 83(3) for manufacturing dutiable goods; ( b ) provision to the satisfaction of the Director‑General has been made for the control and supervision in the factory of the deposit and issue for use of the tobacco on which duty has been paid; ( c ) the tobacco has been imported by the manufacturer or purchased by the manufacturer before removal from customs control; ( d ) the tobacco is re‑exported within 6 months from the date upon which excise duty was paid; and ( e ) the prescribed monthly supplementary licence fee has been paid before the removal into the factory of the tobacco as it is intended to re‑export after manufacture. [3/2008]


document_id: ca-1960
provision_ref: s79
chapter: PART 9 - DRAWBACK
section: 79
title: Drawback on imported goods on which duty has been paid
content:
79. —(1) This section and sections 80, 81 and 134 apply to all goods which have become dutiable by virtue of an order published under section 10(1). (2) This section does not apply to goods affected — ( a ) by section 13, unless the Minister otherwise directs; or ( b ) by section 15 or 28. (3) When any goods, mentioned in subsection (1), upon which customs duty or excise duty has been paid and not drawn back are re‑exported, the whole or such proportion of the duty paid as the Minister may prescribe calculated in accordance with subsection (4) may, in the discretion of the Director‑General, be repaid as drawback, if — ( a ) the goods are identified to the satisfaction of a senior officer of customs at the Port of Singapore or any customs airport at which goods are shipped or loaded for re‑export, or at the place of re-export; ( b ) the drawback claimed in respect of any one consignment of re‑exported goods is at least $100; ( c ) the goods are re‑exported within 6 months of the date upon which the customs duty or excise duty was paid; ( d ) payment of drawback upon goods of a class to which the goods to be re‑exported belong has not been prohibited by any subsidiary legislation made under this Act; ( e ) written notice has been given to a senior officer of customs at or before the time of re‑export that a claim for drawback will be made and established to the satisfaction of a senior officer of customs within 3 months of the date of re‑export; ( f ) the goods have not been used after importation; and ( g ) a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled. [33/2000] (4) The amount of drawback allowed is calculated at the rate of customs duty or excise duty levied at the time of import or at the rate of customs duty leviable on goods of a like description at the time of re‑export of the goods, whichever is the lower. [33/2000]


document_id: ca-1960
provision_ref: s80
chapter: PART 9 - DRAWBACK
section: 80
title: Declaration by claimant
content:
80. Every person claiming drawback on any goods re‑exported must, personally or by the person’s agent, make to a senior officer of customs a declaration, in accordance with section 96, that the goods have actually been re‑exported and have not been relanded and are not intended to be relanded at any place in Singapore.


document_id: ca-1960
provision_ref: s81
chapter: PART 9 - DRAWBACK
section: 81
title: Drawback on goods used in manufacture
content:
81. Where any goods are prescribed to be goods in respect of which drawback may be allowed on exportation as part or ingredient of any goods manufactured in Singapore and the prescribed goods are so exported by the manufacturer as part or ingredient of any goods manufactured in Singapore, then if customs duty or excise duty has been paid on the prescribed goods and not drawn back the Director‑General may, on such exportation, allow to the manufacturer a drawback of the duty so paid at such rates as may be prescribed, if — ( a ) the prescribed goods exported have been manufactured on premises approved by the Director‑General; ( b ) provision to the satisfaction of the Director‑General has been made for the control and supervision on the premises of the deposit and issue for use of the prescribed goods; ( c ) such books of account are kept as the Director‑General may require for the purpose of ascertaining the quantity of the prescribed goods used in the manufacture; ( d ) the prescribed goods are exported within 12 months from the date upon which customs duty or excise duty was paid or within such longer period as may be approved by the Director‑General; and ( e ) a declaration has been made by the person entitled to drawback that the conditions on which drawback is payable have been fulfilled.


document_id: ca-1960
provision_ref: s82
chapter: PART 10 - DUTY FREE SHOPS FOR TOURISTS
section: 82
title: Duty free shops for tourists
content:
82. —(1) The Director‑General may, on payment of any fees prescribed, grant a licence to any person (called in this Act the licensee) to sell goods to tourists and returning or departing residents of Singapore free of duty in the premises designated in the licence. (2) Any licence is for such period and subject to such conditions as may be specified in the licence. (3) Such premises are deemed to be a licensed warehouse for the purposes of section 51 except that a licensee of those premises is not required to take out a separate licence for warehousing goods in those premises. (4) A senior officer of customs, or any officer of customs deputed by him or her for the purpose, has at all times access to any such licensed premises for the purpose of checking accounts and records and for such other purposes as may be considered necessary. (5) The licensee must, for the proper conduct of the licensee’s business, furnish such security as may be required by the Director‑General. (6) Any licence granted under subsection (1) may, in the discretion of the Director‑General, be suspended or withdrawn at any time. (7) [ Deleted by Act 25 of 2011 ] (8) A person, other than a licensee, must not issue, display or distribute or cause to be issued, displayed, or distributed any advertisement, writing, pamphlet, price list or other document which may imply or give reasonable cause for the public to believe that the person has for sale on the person’s premises goods which are duty free or tax free. (9) Any person who contravenes subsection (8) shall be guilty of an offence.


document_id: ca-1960
provision_ref: s83
chapter: PART 11 - COMPOSITE LICENCE
section: 83
title: Grant of composite licence
content:
83. —(1) Any person who intends to carry out 2 or more specified activities for which 2 or more licences under this Act or the Goods and Services Tax Act 1993 are required may, on payment of such fees as may be prescribed, apply for a single composite licence authorising the person to carry out those specified activities. [3/2008] (2) An application for a composite licence for specified activities must be made to — ( a ) the Director‑General; or ( b ) if any of the specified activities is an activity referred to in paragraph ( b ) of the definition of “specified activity” in subsection (9), the Director‑General and the Comptroller. [3/2008] (3) On receipt of an application under subsection (2), the Director‑General, or the Director‑General and the Comptroller (as the case may be) may grant a composite licence to the applicant. [3/2008] (4) Every composite licence granted under subsection (3) must specify the person to whom, the premises in respect of which, and the activities for which, the licence is granted. [3/2008] (5) Every composite licence granted under subsection (3) is for such period and subject to such conditions as may be specified in the licence. [3/2008] (6) The Director‑General may suspend or withdraw the whole of any composite licence granted under subsection (3), or such part of any such composite licence relating to any of the activities referred to in paragraph ( a ) of the definition of “specified activity” in subsection (9). [3/2008] (7) The Comptroller may suspend or withdraw the part of any composite licence granted under subsection (3) relating only to the activity referred to in paragraph ( b ) of the definition of “specified activity” in subsection (9). [3/2008] (8) Where a composite licence has been granted under subsection (3) in respect of 2 or more specified activities specified in the licence — ( a ) the licensee is not required by this Act or the Goods and Services Tax Act 1993 to take out a separate licence for each of those activities; and ( b ) the premises in respect of which the composite licence is granted are deemed to be licensed under the relevant provisions of this Act or the Goods and Services Tax Act 1993, as the case may be. [3/2008] (9) In this section — “Comptroller” means the Comptroller of Goods and Services Tax and includes any person authorised by the Comptroller to grant a composite licence; “specified activity” means — ( a ) in relation to any goods liable to duty — (i) warehousing dutiable goods for which a licence is required under section 51; (ii) manufacturing dutiable goods for which a licence is required under section 63; (iii) bottling intoxicating liquors imported or manufactured in Singapore, or blending, compounding or varying any such intoxicating liquors, for which a licence is required under section 66; or (iv) selling goods to tourists and to returning or departing residents of Singapore free of duty for which a licence is required under section 82; or ( b ) in relation to any goods liable to goods and services tax on the import of goods into Singapore under the Goods and Services Tax Act 1993, storing goods without payment of such tax for which a licence is required under regulations made pursuant to section 37(5)( b ) of that Act. [3/2008; 25/2011] 84. [ Repealed by Act 4 of 2003 ]


document_id: ca-1960
provision_ref: s85
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 85
title: Documents to be produced on demand
content:
85. —(1) On demand by the proper officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all invoices, bills of lading, certificates of origin or of analysis and any other documents, which that officer may require to test the accuracy of any declaration made by the importer or exporter to any officer of customs. (2) On demand by a senior officer of customs, the importer or exporter of any dutiable goods or the importer’s or exporter’s agent must produce to that officer all books of accounts, invoices, bills of lading, certificates of origin, or of insurance or of analysis and any other documents including documents on terms of trade relating to the purchase, importation or sale of the goods by the importer or exporter or the importer’s or exporter’s agent.


document_id: ca-1960
provision_ref: s86
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 86
title: Computer service
content:
86. —(1) The Director‑General may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Act to be made, served or submitted by electronic transmission (called in this Act an electronic notice). (2) A registered user may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of the Director‑General. (3) The Director‑General or any person authorised by the Director‑General may, in accordance with the regulations made under subsection (13), make and serve an electronic notice to the computer account of a registered user. (4) Where an electronic notice is transmitted to the computer account of the Director‑General using the authentication code assigned to a registered user — ( a ) with or without the authority of the registered user; and ( b ) before the notification to the Director‑General by the registered user in the prescribed manner, of cancellation of the authentication code, that notice is, for the purposes of this Act, presumed to be made by the registered user unless the registered user adduces evidence to the contrary. (5) Where the registered user alleges that the registered user has transmitted no such electronic notice mentioned in subsection (4), the burden is also on the registered user to adduce evidence of that fact. (6) For the purposes of this Act, an electronic notice or a copy thereof is not inadmissible in evidence merely on the basis that it was transmitted without the making or delivery of any equivalent document or counterpart in paper form. (7) Despite any other written law, in any proceedings under this Act, an electronic notice or a copy thereof (including a print-out of that notice or copy) or any database report (including a print-out of that report) relating to that notice — ( a ) certified by the Director‑General to contain all or any information transmitted in accordance with this section; and ( b ) duly authenticated in the manner specified in subsection (8) or is otherwise duly authenticated by showing that there is no material discrepancy between the electronic notice or copy thereof certified by the Director‑General and the copy of the same electronic notice kept by an independent record keeper appointed under any regulations made under subsection (13), is admissible as evidence of the facts stated or contained therein. (8) For the purposes of this section, a certificate — ( a ) giving the authentication code and other particulars of any user and device (if known) involved in the production and transmission of, and identifying the nature of, the electronic notice or copy thereof; and ( b ) purporting to be signed by the Director‑General or by a person occupying a responsible position in relation to the operation of the computer service at the relevant time, is sufficient evidence that the electronic notice or copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue. (9) Where an electronic notice or a copy thereof is admissible under subsection (7), it is presumed, until the contrary is proved, that the contents of the electronic notice or copy thereof have been accurately transmitted. (10) The Director‑General may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission of symbols, codes, abbreviations or other notations to represent any particulars or information required under this Act. (11) Any officer of customs or any other person employed in the administration of this Act is not treated as having contravened any provision of any written law relating to confidentiality or secrecy merely because he or she communicates to the independent record keeper or the independent record keeper’s employee or permits the independent record keeper or the independent record keeper’s employee to have access to any electronic notice or any information contained therein. (12) The independent record keeper, the independent record keeper’s employee and any person transmitting an electronic notice on behalf of another person must not divulge or disclose the contents of any electronic notice or a copy thereof without the prior written consent of the Director‑General. (13) The Minister may make regulations — ( a ) prescribing the conditions for subscription to the computer service, including the manner in which the authentication codes are to be assigned; ( b ) prescribing the manifests, returns, lists, statements, declarations, directions, notices, permits, receipts or any other document which may be transmitted through the computer service including the form and manner in which they are to be transmitted; ( c ) for the correction of errors in or amendments to electronic notices; ( d ) prescribing the procedure for use of the computer service including the procedure in circumstances where there is a breakdown or interruption in the service; ( e ) for the appointment of an independent record keeper to be charged with the duty to maintain for a prescribed period a record of all the electronic notices and transactions made through the data service provider between the Director‑General and the registered users, such a duty to include keeping the database reports; ( f ) for the independent record keeper to produce a copy of the relevant record pertaining to any electronic notice or a copy thereof to either the Director‑General or the registered user, whose electronic notice is in issue, when requested by either party to do so; ( g ) for the standards of security, confidentiality, data integrity and conduct of the computer service and for the review of the operations and activities of the data service provider by such authority or expert as may be prescribed; and ( h ) generally for the better provision of the computer service.


document_id: ca-1960
provision_ref: s87
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 87
title: Preservation of records
content:
87. —(1) Any duty under this Act to keep or preserve any books of account, register, stock book or other records may, after the goods to which such records relate have been removed from customs control, be discharged by the preservation of the information contained therein by such means as the Director‑General may approve. [25/2011] (2) Where the information mentioned in subsection (1) is so preserved, a copy of any document forming part of the records is, subject to subsections (3) and (4), admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves. (3) The Director‑General may, as a condition of approving under subsection (1) any means of preserving information contained in any books of account, register, stock book or other records, impose such reasonable requirements as appear to the Director‑General necessary for securing that the information will be as readily available to the Director‑General as if the books of account, register, stock book or records themselves had been preserved. (4) A statement contained in a document produced by a computer is not by virtue of subsection (2) admissible in evidence whether in civil or criminal proceedings except in accordance with the Evidence Act 1893.


document_id: ca-1960
provision_ref: s88
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 88
title: Power of Director‑General to obtain information and furnishing of information
content:
88. —(1) The Director‑General or any officer of customs authorised by the Director‑General has at all times full and free access to all buildings, places, books, documents and other records for any of the purposes of this Act, and may inspect, copy or make extracts from any such books, documents or records. (2) The Director‑General or any officer of customs authorised by the Director‑General may take possession of any such books, documents or records where in his or her opinion — ( a ) the inspection, copying thereof or extraction therefrom cannot reasonably be performed without taking possession; ( b ) the books, documents or records may be interfered with or destroyed unless possession is taken; or ( c ) the books, documents or records may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of customs duty, excise duty, tax or penalty, or in proceedings by way of an appeal against an assessment of customs duty, excise duty or tax. (3) The Director‑General may require any person to give orally or in writing, as may be required, all such information concerning the person’s or any other person’s transactions made in the course of a business as may be demanded of the firstmentioned person by the Director‑General for the purposes of this Act. (4) No person is, by virtue of this section, obliged to disclose any particulars as to which the person is under any statutory obligation to observe secrecy.


document_id: ca-1960
provision_ref: s89
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 89
title: Information not to be published or disclosed
content:
89. —(1) Any particulars, information or document furnished for the purposes of this Act must not, unless with the prior written consent of the person having the control, management or superintendence of the goods in relation to which the same was given or furnished — ( a ) be published; or ( b ) be communicated or disclosed to any person, except where it is necessary for the purposes of — ( c ) a prosecution under this Act or the Goods and Services Tax Act 1993; ( d ) enabling an officer of customs to enforce a provision of this Act; ( e ) enabling the Comptroller of Goods and Services Tax or an officer of customs to enforce a provision of the Goods and Services Tax Act 1993; ( f ) enabling an officer of customs to investigate a suspected offence under this Act; ( g ) enabling the Comptroller of Goods and Services Tax or an officer of customs to investigate a suspected offence under the Goods and Services Tax Act 1993; ( h ) a prosecution of such offence under such written law (other than this Act and the Goods and Services Tax Act 1993) as may be prescribed; ( i ) enabling a public agency to enforce such provision of such written law (other than this Act and the Goods and Services Tax Act 1993) as may be prescribed; ( j ) enabling a public agency to investigate such suspected offence under such written law (other than this Act and the Goods and Services Tax Act 1993) as may be prescribed; ( k ) enabling a public agency to take steps to protect individuals and communities from risks or threats to public health or safety, or to protect against risks or threats to the security of Singapore (including her financial and economic security), provided the approval of the Minister has been given for the publication, communication or disclosure for such purpose; or ( l ) satisfying a request for information under section 353 of the Copyright Act 2021, section 59B or 67D of the Geographical Indications Act 2014, section 68I of the Registered Designs Act 2000 * , or section 85B or 93E of the Trade Marks Act 1998. [25/2011; 3/2014; 34/2018; 22/2021] [*Updated to be consistent with the 2020 Revised Edition] [Act 34 of 2018 wef 21/11/2022] (1A) The approval of the Minister mentioned in subsection (1)( k ) may be given in respect of — ( a ) a specific public agency or a class of public agencies; and ( b ) a specific request for particulars, information or documents, or requests for particulars, information or documents falling within such class as the Minister may in his or her approval specify. [25/2011] (1B) Nothing in subsection (1) prevents the Minister, and any public officer assisting the Minister and duly authorised by the Minister for the purposes of this subsection, from having access to such particulars, information or document mentioned in subsection (1) as may be necessary for the performance of his or her official duties in connection with this Act or the Goods and Services Tax Act 1993. [25/2011] (2) Any officer of customs or any person employed or engaged in the administration of this Act who makes use of, publishes or permits any other person to see or communicates or discloses to any other person the contents of any such particulars, information or document to any other person otherwise than with such consent or for such purpose as is referred to in subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both. (3) Any person, having possession of any information which to the person’s knowledge has been communicated, disclosed or published in contravention of this section, who publishes or communicates that information to any other person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both. (4) In this section — “Comptroller”, in relation to goods and services tax, has the meaning given by the Goods and Services Tax Act 1993; “public agency” means a public officer, an organ of state or a ministry or department of the Government, or a public authority established by or under any public Act for a public purpose or a member, an officer or an employee, or any department, thereof. [25/2011; 3/2014]


document_id: ca-1960
provision_ref: s90
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 90
title: Retention of trade documents
content:
90. —(1) Every importer or exporter of dutiable goods or the importer’s or exporter’s agent must keep the following documents and records relating to the goods: ( a ) invoices; ( b ) books of accounts; ( c ) bills of lading; ( d ) packing lists; ( e ) certificates of origin; ( f ) certificates of analysis; ( g ) certificates of insurance; ( h ) any document or record on the terms of trade relating to the purchase, importation, sale or exportation of the goods by the importer or exporter or the importer’s or exporter’s agent; and ( i ) such other documents or records as may be prescribed. [25/2011] (2) The documents and records mentioned in subsection (1) must be retained — ( a ) in relation to goods in a Government warehouse or licensed warehouse, for a period of at least 5 years from the date those goods are removed from the Government warehouse or licensed warehouse, as the case may be; or ( b ) in any other case, for a period of at least 5 years from the date on which the goods are released by the proper officer of customs. [2/2007; 3/2008] (2A) The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87. [25/2011] (2B) Subsection (2A) does not affect any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed. [25/2011] (3) Any person who, without reasonable excuse, fails to comply with this section 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.


document_id: ca-1960
provision_ref: s91
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 91
title: Persons bound to give information or produce documents
content:
91. —(1) Every person required by the proper officer of customs to give information or to produce any travel document or any document on any subject into which it is the officer’s duty to inquire under this Act and which it is in that person’s power to give or produce, is bound to give the information or to produce the document for inspection. (2) The proper officer of customs may specify the customs office or station or other place at which that person is required to give information or to produce any document. (2A) The Director‑General may authorise in writing an auxiliary police officer who is employed on any duty or service relating to customs to exercise any power under this section with respect to such duty or service. [Act 6 of 2025 wef 01/04/2025] (2B) An auxiliary police officer authorised under subsection (2A) is deemed to be a proper officer of customs for the purposes of this section. [Act 6 of 2025 wef 01/04/2025] (3) In subsection (1), “travel document” means a passport furnished with a photograph of the holder or some other similar document establishing to the satisfaction of the proper officer of customs the identity of the holder and his or her nationality, domicile or place of permanent residence.


document_id: ca-1960
provision_ref: s92
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 92
title: Service of notices
content:
92. —(1) Every notice or document required by this Act to be served on any person may be served — ( a ) by delivering the notice or document to the person; ( b ) by sending the notice or document by registered post addressed to the person at the person’s usual or last known place of residence or business; ( c ) where the person is a body of persons or a company — (i) by delivering the notice or document to the secretary or other similar officer of the body of persons or company at its registered office or principal place of business; or (ii) by sending the notice or document addressed to the body of persons or company at its registered office or principal place of business; or ( d ) by an electronic notice transmitted in accordance with section 86. (2) Any notice or document sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would in the ordinary course of post be delivered and in proving service of the notice or document it is sufficient to prove that the envelope containing the notice or document was properly addressed, stamped and posted by registered post.


document_id: ca-1960
provision_ref: s93
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 93
title: Baggage of passengers
content:
93. —(1) Despite anything in this Act but subject to subsection (2), every passenger or other person arriving in Singapore must — ( a ) declare to the proper officer of customs at the customs station all dutiable goods in his or her possession, whether on his or her person or in any baggage or in any vehicle — (i) which exceed his or her duty free allowance; or (ii) for which no duty free allowance is granted; and ( b ) pay the customs duty or excise duty leviable thereon before he or she proceeds. (2) Despite anything in this Act, every passenger or other person arriving in Singapore at a point of entry which has a Red Channel and a Green Channel must — ( a ) proceed to the Red Channel to declare to the proper officer of customs all dutiable goods in his or her possession, whether on his or her person or in any baggage or in any vehicle — (i) which exceed his or her duty free allowance; or (ii) for which no duty free allowance is granted; and ( b ) pay the customs duty or excise duty leviable thereon before he or she proceeds. (3) Where a passenger or person fails to pay any customs duty or excise duty on any dutiable goods in accordance with subsection (1) or (2), those dutiable goods are deemed to be uncustomed goods. (4) Any passenger or other person arriving in Singapore who proceeds to the Green Channel with dutiable goods which exceed his or her duty free allowance, or any goods for which no duty free allowance is granted in his or her possession, either on his or her person or in any baggage or in any vehicle is presumed, until the contrary is proved, to be in possession of uncustomed goods. (5) The baggage of passengers may be examined and delivered in any manner as a senior officer of customs may direct, and it is the duty of the person in charge of the baggage to produce, open, unpack and repack the baggage.


document_id: ca-1960
provision_ref: s94
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 94
title: Proper officer of customs may take samples
content:
94. —(1) The proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods — ( a ) to ascertain whether they are goods of a description liable to any customs duty or excise duty; ( b ) to ascertain the customs duty or excise duty payable on the goods; or ( c ) for such other purposes as the proper officer of customs may consider necessary. (2) The samples may be disposed of in any manner that the Director‑General directs. (3) No payment is to be made for the cost of any sample taken but the proper officer of customs must give a receipt for any sample so taken.


document_id: ca-1960
provision_ref: s95
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 95
title: Addition or deduction of new or altered duties in the case of contract
content:
95. —(1) Where any new customs duty or excise duty is imposed or where any customs duty or excise duty is increased, and any goods in respect of which the customs duty or excise duty is payable are delivered on or after the day on which the new or increased customs duty or excise duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser as an addition to the contract price, a sum equal to any amount paid by the seller in respect of the goods on account of the new customs duty or excise duty, or the increase of the customs duty or excise duty, as the case may be. (2) Where any customs duty or excise duty is decreased or abolished, and any goods affected by the customs duty or excise duty are delivered on or after the day on which the decrease or abolition takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the decrease or abolition of the customs duty or excise duty, deduct from the contract price a sum equal to the amount of the decrease of customs duty or excise duty, or the customs duty or excise duty, as the case may be.


document_id: ca-1960
provision_ref: s96
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 96
title: Declarations to give a full and true account
content:
96. —(1) The declarations mentioned in sections 37, 59 and 80 must, unless the Director‑General allows under subsection (2), be made and submitted by an electronic notice in accordance with section 86 and such declaration must give a full and true account of such particulars as are required by the Director‑General. (2) The Director‑General may, in the Director‑General’s discretion and subject to any conditions that the Director‑General may impose, allow any declaration mentioned in sections 37, 59 and 80 to be made on a form determined by the Director‑General. (3) Such declaration must — ( a ) give a full and true account of the particulars for which provision is made in the form; and ( b ) be in duplicate or in such other number of copies as the person to whom the declaration is required to be made may direct.


document_id: ca-1960
provision_ref: s97
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 97
title: Agents and employees
content:
97. —(1) The agent or employee of any person or firm may transact business generally at any customs office on behalf of the person or firm subject to the following provisions: ( a ) a senior officer of customs may refuse to transact business with the agent or employee unless the person or a member of the firm identifies the agent or employee to the officer as empowered to transact the business and deposits with that officer a signed authority authorising the agent or employee to transact the business on behalf of that person or firm; or ( b ) a senior officer of customs may in addition require that person or firm to give any security that the officer may consider adequate for the faithful and incorrupt conduct of the agent or employee acting on behalf of that person or firm. (2) The Director‑General may forfeit the whole or any part of the amount secured under subsection (1)( b ) as the Director‑General may think fit if the Director‑General is satisfied that the agent or employee has committed or attempted to commit or abetted the commission of an improper or corrupt act.


document_id: ca-1960
provision_ref: s98
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 98
title: Director‑General may charge rates, etc.
content:
98. —(1) Where, upon the application of a person having the possession and management of any place (called in this section the applicant), that place or any part thereof — ( a ) is determined by the Director‑General under section 31(1)( a )(ii) to be an authorised pier or place in Singapore reserved for the separate and exclusive import, export and transhipment by sea of goods by a particular person or class of persons associated with the applicant; ( b ) is prescribed by regulations under section 143 to be a customs airport reserved for the separate and exclusive import, export and transhipment by air of goods by a particular person or class of persons associated with the applicant; or ( c ) is prescribed by regulations under section 143 to be a customs office or a customs station reserved for the separate and exclusive import, export and transhipment of goods by a particular person or class of persons associated with the applicant, the Director‑General may, with the approval of the Minister, require the applicant to pay to the Director‑General a rate at such intervals and at such amount or rate as may be prescribed, for or in connection with acts required by or under this Act to be done by officers of customs at that place or part thereof. [18/2012] (2) The number of officers of customs to be deployed at any authorised pier or place or at any customs airport, customs office or customs station mentioned in subsection (1) is to be determined at the discretion of the Director‑General. [18/2012] (3) In this section and section 143, any reference to the separate and exclusive import, export and transhipment of goods includes a reference to the separate and exclusive import, export and transhipment of goods carried out only during a particular period or periods in a day by a particular person or class of persons. [18/2012] (4) Any sum purportedly determined and collected by the Director‑General before 19 December 2012 at any customs airport reserved for the separate and exclusive import, export and transhipment by air of goods by a particular person or class of persons associated with the applicant is deemed to have been, by force of this section, validly imposed as a rate under this section as if this section was in force at the material time; and no legal proceedings shall be instituted on or after 9 July 2012 in any court on account of or in respect of any collection of these sums by the Director‑General. [18/2012]


document_id: ca-1960
provision_ref: s98A
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 98A
title: Late payment charges and interest
content:
98A. —(1) The Director‑General may impose — ( a ) charges for the late payment of any customs duty, excise duty, tax, fee or other charge payable under this Act; and ( b ) interest payable on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment. [25/2011] (2) Every amount collected before 1 January 2012 as, or purportedly as — ( a ) charges for the late payment of any customs duty, excise duty, tax, fee or other charge under this Act; or ( b ) interest on any outstanding amount of any customs duty, excise duty, tax, fee or charge or for any payment thereof by instalment, is deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection. [25/2011]


document_id: ca-1960
provision_ref: s98B
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 98B
title: Power to appoint agent, etc., for recovery of duty
content:
98B. —(1) The Director‑General may by written notice if the Director‑General thinks it necessary, declare any person to be the agent of any other person. [25/2011] (2) The person ( X ) declared the agent under subsection (1) is the agent of that other person for the purposes of this Act and may be required to pay any duty due or which may become due from any moneys, including pensions, salaries, wages or any other remuneration, which, at the date of receipt of the notice or at any time not later than 90 days thereafter may be held by X for or due by X to the person whose agent X has been declared to be, and in default of such payment, the duty is recoverable from X in the manner provided by section 10(3). [25/2011] (3) For the purposes of this section, the Director‑General may require any person to give the Director‑General 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. [25/2011] (4) For the purposes of payment of any duty due from any moneys mentioned in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply: ( a ) the person declared by the Director‑General under subsection (1) to be the agent of any person who is an owner of such moneys must — (i) within 14 days after the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and (ii) retain such amount of the moneys as is presumed under paragraph ( b ) to be owned by the person from whom duty is due and, subject to paragraph ( c ), within 42 days after the receipt of the notice under subsection (1), or within such longer period as the Director‑General in his or her discretion may allow, pay over the duty due from such amount to the Director‑General; ( b ) it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1) and that the joint owners of any immovable property share the proceeds of sale of the property equally; ( c ) any owner of such moneys who objects to the share presumed under paragraph ( b ) must give written notice of the owner’s objection to the person declared to be the agent under subsection (1) within 28 days after the receipt of the notice of the agent under paragraph ( a )(i), or within such longer period as the Director‑General in his or her discretion may allow, and furnish proof as to the owner’s share of the moneys; ( d ) where an objection under paragraph ( c ) has been received, the person declared to be the agent must — (i) retain the amount of such moneys mentioned in paragraph ( a )(ii) until such time as the Director‑General by notice under paragraph ( e ) informs the person of the Director‑General’s decision on the objection; and (ii) inform the Director‑General of the objection within 7 days after the receipt of the objection; ( e ) the Director‑General must consider the objection and must by written notice inform the person declared to be the agent of the Director‑General’s decision and the agent must, despite any appeal under paragraph ( f ), pay over any duty due from the share of moneys decided by the Director‑General as the amount, not exceeding the amount presumed under paragraph ( b ) to be the share of the person by whom the duty is payable, held by the agent for or due by the agent to the person; ( f ) any owner of such moneys aggrieved by the decision of the Director‑General under paragraph ( e ) may, despite section 100, appeal against the decision to the General Division of the High Court; and ( g ) for the purpose of this subsection, “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders. [25/2011; 40/2019] (5) Where an agent makes any payment of moneys to the Director‑General under this section — ( a ) the agent is deemed to have been acting under the authority of the person by whom the duty is payable (called in this section the person in default); ( b ) the amount of the duty due from the person in default is reduced by the amount paid by the agent to the Director‑General; and ( c ) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the person in default 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 person in default. [25/2011] (6) Where — ( a ) an amount of duty 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 person in default by or under any written law, contract or scheme; and ( c ) before payment of the amount mentioned in paragraph ( b ) is made to the person in default, the Director‑General serves notice on any public officer by whom the payment is to be made that the duty is due from the person in default, then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount mentioned in paragraph ( b ) by the amount of the whole or any part of the duty mentioned in paragraph ( a ), and if the public officer makes such a reduction — ( d ) the amount of the duty 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 person in default in accordance with any law, contract or scheme governing the payment of moneys mentioned in paragraph ( b ) to the person in default. [25/2011] (7) In this section, “duty” includes any penalty or any other money which a person is liable to pay to the Director‑General under this Act. [25/2011]


document_id: ca-1960
provision_ref: s98C
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 98C
title: Indemnification of agent
content:
98C. Every person liable under section 98B for the payment of duty on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the duty; and is to be indemnified against any person for all payments made by the firstmentioned person in pursuance and by virtue of this Act [25/2011]


document_id: ca-1960
provision_ref: s99
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 99
title: Securities for payment of duty and compliance with this Act
content:
99. —(1) The Director‑General has the right to require and take securities for payment of duty and generally for compliance with this Act and for the protection of the revenue. (2) Pending the giving of the required security, a proper officer of customs may refuse to do any act in the execution of his or her office in relation to any matter in respect of which the security is required. (3) The security must be given in the manner and form approved by the Director‑General and may, subject to that approval, be by bond, guarantee, cash deposit or any other method or by the combination of 2 or more such methods. (4) Any such security may be given in relation to any particular transaction or generally with respect to any class of transactions or to all transactions and for such period and amount as the Director‑General thinks fit and under such conditions as to forfeiture, penalty or otherwise as the Director‑General may determine. (5) If at any time the Director‑General is not satisfied with the sufficiency of any security, the Director‑General may require a new security in substitution for or in addition to the security which has been given.


document_id: ca-1960
provision_ref: s100
chapter: PART 12 - MISCELLANEOUS PROVISIONS
section: 100
title: Appeal from decision of Director‑General
content:
100. Where it is provided in this Act that the decision on any matter rests with the Director‑General then unless it is specifically provided that the decision is at the discretion of the Director‑General, any person aggrieved by the Director‑General’s decision may appeal to the Minister whose decision is final.


document_id: ca-1960
provision_ref: s101
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 101
title: Issue of search warrant
content:
101. —(1) This section applies if it appears to any Magistrate, or any senior officer of customs not below the rank of Assistant Director‑General of Customs, upon information and after any inquiry which he or she thinks necessary, that there is reasonable cause to believe that in any dwelling house, shop or other building or place, there are concealed or deposited — ( a ) any dutiable or uncustomed goods; ( b ) any goods liable to forfeiture under this Act; ( c ) any goods as to which any offence under this Act has been committed; ( d ) any books, records, documents or other articles, directly or indirectly relating to any transaction or dealing in any of the goods mentioned in this subsection; ( e ) any computers or associated devices, or mobile communication devices, containing or to which is available any data relating to any transaction or dealing in any of the goods mentioned in this subsection; or ( f ) any cash that may afford evidence as to the commission of an offence under this Act. [Act 6 of 2025 wef 01/04/2025] (1A) The Magistrate or senior officer of customs may issue a warrant authorising any officer of customs named in the warrant, by day or by night and with or without any assistance — ( a ) to enter the dwelling house, shop or other building or place and there to search for and seize — (i) any goods reasonably suspected of being dutiable or uncustomed goods, or goods liable to forfeiture under this Act, or goods as to which any offence under this Act is suspected to have been committed; (ii) any books, records, documents or other articles that are reasonably believed to directly or indirectly relate to any transaction or dealing in any of the goods mentioned in this subsection; (iii) any computers or associated devices, or mobile communication devices, which are reasonably believed to contain any data relating to any transaction or dealing in any of the goods mentioned in this subsection or to which such data is reasonably believed to be available; and (iv) any cash reasonably believed to afford evidence as to the commission of an offence under this Act; ( b ) to arrest any person being in the dwelling house, shop, building or place, in whose possession anything mentioned in paragraph ( a ) may be found, or whom the officer of customs may reasonably suspect to have concealed or deposited anything mentioned in that paragraph; ( c ) to inspect the operation of, and any data contained in or available to, anything mentioned in paragraph ( a )(iii); ( d ) to, without payment, make copies of, or take extracts from — (i) anything mentioned in paragraph ( a )(ii); or (ii) any data contained in or available to anything mentioned in paragraph ( a )(iii); and ( e ) to take any reasonable steps to preserve anything mentioned in paragraph ( a )(ii), (iii) or (iv). [Act 6 of 2025 wef 01/04/2025] (2) Such officer may if it is necessary to do so — ( a ) break open any outer or inner door of the dwelling house, shop or other building or place and enter therein; ( b ) forcibly enter that place and every part thereof; ( c ) remove by force any obstruction to such entry, search, seizure and removal as that officer is empowered to effect; and ( d ) detain every person found in that place until that place has been searched. (3) In this section and section 103, “data” includes any computer program or computer software installed in a computer and any computer output (within the meaning given by section 2(1) of the Computer Misuse Act 1993). [Act 6 of 2025 wef 01/04/2025]


document_id: ca-1960
provision_ref: s102
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 102
title: Power of Magistrate, etc., to enter and search
content:
102. A Magistrate or senior officer of customs not below the rank of Assistant Director‑General of Customs may himself or herself do what he or she may under section 101 empower an officer of customs to do whenever the Magistrate or senior officer of customs is competent to issue a warrant under that section.


document_id: ca-1960
provision_ref: s103
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 103
title: When search may be made without warrant
content:
103. —(1) This section applies if — ( a ) it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other building or place there are concealed or deposited — (i) any dutiable or uncustomed goods; (ii) any goods liable to forfeiture under this Act; (iii) any goods as to which any offence under this Act has been committed; (iv) any books, records, documents or other articles, directly or indirectly relating to any transaction or dealing in any of the goods mentioned in this subsection; (v) any computers or associated devices, or mobile communication devices, containing or to which is available any data relating to any transaction or dealing in any of the goods mentioned in this subsection; or (vi) any cash that may afford evidence as to the commission of an offence under this Act; and ( b ) the senior officer of customs has reasonable grounds to believe that, by reason of any delay in obtaining a search warrant, anything mentioned in paragraph ( a ) is likely to be removed. (2) The senior officer of customs may exercise in, upon and in respect of that dwelling house, shop or other building or place — ( a ) all the powers mentioned in section 101 as if the officer were authorised to do so by a warrant issued under that section, except in relation to any computer or associated device; and ( b ) all the powers mentioned in section 110A with respect to any computer or associated device. [Act 6 of 2025 wef 01/04/2025] 103A. [ Repealed by Act 6 of 2025 wef 01/04/2025 ]


document_id: ca-1960
provision_ref: s104
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 104
title: Power to search vessels and aircraft
content:
104. —(1) A proper officer of customs may — ( a ) go on board any vessel or aircraft in the Port of Singapore or in any customs airport or place or within the territorial waters of Singapore and remain on board as long as the vessel or aircraft remains in Singapore; ( b ) require the master of the vessel or the captain of the aircraft to give such information relating to the vessel or aircraft, cargo, stores, crew, passengers or voyage as the officer may consider necessary; ( c ) rummage and search all parts of the vessel or aircraft for uncustomed goods; ( d ) examine all goods on board and all goods then being loaded or unloaded; ( e ) demand all documents which ought to be on board the vessel or aircraft; ( f ) require all or any such documents to be brought to the officer for inspection; and ( g ) if necessary, retain any such documents brought to the officer for inspection. (2) The master of any vessel and the captain of any aircraft refusing to allow the proper officer of customs to board or search the vessel or aircraft, or refusing to give such information or to produce such documents on demand shall be guilty of an offence. (3) If any place, box or chest on board the vessel or aircraft is locked and the key withheld, the proper officer of customs may open any such place, box or chest. (4) If any goods of a class dutiable on import are found concealed on board any vessel or aircraft, they are deemed to be uncustomed goods.


document_id: ca-1960
provision_ref: s105
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 105
title: Senior officer of customs to exercise powers of search
content:
105. —(1) Every senior officer of customs is entitled to exercise in and upon and in respect of any vessel, aircraft, islet, landing place, wharf, free trade zone or railway all the powers mentioned in section 101 in as full and ample a manner as if the officer were authorised to do so by a warrant issued under that section. (2) Despite anything in any other written law, every senior officer of customs, or any officer of customs deputed by him or her for the purpose, in exercise of his or her powers under subsection (1) has free access to the vessel, aircraft or any of the places specified in that subsection. (3) In this section, “railway” has the meaning given by the Railways Act 1905.


document_id: ca-1960
provision_ref: s106
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 106
title: Officers of customs may stop and search conveyances
content:
106. —(1) Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any dutiable or uncustomed goods are contained therein. (1A) The Director‑General may authorise in writing an auxiliary police officer who is employed on any duty or service relating to customs to exercise the power under subsection (1). [Act 6 of 2025 wef 01/04/2025] (1B) An auxiliary police officer authorised under subsection (1A) is deemed to be an officer of customs for the purposes of this section. [Act 6 of 2025 wef 01/04/2025] (2) The person in control or in charge of the vehicle must, if required to do so by the officer of customs — ( a ) stop the vehicle and allow the officer to examine it or move his or her vehicle to another place for examination; and ( b ) not proceed until permission to do so has been given by the officer. (3) The person in control or in charge of any vehicle stopped for examination under subsection (1) must, on request by the proper officer of customs — ( a ) open all parts of the vehicle for examination by the officer; and ( b ) take all measures necessary to enable any examination that the officer considers necessary to be made.


document_id: ca-1960
provision_ref: s107
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 107
title: Road barrier
content:
107. —(1) Despite any other written law, any senior officer of customs may, if the officer considers it necessary to do so for the prevention of smuggling of dutiable goods or detection of revenue evasion — ( a ) erect or place barriers in or across any public road or street or in any public place in such manner as the officer may think fit; and ( b ) take all reasonable steps to prevent any vehicle from being driven or ridden past any such barrier mentioned in paragraph ( a ). (2) Any driver or rider of any vehicle who fails to comply with the signal of an officer of customs requiring the person to stop his or her vehicle before reaching any barrier mentioned in subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both. (3) Any officer of customs may, without warrant, arrest any driver or rider mentioned in subsection (2) unless the driver or rider gives his or her name, identity card number and a place of address within Singapore and if the officer of customs has reason to believe that the name and address so given by the driver or rider is false, the officer may exercise such power of arrest and detention or seizure of the vehicle. (4) No officer of customs shall be liable for any loss or damage resulting to any vehicle or for any injury to the driver or rider or any other occupant of the vehicle or pillion rider as a result of any barrier erected by any officer under subsection (1).


document_id: ca-1960
provision_ref: s108
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 108
title: Power to open packages and examine goods
content:
108. Any proper officer of customs may — ( a ) examine any goods in the course of being imported or exported or intended to be imported or exported; ( b ) for the purposes of such examination direct the goods to be brought to a customs office or a customs station; and ( c ) open any package or receptacle.


document_id: ca-1960
provision_ref: s109
chapter: PART 13 - SEARCH, SEIZURE AND ARREST
section: 109
title: Search of persons arriving in Singapore
content:
109. —(1) Subject to this section, any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any vessel or aircraft in the territorial waters of Singapore, whether for the purpose of landing or otherwise, or entering or having recently entered Singapore by road or rail must, on demand by any proper officer of customs — ( a ) permit his or her person, goods and baggage to be searched by the officer; or ( b ) together with the goods and baggage accompany the officer to a customs office or customs station or police station and there permit his or her person, goods and baggage to be searched by an officer of customs. (2) Any person who requests that his or her person be searched in the presence of a senior officer of customs must not be searched except in the presence of and under the supervision of that officer, but the person may be detained until the arrival of that officer, or taken to any customs office or customs station or police station where that officer may be found. (3) The goods and baggage of any person who requests to be present when they are searched and so presents himself or herself within a reasonable time must not be searched except in his or her presence. (4) A woman must not be searched except by a woman.


