# definitions

document_id: ipa-2017
term: protected place
source_provision: s2
definition:
“protected place” means any premises in Singapore declared in a protected place order to be a protected place;


document_id: ipa-2017
term: protected place order
source_provision: s2
definition:
“protected place order” means an order made under section 14 declaring any premises to be a protected place, and includes the order as amended under section 17;


document_id: ipa-2017
term: public place
source_provision: s2
definition:
“public place” means any premises to which the public, or a section of the public, ordinarily has access, whether on payment, by invitation, as of right, or by express or implied permission;


document_id: ipa-2017
term: repealed Act
source_provision: s2
definition:
“repealed Act” means the Protected Areas and Protected Places Act (Cap. 256, 2013 Revised Edition) repealed by this Act;


document_id: ipa-2017
term: responsible person
source_provision: s2
definition:
“responsible person” , for a special development or a special infrastructure, has the meaning given to that expression in section 32;


document_id: ipa-2017
term: security agency
source_provision: s2
definition:
“security agency” means any person licensed as a security agency under the Private Security Industry Act 2007;


document_id: ipa-2017
term: security measure
source_provision: s2
definition:
“security measure” includes any installation, equipment, works, action or procedure manufactured, used or designed to be used for the purposes of reducing a security risk;


document_id: ipa-2017
term: Singapore Armed Forces
source_provision: s2
definition:
“Singapore Armed Forces” has the meaning given by section 2(1) of the Singapore Armed Forces Act 1972;


document_id: ipa-2017
term: specified surrounding area
source_provision: s2
definition:
“specified surrounding area” , for a protected area or a protected place, means any surrounding area of that protected area or that protected place that is specified in the protected area order (for that protected area) or the protected place order (for that protected place) for the purposes of sections 27 and 28;


document_id: ipa-2017
term: temporary occupation permit
source_provision: s2
definition:
“temporary occupation permit” , for a special development or a special infrastructure, means a temporary occupation permit granted or a certificate of statutory completion issued under the Building Control Act 1989 for that special development or that special infrastructure;


document_id: ipa-2017
term: vessel
source_provision: s2
definition:
“vessel” includes any ship, boat, craft (including submersible craft), floating platform or air‑cushioned vehicle, whether mechanically propelled or otherwise, that is used to navigate any body of water;


document_id: ipa-2017
term: inspect
source_provision: s28
definition:
“inspect” , in relation to any garment, article, personal property, vehicle or vessel, includes handling the garment, article, personal property, vehicle or vessel, opening it and examining its contents.


document_id: ipa-2017
term: operator
source_provision: s30
definition:
“operator” , for an unmanned aircraft, means a person who is engaged in the operation of the unmanned aircraft, and where the unmanned aircraft is a remotely piloted aircraft, includes — ( a )


document_id: ipa-2017
term: remotely piloted aircraft
source_provision: s30
definition:
“remotely piloted aircraft” , “unmanned aircraft” and “unmanned aircraft system” have the meanings given by section 2(1) of the Air Navigation Act 1966.


document_id: iposa-2001
term: Chairperson
source_provision: s2
definition:
“Chairperson” means the Chairperson of the Office and includes any temporary Chairperson of the Office;


document_id: iposa-2001
term: Chief Executive
source_provision: s2
definition:
“Chief Executive” means the Chief Executive of the Office, and includes any individual acting in that capacity;


document_id: iposa-2001
term: Copyright Tribunal
source_provision: s2
definition:
“Copyright Tribunal” means a Copyright Tribunal established under Part 10 of the Copyright Act 2021;


document_id: iposa-2001
term: Deputy Chairperson
source_provision: s2
definition:
“Deputy Chairperson” means the Deputy Chairperson of the Office and includes any temporary Deputy Chairperson of the Office;


document_id: iposa-2001
term: intellectual property adviser
source_provision: s2
definition:
“intellectual property adviser” means any person who in the course of the person’s profession or business provides legal or other advice relating to any intellectual property, including advice given in relation to an application for protection of an intellectual property whether in Singapore or elsewhere;


document_id: ippa-2008
term: Convention
source_provision: s2
definition:
“Convention” means the Convention on the Prevention and Punishment of Crimes against Internationally Protected Persons, including Diplomatic Agents, adopted by the General Assembly of the United Nations on 14 December 1973;


document_id: ippa-2008
term: relevant premises
source_provision: s2
definition:
“relevant premises” means premises at which an internationally protected person resides or is staying or which he or she uses for the purpose of carrying out his or her functions as such person;


document_id: ippa-2008
term: declared Commonwealth territory
source_provision: s11
definition:
“declared Commonwealth territory” has the meaning given by the Extradition Act 1968; [Act 17 of 2022 wef 01/07/2022]


document_id: ippa-2008
term: relevant offence
source_provision: s11
definition:
“relevant offence” , in relation to a Convention country, means an offence against the law of that country where the act or omission constituting the offence or the equivalent act or omission — ( a )


document_id: ira-1960
term: Commissioner
source_provision: s2
definition:
“Commissioner” means the Commissioner for Labour appointed under section 3 of the Employment Act 1968, and includes a Deputy Commissioner for Labour, a Principal Assistant Commissioner for Labour and an Assistant Commissioner for Labour under that Act;


document_id: ira-1960
term: employee
source_provision: s2
definition:
“employee” means a person who has entered into or works under a contract of service with an employer and includes an officer or servant of the Government included in a category, class or description of such officers or servants declared by notification in the Gazette by the President of Singapore to be employees for the purposes of this Act, but does not include any person or class of persons whom the Minister may from time to time by notification in the Gazette declare not to be employees for the purposes of this Act;


document_id: ira-1960
term: executive employee
source_provision: s2
definition:
“executive employee” , in relation to an employer, means an employee who is employed in a managerial or an executive position by the employer;


document_id: ira-1960
term: inspecting officer
source_provision: s2
definition:
“inspecting officer” means a person who is an inspecting officer for the purposes of the Employment Act 1968;


document_id: ira-1960
term: non‑executive employee
source_provision: s2
definition:
“non‑executive employee” , in relation to an employer, means an employee other than an executive employee;


document_id: ira-1960
term: platform operator
source_provision: s2
definition:
“platform operator” has the meaning given by section 4 of the Platform Workers Act 2024, and includes — ( a )


document_id: ira-1960
term: platform work association
source_provision: s2
definition:
“platform work association” means a platform work association registered under the Platform Workers Act 2024; [Act 30 of 2024 wef 01/01/2025]


document_id: ira-1960
term: president
source_provision: s2
definition:
“president” means the president or the deputy president of the Courts and includes an acting president or acting deputy president;


document_id: ira-1960
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of the Courts appointed under this Act and includes a Deputy Registrar and an Assistant Registrar;


document_id: ira-1960
term: trade dispute
source_provision: s2
definition:
“trade dispute” means a dispute (including a threatened, impending or probable dispute) as to industrial matters;


document_id: ira-1960
term: trade union
source_provision: s2
definition:
“trade union” means a trade union of employees or employers registered under any written law for the time being in force relating to the registration of trade unions;


document_id: ira-1960
term: transfer of employment
source_provision: s2
definition:
“transfer of employment” means the transfer of an employee’s employment from the transferor of an undertaking to the transferee under section 18A of the Employment Act 1968;


document_id: ira-1960
term: transferee
source_provision: s2
definition:
“transferee” means the person to whom an undertaking is transferred and who becomes the employer of the transferor’s employees by virtue of section 18A of the Employment Act 1968;


document_id: ira-1960
term: specified employment dispute
source_provision: s30F
definition:
“specified employment dispute” and “specified statutory dispute” have the same meanings as in section 2(1) of the Employment Claims Act 2016;


document_id: ira-1960
term: tripartite mediation
source_provision: s30F
definition:
“tripartite mediation” means mediation under this Part, between an employee and his employer, which is conducted — ( a )


document_id: ira-1960
term: wrongful dismissal dispute
source_provision: s30F
definition:
“wrongful dismissal dispute” has the same meaning as in section 2(1) of the Employment Claims Act 2016. [36/2010; 1/2015; 21/2016; 55/2018]


document_id: irasa-1992
term: authorised investigating officer
source_provision: s2
definition:
“authorised investigating officer” means an officer or employee authorised under section 9(4) to investigate offences under Part 5A; [Act 11 of 2024 wef 01/11/2024]


document_id: irasa-1992
term: chief executive officer
source_provision: s2
definition:
“chief executive officer” means the chief executive officer of the Authority and includes any person acting in that capacity;


document_id: irasa-1992
term: Scheduled public scheme
source_provision: s2
definition:
“Scheduled public scheme” means a scheme, introduced by the Government or a statutory body pursuant to which any money, credit, rebate or other grant is to be given, and that is specified in the Second Schedule; [Act 11 of 2024 wef 01/11/2024]


document_id: irasa-1992
term: specially authorised officer
source_provision: s2
definition:
“specially authorised officer” means an authorised investigating officer further authorised under section 9(5) to exercise the powers mentioned in that provision. [Act 11 of 2024 wef 01/11/2024]


document_id: irasa-1992
term: arrestable offence
source_provision: s17H
definition:
“arrestable offence” means an offence for which the chief executive officer or a specially authorised officer may ordinarily arrest without warrant under section 17I(1);


document_id: irasa-1992
term: document
source_provision: s29
definition:
“document” means an application, return, notice, direction, order, permit, receipt, declaration, estimate, statement or other document; [Act 33 of 2022 wef 26/04/2024]


document_id: irasa-1992
term: writing
source_provision: s17H
definition:
“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form. [Act 11 of 2024 wef 01/11/2024]


document_id: irasa-1992
term: relevant tax legislation
source_provision: s29
definition:
“relevant tax legislation” , for the registration of any person, transaction or matter, means a provision of any Act specified in the Third Schedule, or any subsidiary legislation made under any of those Acts, which provides for the registration of any person, transaction or matter. [Act 1 of 2022 wef 29/07/2022] [Act 33 of 2022 wef 26/04/2024] [Act 11 of 2024 wef 01/11/2024]


document_id: irda-2018
term: banking corporation
source_provision: s2
definition:
“banking corporation” means a bank that holds a valid licence under section 7 or 79 of the Banking Act 1970;


document_id: irda-2018
term: company
source_provision: s250A
definition:
“company” means any corporation liable to be wound up under Parts 8 and 9, but excludes such company or class of companies as the Minister may by order in the Gazette prescribe;


document_id: irda-2018
term: creditors’ committee
source_provision: s2
definition:
“creditors’ committee” , in relation to a bankruptcy, means a committee appointed under section 331;


document_id: irda-2018
term: liability
source_provision: s2
definition:
“liability” means a liability to pay money or money’s worth, regardless whether such liability is present or future, certain or contingent or of an amount that is fixed or liquidated or that is capable of being ascertained by fixed rules or as a matter of opinion, and includes any such liability arising — ( a )


document_id: irda-2018
term: licensed insolvency practitioner
source_provision: s2
definition:
“licensed insolvency practitioner” and “licensee” mean the holder of a licence granted under section 51;


document_id: irda-2018
term: member
source_provision: s2
definition:
“member” , in relation to a company, means a member of a company mentioned in section 19(6) or (6A) of the Companies Act 1967;


document_id: irda-2018
term: Official Assignee
source_provision: s2
definition:
“Official Assignee” means the Official Assignee appointed under section 16(1) and includes a Deputy Official Assignee, a Senior Assistant Official Assignee and an Assistant Official Assignee;


document_id: irda-2018
term: Official Receiver
source_provision: s2
definition:
“Official Receiver” means the Official Receiver appointed under section 17(1) and includes a Deputy Official Receiver, a Senior Assistant Official Receiver and an Assistant Official Receiver;


document_id: irda-2018
term: property
source_provision: s88
definition:
“property” , in relation to a company, includes money, goods, things in action and every description of property, whether real or personal, and whether in Singapore or elsewhere, and also obligations and every description of interest whether present or future or vested or contingent arising out of, or incidental to, property;


document_id: irda-2018
term: public accountant
source_provision: s2
definition:
“public accountant” means a person who is registered or deemed to be registered in accordance with the Accountants Act 2004 as a public accountant;


document_id: irda-2018
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of the Supreme Court and includes a Deputy Registrar or an Assistant Registrar of the Supreme Court;


document_id: irda-2018
term: Registrar of Companies
source_provision: s2
definition:
“Registrar of Companies” means the Registrar of Companies appointed under section 8 of the Companies Act 1967 and includes any Deputy or Assistant Registrar of Companies;


document_id: irda-2018
term: transaction
source_provision: s2
definition:
“transaction” includes any gift, agreement or arrangement, and any reference to entering into a transaction is to be construed accordingly;


document_id: irda-2018
term: trustee
source_provision: s2
definition:
“trustee” , in relation to a bankruptcy and a bankrupt, means the trustee of the bankrupt’s estate and includes the Official Assignee when acting as trustee of the bankrupt’s estate;


document_id: irda-2018
term: trustee in bankruptcy
source_provision: s2
definition:
“trustee in bankruptcy” means a person appointed under section 36 as trustee of a bankrupt’s estate. [40/2019]


document_id: irda-2018
term: constitution
source_provision: s61
definition:
“constitution” , in relation to a company, has the meaning given by section 4(1) of the Companies Act 1967;


document_id: irda-2018
term: creditors’ voluntary winding up
source_provision: s61
definition:
“creditors’ voluntary winding up” means a winding up under Division 3 of Part 8, other than a members’ voluntary winding up;


document_id: irda-2018
term: document
source_provision: s255
definition:
“document” includes any application, form, report, certification, notice, confirmation, declaration, return or other document (whether in electronic form or otherwise) filed or lodged with, or submitted to the Registrar of Companies;


document_id: irda-2018
term: members’ voluntary winding up
source_provision: s61
definition:
“members’ voluntary winding up” means a winding up under Division 3 of Part 8, for which a declaration has been made and lodged under section 163;


document_id: irda-2018
term: netting arrangement
source_provision: s61
definition:
“netting arrangement” means an arrangement under which 2 or more claims or obligations can be converted into a net claim or obligation, and includes a close‑out netting arrangement (under which actual or theoretical debts are calculated during the course of a contract for the purpose of enabling them to be set off against each other or to be converted into a net debt);


document_id: irda-2018
term: preferential debt
source_provision: s273
definition:
“preferential debt” means any debt which is to be paid in priority to all other unsecured debts and which is specified in section 352, and any reference to a preferential creditor is to be construed accordingly;


document_id: irda-2018
term: registered
source_provision: s61
definition:
“registered” , in relation to a corporation, means registered under the Companies Act 1967 or any corresponding previous enactment;


document_id: irda-2018
term: scheme manager
source_provision: s61
definition:
“scheme manager” , in relation to any scheme of arrangement between a company and the company’s creditors or any class of those creditors, under Part 7 of the Companies Act 1967 or Part 5 of this Act, means any person appointed by the Court or the company under the scheme of arrangement to administer and manage the scheme of arrangement;


document_id: irda-2018
term: scheme of arrangement
source_provision: s61
definition:
“scheme of arrangement” means any compromise or arrangement, between a company and the company’s creditors or any class of those creditors, approved under Part 7 of the Companies Act 1967 or Part 5 of this Act;


document_id: irda-2018
term: set‑off arrangement
source_provision: s61
definition:
“set‑off arrangement” means an arrangement under which 2 or more debts, claims or obligations can be set off against each other;


document_id: irda-2018
term: special resolution
source_provision: s273
definition:
“special resolution” means a resolution passed by a majority in number and at least three‑fourths in value of the creditors present personally or by proxy at a meeting of creditors and voting on the resolution;


document_id: irda-2018
term: automatic moratorium period
source_provision: s64
definition:
“automatic moratorium period” , in relation to an application under subsection (1), means the period starting on the date on which the application is made, and ending on the earlier of the following: ( a )


document_id: irda-2018
term: chattels leasing agreement
source_provision: s64
definition:
“chattels leasing agreement” , “hire-purchase agreement” and “retention of title agreement” have the meanings given by section 88(1).


document_id: irda-2018
term: moratorium period
source_provision: s72A
definition:
“moratorium period” , in relation to a company that has commenced the simplified debt restructuring programme under section 72E(3), means the period starting on the date of the commencement, and ending on — ( a )


document_id: irda-2018
term: relevant company
source_provision: s66
definition:
“relevant company” means a company that has made an application under section 64(1), or in relation to which an order under section 65(1) is made.


document_id: irda-2018
term: rescue financing
source_provision: s67
definition:
“rescue financing” means any financing that satisfies either or both of the following conditions: ( a )


document_id: irda-2018
term: security interest
source_provision: s67
definition:
“security interest” means any mortgage, charge, pledge, lien or other type of security interest recognised by law;


document_id: irda-2018
term: super priority debt
source_provision: s67
definition:
“super priority debt” means a debt, arising from any rescue financing obtained or to be obtained by a company, that is to have priority, pursuant to an order under subsection (1)( b ), over all the preferential debts specified in section 203(1)( a ) to ( i ) and all other unsecured debts, if the company is wound up.


document_id: irda-2018
term: company (in simplified debt restructuring)
source_provision: s72A
definition:
“company (in simplified debt restructuring)” means a company for which the simplified debt restructuring programme has commenced under section 72E(3), and that has not been discharged from the programme; [Act 3 of 2025 wef 29/01/2026]


document_id: irda-2018
term: designated website
source_provision: s250A
definition:
“designated website” means the Internet website prescribed by regulations made under section 250R for the purpose of publishing notices to creditors and other persons under this Part;


document_id: irda-2018
term: Restructuring Adviser
source_provision: s72A
definition:
“Restructuring Adviser” , in relation to a company (in simplified debt restructuring), means a person appointed under section 72D(1) to be the Restructuring Adviser of the company; [Act 3 of 2025 wef 29/01/2026]


document_id: irda-2018
term: judicial manager
source_provision: s88
definition:
“judicial manager” , in relation to a company, means a person appointed under this Part to manage the company and its affairs, business and property, but does not, unless a contrary intention appears, include an interim judicial manager;


document_id: irda-2018
term: retention of title agreement
source_provision: s88
definition:
“retention of title agreement” means an agreement for the sale of goods to a company, being an agreement — ( a )


document_id: irda-2018
term: interim judicial management
source_provision: s115
definition:
“interim judicial management” means the management of a company’s affairs, business and property by an interim judicial manager;


document_id: irda-2018
term: interim judicial manager
source_provision: s115
definition:
“interim judicial manager” means any person appointed as an interim judicial manager under section 92 or 94(3).


document_id: irda-2018
term: employee
source_provision: s250F
definition:
“employee” , in relation to a company, means an individual who has entered into or works under a contract of service with the company; [Act 3 of 2025 wef 29/01/2026]


document_id: irda-2018
term: ex gratia payment
source_provision: s352
definition:
“ex gratia payment” means an amount payable to an employee on the bankruptcy of the employee’s employer or on the termination of the employee’s service by his or her employer on the ground of redundancy or by reason of any re‑organisation of the employer, profession, business, trade or work, and “an amount payable to an employee” for these purposes means an amount ascertained from any contract of employment, award or agreement;


document_id: irda-2018
term: retrenchment benefit
source_provision: s352
definition:
“retrenchment benefit” means an amount payable to an employee on the bankruptcy of the employee’s employer or on the termination of the employee’s service by his or her employer on the ground of redundancy or by reason of any re‑organisation of the employer, profession, business, trade or work, and “an amount payable to an employee” for these purposes means an amount ascertained from any contract of employment, award or agreement, or if no amount is so ascertainable, such amount as is determined by the Commissioner for Labour or by an Employment Claims Tribunal constituted under section 4 of the State Courts Act 1970;


document_id: irda-2018
term: relevant person
source_provision: s250F
definition:
“relevant person” , in relation to a company, means an officer or a member (whether past or present) of the company. [Act 3 of 2025 wef 29/01/2026]


document_id: irda-2018
term: creditor
source_provision: s273
definition:
“creditor” , in relation to a debtor proposing a voluntary arrangement under Part 14, means a creditor to whom the debtor owes a debt provable in bankruptcy;


document_id: irda-2018
term: debt provable in bankruptcy
source_provision: s273
definition:
“debt provable in bankruptcy” or “provable debt” means any debt or liability that is made provable in bankruptcy under this Act;


document_id: irda-2018
term: debtor’s bankruptcy application
source_provision: s273
definition:
“debtor’s bankruptcy application” means a bankruptcy application made under section 308 by a debtor against himself, herself or itself or by all or a majority of the partners of a firm against the firm;


document_id: irda-2018
term: family
source_provision: s273
definition:
“family” , in relation to a bankrupt, means the persons (if any) who are living with and dependent on the bankrupt;


document_id: irda-2018
term: firm
source_provision: s273
definition:
“firm” means an unincorporated body of individuals carrying on business in partnership with a view to profit;


document_id: irda-2018
term: income
source_provision: s273
definition:
“income” includes all income, whether or not accruing in or derived from Singapore, and whether received in Singapore or elsewhere;


document_id: irda-2018
term: judgment debt
source_provision: s273
definition:
“judgment debt” means a debt which is payable by any person by virtue of a judgment or an order of court against the person;


document_id: irda-2018
term: nominee
source_provision: s273
definition:
“nominee” means the person appointed by virtue of a debtor’s proposal for a voluntary arrangement under Part 14 to act as trustee or otherwise to supervise the implementation of the voluntary arrangement and includes — ( a )


document_id: irda-2018
term: ordinary resolution
source_provision: s273
definition:
“ordinary resolution” means a resolution passed by a majority in value of the creditors present personally or by proxy at a meeting of creditors and voting on the resolution;


document_id: irda-2018
term: secured creditor
source_provision: s273
definition:
“secured creditor” , in relation to a debtor, means a person holding a mortgage, pledge, charge, lien or other security on or against the property of the debtor or any part of such property as security for a debt due to the person from the debtor;


document_id: irda-2018
term: Sheriff
source_provision: s273
definition:
“Sheriff” includes a bailiff and any officer charged with the execution of any writ or other process of the Court;


document_id: irda-2018
term: statutory demand
source_provision: s273
definition:
“statutory demand” means a demand in the prescribed form which requires the person to whom it is addressed to pay, secure or compound to the reasonable satisfaction of the creditor making the demand, any debt owed by the person to the creditor;


document_id: irda-2018
term: supplementary information
source_provision: s273
definition:
“supplementary information” means the supplementary information that a bankrupt is directed to submit under section 332(4)( c );


document_id: irda-2018
term: applicant creditor
source_provision: s288
definition:
“applicant creditor” , in relation to a debtor under a debt repayment scheme, means the creditor who makes the relevant bankruptcy application against the debtor;


document_id: irda-2018
term: debt
source_provision: s288
definition:
“debt” means any debt, or any liability to pay money, that is unsecured, present, certain, and of an amount that is fixed or liquidated;


document_id: irda-2018
term: effective date
source_provision: s288
definition:
“effective date” , in relation to a debt repayment scheme, means the date on which the scheme commences under section 292(1);


document_id: irda-2018
term: relevant bankruptcy application
source_provision: s288
definition:
“relevant bankruptcy application” , in relation to a debtor under a debt repayment scheme, means the bankruptcy application adjourned by the Court under section 316(9) or 318(3) which enabled the Official Assignee to determine the debtor’s suitability for the scheme and to implement the scheme;


document_id: irda-2018
term: repayment period
source_provision: s288
definition:
“repayment period” , in relation to a debt repayment plan, means the period of time, beginning with the date on which the plan comes into effect under section 291(8), that is allowed to a debtor under the plan to repay the debtor’s debts included in the plan.


document_id: irda-2018
term: interest
source_provision: s296
definition:
“interest” includes any pecuniary consideration in lieu of interest and any penalty or late payment charge by whatever name called;


document_id: irda-2018
term: business year
source_provision: s384
definition:
“business year” means a period in respect of which an undertaking prepares or is required to prepare accounts;


document_id: irda-2018
term: relevant condition
source_provision: s384
definition:
“relevant condition” , in relation to a bankrupt, means a majority in value of the total debts of the bankrupt that have been proved (and are not withdrawn) are owed to one or more persons who are either an institutional creditor or a subsidiary of an institutional creditor;


document_id: irda-2018
term: sales turnover
source_provision: s384
definition:
“sales turnover” , in relation to an undertaking, means the aggregate of the following amounts, after deducting sales rebates, goods and services tax and other taxes directly related to those amounts: ( c )


document_id: irda-2018
term: undertaking
source_provision: s384
definition:
“undertaking” means any individual, or any body corporate, unincorporated body of persons or other entity, that is capable of carrying on commercial or economic activities relating to goods or services, but excludes a body corporate or unincorporate established by or under any public Act to perform or discharge a public function. [Act 1 of 2023 wef 01/11/2023]


document_id: irda-2018
term: relevant threshold of creditors
source_provision: s395
definition:
“relevant threshold of creditors” means not less than half in number or more than one‑fourth in value, or both, of the creditors who have proved their debts.


document_id: irda-2018
term: national interest
source_provision: s440
definition:
“national interest” includes national defence, national security, public security and the maintenance of any essential service;


document_id: isa-1960
term: advisory board
source_provision: s2
definition:
“advisory board” means an advisory board constituted as mentioned in Article 151(2) of the Constitution;


document_id: isa-1960
term: ammunition
source_provision: s2
definition:
“ammunition” means ammunition for any firearm as hereafter defined and includes grenades, bombs and other like missiles whether capable of use with such a firearm or not and any ammunition containing or designed or adapted to contain any noxious liquid, gas or other thing;


document_id: isa-1960
term: Commissioner of Police
source_provision: s2
definition:
“Commissioner of Police” includes the Deputy Commissioner of Police and any gazetted police officer for the time being lawfully authorised to exercise the powers and perform the duties conferred or imposed upon the Commissioner of Police by this Act;


document_id: isa-1960
term: document
source_provision: s2
definition:
“document” includes any substance on which is recorded any matter, whether by letters, figures, marks, pictorial or other representation, or by more than one of these means;


document_id: isa-1960
term: entertainment
source_provision: s2
definition:
“entertainment” means any game, sport, diversion, concert or amusement of any kind to which the public has or is intended to have access and in which members of the public may or may not take part, whether on payment or otherwise;


document_id: isa-1960
term: exhibition
source_provision: s2
definition:
“exhibition” includes every display of goods, books, pictures, films or articles to which the public has or is intended to have access, whether on payment or otherwise;


document_id: isa-1960
term: firearm
source_provision: s2
definition:
“firearm” means any lethal barrelled weapon of any description from which any shot, bullet or other missile can be discharged or which can be adapted for the discharge of any such shot, bullet or other missile and any weapon of whatever description designed or adapted for the discharge of any noxious liquid, gas or other thing, and includes any component part of any such weapon as aforesaid;


document_id: isa-1960
term: officer in charge of a division
source_provision: s2
definition:
“officer in charge of a division” means any police officer appointed as such and, when any officer so appointed is unable through absence, illness or otherwise to perform his duties, means the police officer designated, under the authority of the Commissioner of Police, to act for him;


document_id: isa-1960
term: periodical publication
source_provision: s2
definition:
“periodical publication” includes every publication issued periodically or in parts or numbers at intervals, whether regular or irregular;


document_id: isa-1960
term: police officer
source_provision: s2
definition:
“police officer” includes an auxiliary police officer and a special police officer appointed in accordance with any written law for the time being in force;


document_id: isa-1960
term: promoter
source_provision: s2
definition:
“promoter” , in the case of an entertainment or exhibition promoted by a society, includes the secretary and officials of such society and, in the case of a society organised or having its headquarters outside Singapore, the officials in Singapore of such society;


document_id: isa-1960
term: proprietor
source_provision: s2
definition:
“proprietor” includes the owner, tenant or other person in possession or control of premises and any person who receives payment for the use of premises;


document_id: isa-1960
term: protected place
source_provision: s2
definition:
“protected place” means any place or premises in relation to which an order made under section 51 is in force;


document_id: isa-1960
term: publication
source_provision: s2
definition:
“publication” includes all written, pictorial or printed matter, and everything of a nature similar to written or printed matter, whether or not containing any visible representation, or by its form, shape or in any other manner capable of suggesting words or ideas, and every copy, translation and reproduction or substantial translation or reproduction in part or in whole thereof;


document_id: isa-1960
term: public place
source_provision: s2
definition:
“public place” includes any highway, public street, public road, public park or garden, any sea beach, waterway, public bridge, lane, footway, square, court, alley or passage, whether a thoroughfare or not, any unalienated land, any rubber estate, any plantation, any land alienated for agricultural or mining purposes, any theatre or place of public entertainment of any kind or other place of general resort admission to which is obtained by payment or to which the public has access, and any open space to which for the time being the public has or is permitted to have access, whether on payment or otherwise;


document_id: isa-1960
term: public road
source_provision: s2
definition:
“public road” means any public highway or any road over which the public has a right of way or is granted access, and includes every road, street, bridge, passage, footway or square over which the public has a right of way or is granted access;


document_id: isa-1960
term: security area
source_provision: s2
definition:
“security area” means any area in respect of which a proclamation under section 48 is for the time being in force;


document_id: isa-1960
term: security forces
source_provision: s2
definition:
“security forces” includes the Singapore Police Force, the Special Constabulary, the auxiliary police force, the Singapore Armed Forces, any local forces established under any written law in force in Singapore, and any force which is a visiting force for the purposes of Part 1 of the Visiting Forces Act 1960 and in respect of whom all or any of the powers exercisable by the Singapore Armed Forces or their members under this Act have been made exercisable by an order made under any such law;


document_id: isa-1960
term: supplies
source_provision: s2
definition:
“supplies” includes ammunition, explosives, firearms, money, food, drink, clothing, medicines, drugs or any other stores, instruments, commodities, articles or things whatsoever;


document_id: isa-1960
term: educational institution
source_provision: s41
definition:
“educational institution” means any place (including a school) where, in the carrying on of the work of any organisation or institution, persons are or are habitually taught, whether in one or more classes, except that it does not include any place where the teaching is of a purely religious character or for purely religious purposes.


document_id: isa-1967
term: intestate
source_provision: s3
definition:
“intestate” includes any person who leaves a will but dies intestate as to some beneficial interest in his property;


document_id: isa-1987
term: approved centre
source_provision: s2
definition:
“approved centre” means any place or premises declared by the Minister to be an approved centre under section 18;


document_id: isa-1987
term: article liable to seizure
source_provision: s2
definition:
“article liable to seizure” means anything by means of or in respect of which an offence under this Act has been committed or which contains evidence of an offence under this Act;


document_id: isa-1987
term: Commissioner of Prisons
source_provision: s2
definition:
“Commissioner of Prisons” means the Commissioner of Prisons appointed under section 20 of the Prisons Act 1933;


document_id: isa-1987
term: Director
source_provision: s2
definition:
“Director” means the Director of the Central Narcotics Bureau appointed under section 3(1) of the Misuse of Drugs Act 1973 and includes any Deputy Director of the Bureau;


document_id: isa-1987
term: Health Sciences Authority
source_provision: s2
definition:
“Health Sciences Authority” means the Health Sciences Authority established under the Health Sciences Authority Act 2001;


document_id: isa-1987
term: intoxicating substance
source_provision: s2
definition:
“intoxicating substance” means any substance having the property of releasing toxic vapours or fumes which contain any chemical compound specified in the Schedule and which when inhaled induces or causes a state of intoxication;


document_id: isa-1987
term: officer of the Bureau
source_provision: s2
definition:
“officer of the Bureau” means the Director or any person appointed under section 3 of the Misuse of Drugs Act 1973 as a Deputy Director, an Assistant Director or an officer of the Central Narcotics Bureau;


document_id: isa-1987
term: police officer
source_provision: s2
definition:
“police officer” has the meaning given by the Police Force Act 2004 and, in relation to a person who is subject to military law under the Singapore Armed Forces Act 1972, includes a military policeman as defined in section 2(1) of that Act;


document_id: isa-1987
term: Review Committee
source_provision: s2
definition:
“Review Committee” , in relation to any approved centre, means the Review Committee appointed for the approved centre under section 20;


document_id: isa-1987
term: special police officer
source_provision: s2
definition:
“special police officer” means a member of the Special Constabulary constituted under Part 8 of the Police Force Act 2004;


document_id: isa-1987
term: supervision period
source_provision: s2
definition:
“supervision period” means the period for which a person is placed under supervision pursuant to a supervision order made under section 16;


document_id: isa-1987
term: authorised analyst
source_provision: s26A
definition:
“authorised analyst” means a person appointed by the Commissioner of Police to be an analyst for the purposes of this Part;


document_id: isa-1987
term: particulars
source_provision: s26A
definition:
“particulars” , in relation to a person, means any particulars, information or description of that person that may be relevant or useful in the identification of that person;


document_id: isa-1987
term: registered medical practitioner
source_provision: s26A
definition:
“registered medical practitioner” has the meaning given by the Medical Registration Act 1997 and includes a dentist registered under the Dental Registration Act 1999. [3/2006; 22/2007]


document_id: iseasyiia-1968
term: Director
source_provision: s2
definition:
“Director” means the Director of the Institute, and includes any individual acting in that capacity;


document_id: ita-1947
term: annual value
source_provision: s2
definition:
“annual value” has the meaning given by section 2 of the Property Tax Act 1960, and is to be ascertained in the same manner as annual value is ascertained under that Act;


document_id: ita-1947
term: approved pension or provident fund or society
source_provision: s2
definition:
“approved pension or provident fund or society” means a pension or provident fund or society approved by the Comptroller under section 5;


document_id: ita-1947
term: basis period
source_provision: s2
definition:
“basis period” for any year of assessment means the period on the profits of which tax for that year falls to be assessed;


document_id: ita-1947
term: body of persons
source_provision: s2
definition:
“body of persons” means any body politic, corporate or collegiate, any corporation sole and any fraternity, fellowship or society of persons whether corporate or unincorporate but does not include a company or a partnership;


document_id: ita-1947
term: Commonwealth
source_provision: s2
definition:
“Commonwealth” , in relation to a country, means any country recognised by the President to be a Commonwealth country and “part of the Commonwealth” means any Commonwealth country, colony, protectorate or protected state or any other territory administered by the government of any Commonwealth country;


document_id: ita-1947
term: company
source_provision: s2
definition:
“company” means any company incorporated or registered under any law in force in Singapore or elsewhere;


document_id: ita-1947
term: Comptroller
source_provision: s2
definition:
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 37S(8), 67(1)( a ), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed; [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
term: DTT
source_provision: s93B
definition:
“DTT” and “MTT” have the meanings given by section 2(1) of the MMT Act, and includes any penalty, surcharge or interest payable to the Comptroller under that Act;


document_id: ita-1947
term: earned income
source_provision: s2
definition:
“earned income” means the statutory income of an individual reduced by any deduction made under section 37(3)( a ) or 37D or claimed under section 37C (excluding any donation referred to in section 37C(8)( c )) or 37E from — ( a )


document_id: ita-1947
term: employee
source_provision: s14O
definition:
“employee” , for the purposes of the year of assessment 2012 and subsequent years of assessment, and in relation to a person carrying on a trade or business (called in this definition the first person), includes an individual within such class of individuals as may be prescribed — ( a )


document_id: ita-1947
term: executor
source_provision: s2
definition:
“executor” means any executor, administrator or other person administering the estate of a deceased person;


document_id: ita-1947
term: Fund Manager
source_provision: s2
definition:
“Fund Manager” or “fund manager” means a company holding a capital markets services licence under the Securities and Futures Act 2001 for fund management or that is exempted under that Act from holding such a licence;


document_id: ita-1947
term: Group A worker
source_provision: s2
definition:
“Group A worker” and “Group B worker” have the meanings given in the Fourth Schedule to the Central Provident Fund Act 1953; [Act 30 of 2024 wef 01/01/2025]


document_id: ita-1947
term: Hindu joint family
source_provision: s2
definition:
“Hindu joint family” means what in any system of law prevailing in India is known as a Hindu joint family or a co‑parcenary;


document_id: ita-1947
term: holding company
source_provision: s2
definition:
“holding company” has the meaning given by section 5 of the Companies Act 1967; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: life annuity
source_provision: s2
definition:
“life annuity” means an annuity payable under a policy issued to an SRS member for a term ending with, or at a time ascertainable only by reference to, the end of his or her life;


document_id: ita-1947
term: limited liability partnership
source_provision: s2
definition:
“limited liability partnership” means any limited liability partnership incorporated or registered under any law in force in Singapore or elsewhere;


document_id: ita-1947
term: limited partnership
source_provision: s2
definition:
“limited partnership” means a limited partnership registered or formed under any law in force in Singapore or elsewhere;


document_id: ita-1947
term: MMT Act
source_provision: s2
definition:
“MMT Act” means the Multinational Enterprise (Minimum Tax) Act 2024; [Act 36 of 2024 wef 20/03/2025]


document_id: ita-1947
term: MTT
source_provision: s2
definition:
“MTT” means the multinational enterprise top-up tax imposed under the MMT Act; [Act 36 of 2024 wef 20/03/2025]


document_id: ita-1947
term: permanent establishment
source_provision: s2
definition:
“permanent establishment” means a fixed place where a business is wholly or partly carried on including — ( a )


document_id: ita-1947
term: platform operator
source_provision: s2
definition:
“platform operator” and “platform worker” have the meanings given respectively by sections 4 and 5(1) of the Platform Workers Act 2024; [Act 30 of 2024 wef 01/01/2025]


document_id: ita-1947
term: prescribed minimum retirement age
source_provision: s2
definition:
“prescribed minimum retirement age” has the meaning given by the Retirement and Re‑employment Act 1993;


document_id: ita-1947
term: professional visit pass
source_provision: s2
definition:
“professional visit pass” means a professional visit pass issued by the Controller of Immigration under the Immigration Regulations;


document_id: ita-1947
term: qualified domestic minimum top-up tax
source_provision: s2
definition:
“qualified domestic minimum top-up tax” has the meaning given by section 2(1) of the MMT Act, and includes a tax imposed by the law of a jurisdiction other than Singapore that is substantially similar to any qualified domestic minimum top-up tax; [Act 36 of 2024 wef 20/03/2025]


document_id: ita-1947
term: qualified IIR
source_provision: s2
definition:
“qualified IIR” and “qualified UTPR” have the meanings given by section 2(1) of the MMT Act; [Act 36 of 2024 wef 20/03/2025]


document_id: ita-1947
term: replanting
source_provision: s2
definition:
“replanting” means the replacement of the crop of any product on any area of land by the planting on the same area — ( a )


document_id: ita-1947
term: research and development
source_provision: s2
definition:
“research and development” means any systematic, investigative and experimental study that involves novelty or technical risk carried out in the field of science or technology with the object of acquiring new knowledge or using the results of the study for the production or improvement of materials, devices, products, produce, or processes, but does not include — ( a )


document_id: ita-1947
term: research and development organisation
source_provision: s2
definition:
“research and development organisation” means a body or an organisation which provides research and development services for any trade or business;


document_id: ita-1947
term: specially authorised officer
source_provision: s2
definition:
“specially authorised officer” means an officer authorised under section 4(5) to exercise the powers mentioned in that provision;


document_id: ita-1947
term: SRS contribution cap
source_provision: s2
definition:
“SRS contribution cap” , in relation to an SRS member, means the maximum contribution prescribed under section 10G that may be made by the member to his or her SRS account in any year under the SRS;


document_id: ita-1947
term: SRS operator
source_provision: s2
definition:
“SRS operator” means any company approved by the Minister, or such person as the Minister may appoint, for the purposes of the Supplementary Retirement Scheme;


document_id: ita-1947
term: subsidiary
source_provision: s10I
definition:
“subsidiary” , in relation to a designated financial holding company, has the meaning given by section 5 of the Companies Act 1967, except that any reference to “corporation” in that provision is to be construed as if the term did not exclude a co-operative society. [10O [37/2014; 5/2016; 41/2020] [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: Supplementary Retirement Scheme
source_provision: s2
definition:
“Supplementary Retirement Scheme” or “SRS” means the Supplementary Retirement Scheme established by regulations made under section 10G;


document_id: ita-1947
term: tax
source_provision: s93B
definition:
“tax” includes any penalty, surcharge or interest payable to the Comptroller under this Act, other than an amount payable to the Comptroller as withholding tax;


document_id: ita-1947
term: work pass
source_provision: s2
definition:
“work pass” means a work pass issued by the Controller of Work Passes under the Employment of Foreign Manpower Act 1990;


document_id: ita-1947
term: year of assessment
source_provision: s2
definition:
“year of assessment” means the period of 12 months commencing on 1 January 1948, and each subsequent period of 12 months. [2/2016; 34/2016; 39/2017; 45/2018; 28/2019; 32/2019; 41/2020]


document_id: ita-1947
term: Suspicious Transaction Reporting Officer
source_provision: s6
definition:
“Suspicious Transaction Reporting Officer” means a Suspicious Transaction Reporting Officer as defined in section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 who is a Commercial Affairs Officer appointed under section 64 of the Police Force Act 2004. [45/2018] [Act 24 of 2024 wef 14/11/2024]


document_id: ita-1947
term: foreign ship
source_provision: s13E
definition:
“foreign ship” means a seagoing ship other than a Singapore ship, or (on or after the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette ) a provisionally registered ship, within the meaning of section 13A(16); [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: Singapore ship
source_provision: s13A
definition:
“Singapore ship” means a ship in respect of which a certificate of registry (other than a provisional certificate of registry) has been issued under the Merchant Shipping Act 1995 and its registry is not closed or deemed to be closed or suspended;


document_id: ita-1947
term: approved
source_provision: s10
definition:
“approved” means approved by the Minister or an authorised body, subject to such conditions as the Minister or authorised body may impose; [Act 41 of 2020 wef 06/12/2022]


document_id: ita-1947
term: rights in the approved intellectual property or approved innovation
source_provision: s10
definition:
“rights in the approved intellectual property or approved innovation” means the rights relating to any patent, copyright, trade mark, industrial design, layout‑design of integrated circuit, or know‑how of an approved intellectual property or approved innovation, where a substantial part of the work in producing the approved intellectual property or approved innovation is undertaken in Singapore.


document_id: ita-1947
term: compensatory payment
source_provision: s10H
definition:
“compensatory payment” , in relation to any transferred securities, means a payment made during the borrowing period to a transferor in place of any distribution or right to purchase warrants, options or additional securities in respect of the transferred securities under circumstances in which the transferee does not receive such distribution to be passed on to the transferor, and includes any amount which is in place of interest and is deducted from the price paid by the transferor to acquire equivalent securities or re‑acquire the transferred securities under a buy and sell back arrangement in respect of qualifying debt securities, Singapore Government securities or foreign debt securities; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: designated unit trust
source_provision: s13U
definition:
“designated unit trust” means any designated unit trust within the meaning of section 35(14) and whose income does not form part of the statutory income of its trustee by reason of section 35(12);


document_id: ita-1947
term: early redemption fee
source_provision: s13
definition:
“early redemption fee” , in relation to debt securities, qualifying debt securities or qualifying project debt securities, means any fee payable by the issuer of the securities on the early redemption of the securities; [Act 30 of 2023 wef 15/02/2023]


document_id: ita-1947
term: securities
source_provision: s14G
definition:
“securities” means debentures, bonds or notes. [14I [39/2017; 45/2018; 1/2020; 27/2021] [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
term: securities lending or repurchase arrangement
source_provision: s10H
definition:
“securities lending or repurchase arrangement” means any written arrangement made on or after 23 November 2001 — ( a )


document_id: ita-1947
term: special purpose vehicle
source_provision: s14MA
definition:
“special purpose vehicle” means a trustee of a trust (when acting in such capacity) that is set up solely for the administration of a stock option scheme or share award scheme under which shares in one company within a group of companies to which both the company and subsidiary mentioned in subsection (1) belong, are to be used for the remuneration of a person by reason of any office or employment held by that person in a company within that group of companies. [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
term: unit
source_provision: s10A
definition:
“unit” means a right or an interest (whether described as a unit, a sub‑unit or otherwise) which may be acquired under a unit trust;


document_id: ita-1947
term: unit trust
source_provision: s10A
definition:
“unit trust” means any trust established for the purpose, or having the effect, of providing facilities for the participation by persons as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of securities or any other property. [10B [32/2019]


document_id: ita-1947
term: designated pension or provident fund
source_provision: s10B
definition:
“designated pension or provident fund” means an approved pension or provident fund designated by the Minister under section 39(8);


document_id: ita-1947
term: employer’s contributions
source_provision: s10B
definition:
“employer’s contributions” means the contributions made by any employer under section 7(1) of the Central Provident Fund Act 1953 less the amount of contributions recoverable by the employer from the wages of an employee under section 7(2) of that Act;


document_id: ita-1947
term: ordinary wages
source_provision: s10B
definition:
“ordinary wages” has the same meaning as “ordinary wages for the month” in the Central Provident Fund Act 1953;


document_id: ita-1947
term: overseas additional wages
source_provision: s39
definition:
“overseas additional wages” , “overseas ordinary wages”, “overseas total wages”, “relevant employer” and “specified amount” have the meanings given by section 10B(12);


document_id: ita-1947
term: overseas ordinary wages
source_provision: s10B
definition:
“overseas ordinary wages” means ordinary wages paid in respect of the performance of any duty for any period outside Singapore;


document_id: ita-1947
term: overseas total wages
source_provision: s10B
definition:
“overseas total wages” , in relation to any year, means the total of the overseas ordinary wages and overseas additional wages in that year received by an employee;


document_id: ita-1947
term: relevant amount
source_provision: s10B
definition:
“relevant amount” means the amount of contributions which would have been required to be made by the relevant employer had such contributions been obligatory under the Central Provident Fund Act 1953 in respect of — ( a )


document_id: ita-1947
term: relevant employer
source_provision: s10B
definition:
“relevant employer” means any company incorporated or registered under the Companies Act 1967 or any person registered under the Business Names Registration Act 2014;


document_id: ita-1947
term: specified amount
source_provision: s14C
definition:
“specified amount” , in relation to any expenditure or payments, means an amount computed in accordance with the formula


document_id: ita-1947
term: total wages
source_provision: s10B
definition:
“total wages” , in relation to any year, means the total of the ordinary and additional wages in that year received by an employee;


document_id: ita-1947
term: year
source_provision: s10B
definition:
“year” means any year from 1 January to 31 December. [10C [29/2014; 2/2016] [Act 30 of 2024 wef 01/01/2025]


document_id: ita-1947
term: finance lease
source_provision: s10C
definition:
“finance lease” means a lease of any machinery or plant (including any arrangement or agreement in connection with the lease) which has the effect of transferring substantially the obsolescence, risks or rewards incidental to ownership of such machinery or plant to the lessee;


document_id: ita-1947
term: finance leasing
source_provision: s43P
definition:
“finance leasing” , in relation to any container or intermodal equipment, means a lease of the container or intermodal equipment (including any arrangement or agreement in connection with the lease) which has the effect of transferring substantially the obsolescence, risks or rewards incidental to ownership of such container or intermodal equipment to the lessee;


document_id: ita-1947
term: leasing company
source_provision: s10C
definition:
“leasing company” , “offshore finance leasing” and “offshore leasing” have the meanings given by section 43F(9);


document_id: ita-1947
term: onshore finance leasing
source_provision: s10C
definition:
“onshore finance leasing” means the onshore leasing of any machinery or plant under any finance lease;


document_id: ita-1947
term: operating leasing
source_provision: s43N
definition:
“operating leasing” , in relation to any aircraft or aircraft engine, means the leasing of the aircraft or aircraft engine, other than finance leasing.


document_id: ita-1947
term: approved Islamic debt securities arrangement
source_provision: s10D
definition:
“approved Islamic debt securities arrangement” and “originator” have the meanings given by section 10(28);


document_id: ita-1947
term: immovable property‑related assets
source_provision: s43
definition:
“immovable property‑related assets” means listed or unlisted debt securities and listed shares issued by property corporations, mortgage‑backed securities, other property funds, and assets incidental to the ownership of immovable property;


document_id: ita-1947
term: property trust
source_provision: s10D
definition:
“property trust” means a trust which invests in immovable properties or immovable property‑related assets. [10E


document_id: ita-1947
term: FRS 11 construction or upgrade services
source_provision: s10E
definition:
“FRS 11 construction or upgrade services” means any construction or upgrade services (as the case may be) to which FRS 11 applies;


document_id: ita-1947
term: FRS 115 construction or upgrade services
source_provision: s10E
definition:
“FRS 115 construction or upgrade services” means any construction or upgrade services (as the case may be) to which FRS 115 applies;


document_id: ita-1947
term: FRS 11
source_provision: s10E
definition:
“FRS 11” , “FRS 17”, “FRS 115”, “FRS 116”, “INT FRS 104”, “INT FRS 112”, “SFRS(I) 1‑17”, “SFRS(I) 15”, “SFRS(I) 16”, “SFRS(I) INT 4” and “SFRS(I) INT 12” mean the financial reporting standards known respectively as — ( a )


document_id: ita-1947
term: SFRS(I) 15 construction or upgrade services
source_provision: s10E
definition:
“SFRS(I) 15 construction or upgrade services” means any construction or upgrade services (as the case may be) to which SFRS(I) 15 applies. [10F [39/2017; 45/2018; 32/2019]


document_id: ita-1947
term: approved REIT exchange-traded fund
source_provision: s10H
definition:
“approved REIT exchange-traded fund” and “real estate investment trust” have the meanings given by section 43(10); [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: borrowing period
source_provision: s10H
definition:
“borrowing period” , in relation to any transferred securities, means the period commencing from the date the securities are transferred by the transferor to the transferee and ending on the date the securities or equivalent securities are returned to the transferor or are regarded as being disposed of by the transferor under subsection (2), whichever is the earlier;


document_id: ita-1947
term: commercial purpose
source_provision: s10H
definition:
“commercial purpose” , in relation to any securities lending or repurchase arrangement, means — ( a )


document_id: ita-1947
term: distribution
source_provision: s10H
definition:
“distribution” , in relation to any transferred securities, includes the distribution of any income paid under the transferred securities to the holder of the transferred securities; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: equivalent securities
source_provision: s10H
definition:
“equivalent securities” , in relation to any transferred securities, means securities which are identical in type, nominal value (where applicable), description and amount to the transferred securities and includes — ( a )


document_id: ita-1947
term: foreign debt securities
source_provision: s10H
definition:
“foreign debt securities” means debt securities denominated in any foreign currency (including bonds and notes) issued by foreign governments, foreign banks outside Singapore and companies not incorporated and not resident in Singapore; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: Singapore Government securities
source_provision: s43H
definition:
“Singapore Government securities” means debt securities issued under the Government Securities Act 1992, the repealed Local Treasury Bills Act 1923, the Significant Infrastructure Government Loan Act 2021 or by the Government under any other written law, and is deemed to include any issue of bills and notes by the Monetary Authority of Singapore that are approved by the Minister for the purposes of this Act; [Act 35 of 2021 wef 31/01/2022]


document_id: ita-1947
term: AT1 instrument
source_provision: s10I
definition:
“AT1 instrument” means a security (not being shares) commonly known as Additional Tier 1 capital instrument which — ( a )


document_id: ita-1947
term: designated financial holding company
source_provision: s10I
definition:
“designated financial holding company” means a financial holding company that is designated under section 4 of the Financial Holding Companies Act 2013; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: local licensed insurer
source_provision: s10I
definition:
“local licensed insurer” means an insurer that is for the time being licensed under section 11 of the Insurance Act 1966, and that is incorporated, formed or established in Singapore; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: MAS Notice FHC-N133
source_provision: s10I
definition:
“MAS Notice FHC-N133” means the notice commonly known as MAS Notice FHC-N133 that is issued by the Monetary Authority of Singapore under section 36(1) of the Financial Holding Companies Act 2013, and includes any notice that replaces it; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: MAS Notice FHC-N637
source_provision: s10I
definition:
“MAS Notice FHC-N637” means the notice commonly known as MAS Notice FHC-N637 that is issued by the Monetary Authority of Singapore under sections 3(1), 36(1), 37(1), 38(2) and 60(1) of the Financial Holding Companies Act 2013, and includes any notice that replaces it; [Act 18 of 2022 wef 30/06/2022] [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: MAS Notice 133
source_provision: s10I
definition:
“MAS Notice 133” means the notice commonly known as MAS Notice 133 that is issued by the Monetary Authority of Singapore under sections 17 and 154(4) of the Insurance Act 1966, and includes any notice that replaces it; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: MAS Notice 637
source_provision: s10I
definition:
“MAS Notice 637” means the notice commonly known as MAS Notice 637 that is issued by the Monetary Authority of Singapore pursuant to sections 10(2), 10A(1), 10B(1) and 65(2) of the Banking Act 1970, and includes any notice that replaces it; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: approved covered bond company
source_provision: s10K
definition:
“approved covered bond company” means a company incorporated and resident in Singapore, that is — ( a )


document_id: ita-1947
term: cover pool
source_provision: s10K
definition:
“cover pool” , in relation to any covered bonds, means the pool of assets against which the covered bonds are collateralised;


document_id: ita-1947
term: covered bond
source_provision: s10K
definition:
“covered bond” means any bond, note or other debenture, where payment of the liabilities to the holder thereof and any liabilities arising from the enforcement of the rights of the holder, is — ( a )


document_id: ita-1947
term: MAS Notice
source_provision: s10K
definition:
“MAS Notice” means the applicable notice of the Monetary Authority of Singapore relating to the issuance of covered bonds given under section 55 of the Banking Act 1970;


document_id: ita-1947
term: overseas branch
source_provision: s10K
definition:
“overseas branch” , in relation to a bank incorporated in Singapore, means a branch of the bank situated outside Singapore. [Act 30 of 2023 wef 15/02/2023]


document_id: ita-1947
term: consolidated financial statements
source_provision: s10L
definition:
“consolidated financial statements” means financial statements prepared by an entity in accordance with generally accepted accounting standards, in which the assets, liabilities, income, expenses and cash flows of the entity, and the entities in which it has a controlling interest, are presented as those of a single economic unit;


document_id: ita-1947
term: controlling interest
source_provision: s10L
definition:
“controlling interest” , in relation to an entity, means an equity interest in the entity such that the holder of the interest is required by the law or a regulatory body of the jurisdiction it is resident in, to consolidate in its financial statements the assets, liabilities, income, expenses and cash flows of the entity on a line-by-line basis in accordance with generally accepted accounting standards;


document_id: ita-1947
term: debt securities
source_provision: s43H
definition:
“debt securities” means bonds, notes, commercial papers, treasury bills, certificates of deposits, and AT1 instruments within the meaning of section 10I(2);


document_id: ita-1947
term: equity interest
source_provision: s10L
definition:
“equity interest” , in relation to an entity, means an interest that carries rights to the profits, capital or reserves of the entity and is accounted for as equity under generally accepted accounting standards;


document_id: ita-1947
term: parent entity
source_provision: s10L
definition:
“parent entity” , in relation to a group, means an entity that has a controlling interest in all the other members of the group;


document_id: ita-1947
term: shares
source_provision: s13H
definition:
“shares” includes stocks but does not include redeemable or convertible shares or shares of a preferential nature;


document_id: ita-1947
term: members
source_provision: s11
definition:
“members” , in relation to a body of persons, means those persons who are entitled to vote at a general meeting of the body at which effective control is exercised over its affairs;


document_id: ita-1947
term: digitised goods
source_provision: s12
definition:
“digitised goods” means text, images or sounds that are transferred through a handphone, fixed‑line phone, cable network, satellite, the Internet or other forms of electronic transmission, but does not include software;


document_id: ita-1947
term: approved special purpose vehicle
source_provision: s13
definition:
“approved special purpose vehicle” , in relation to a shipping financing arrangement enterprise, means a company, a partnership or a registered business trust that undertakes or intends to undertake any activity mentioned in paragraph ( a ) or ( b ) of the definition of “shipping financing arrangement enterprise” involving ships or containers controlled and managed by the enterprise, and is approved by the Minister or authorised body to be an approved special purpose vehicle of the enterprise;


document_id: ita-1947
term: approved bond intermediary
source_provision: s13
definition:
“approved bond intermediary” means a financial institution approved as such by the Minister or such person as the Minister may appoint;


document_id: ita-1947
term: approved REIT exchange‑traded fund
source_provision: s43
definition:
“approved REIT exchange‑traded fund” means a REIT exchange‑traded fund that is approved by the Comptroller for the purposes of subsection (2);


document_id: ita-1947
term: child
source_provision: s31
definition:
“child” includes a stepchild, a child who has been de facto adopted by the settlor or by the husband or by the wife of the settlor, whether or not such adoption has been registered in accordance with the provisions of any written law, and a child of whom the settlor has the custody or whom the settlor maintains wholly or partly at his or her own expense;


document_id: ita-1947
term: deposit
source_provision: s13
definition:
“deposit” , in relation to any deposit of moneys referred to in subsection (1)( t ), ( ta ) or ( zd ) which is made on or after 7 October 2004 and which matures on or after 2 June 2005, means a deposit which falls within the meaning of deposit in section 4B of the Banking Act 1970 and is treated as such by the Monetary Authority of Singapore for the purposes of that section;


document_id: ita-1947
term: financial derivative
source_provision: s13
definition:
“financial derivative” means a derivative the payoffs of which are linked, whether in whole or in part, to the payoffs or performance of any financial assets, securities, financial instruments or indices, but does not include a derivative the payoffs of which are wholly linked to the payoffs or performance of commodities;


document_id: ita-1947
term: financial institution
source_provision: s13
definition:
“financial institution” means an institution licensed or approved by the Monetary Authority of Singapore, and includes an institution approved as a Finance and Treasury Centre under section 43E;


document_id: ita-1947
term: financial sector incentive (bond market) company
source_provision: s13
definition:
“financial sector incentive (bond market) company” means a company approved as such by the Minister or such person as he may appoint;


document_id: ita-1947
term: financial sector incentive (capital market) company
source_provision: s13
definition:
“financial sector incentive (capital market) company” means a company approved as such by the Minister or an authorised body; [S 759/2022] [Act 41 of 2020 wef 06/12/2022]


document_id: ita-1947
term: financial sector incentive (project finance) company
source_provision: s13
definition:
“financial sector incentive (project finance) company” means a company approved as such by the Minister or such person as the Minister may appoint;


document_id: ita-1947
term: financial sector incentive (standard tier) company
source_provision: s43H
definition:
“financial sector incentive (standard tier) company” means a company approved as such under section 43J;


document_id: ita-1947
term: qualifying mediation
source_provision: s43
definition:
“qualifying mediation” means a mediation that is administered by a body or an organisation that provides services for the conduct of mediation (called in this section a mediation service provider), and that is prescribed under section 7; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: qualifying mediator
source_provision: s43
definition:
“qualifying mediator” means an individual who is certified or accredited under a mediator certification or accreditation scheme prescribed under section 7; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: real estate investment trust
source_provision: s43
definition:
“real estate investment trust” means a trust that is constituted as a collective investment scheme authorised under section 286 of the Securities and Futures Act 2001 and listed on the Singapore Exchange, and that invests or proposes to invest in immovable property and immovable property‑related assets;


document_id: ita-1947
term: redemption premium
source_provision: s13
definition:
“redemption premium” , in relation to debt securities, qualifying debt securities or qualifying project debt securities, means any premium payable by the issuer of the securities on the redemption of the securities upon their maturity or on the early redemption of the securities; [Act 30 of 2023 wef 15/02/2023]


document_id: ita-1947
term: registered business trust
source_provision: s43S
definition:
“registered business trust” and “trustee‑manager” have the meanings given by the Business Trusts Act 2004. [43ZD [32/2019]


document_id: ita-1947
term: restricted Singapore scheme
source_provision: s13
definition:
“restricted Singapore scheme” means a collective investment scheme constituted as a unit trust that is a restricted Singapore scheme within the meaning of the regulations made under the Securities and Futures Act 2001 for the purpose of section 305 of that Act;


document_id: ita-1947
term: issue costs
source_provision: s13
definition:
“issue costs” , in relation to an issue of debt securities, means legal fees, modelling fees, arranger or underwriting fees, rating agency fees, audit fees, claim review fees, indenture trustee fees, listing or trustee fees, loss reserve specialist and administrator fees, and other fees that are connected with or incidental to the issue;


document_id: ita-1947
term: Special Purpose Reinsurance Vehicle
source_provision: s13
definition:
“Special Purpose Reinsurance Vehicle” has the meaning given by regulation 2 of the Insurance (General Provisions and Exemptions for Special Purpose Reinsurance Vehicles) Regulations 2018. [32/2019]


document_id: ita-1947
term: container
source_provision: s43P
definition:
“container” means a sea‑container used for the international transportation of goods and that adheres to the standards defined by the Institute of International Container Lessors or the International Organization for Standardization for such sea‑container, or (for the year of assessment 2013 and subsequent years of assessment) by any of those organisations or any other equivalent organisation for such sea‑container;


document_id: ita-1947
term: demobilisation
source_provision: s13E
definition:
“demobilisation” , “finance leasing”, “holding”, “mobilisation” and “prescribed ship management services” have the meanings given by section 13A(16);


document_id: ita-1947
term: holding
source_provision: s13A
definition:
“holding” , in relation to a ship, means keeping the ship on a standby mode for use in offshore oil or gas activity, offshore renewable energy activity, renewable energy activity or offshore mineral activity; [Act 25 of 2025 wef 19/02/2025]


document_id: ita-1947
term: mobilisation
source_provision: s13A
definition:
“mobilisation” , in relation to a ship, means bringing the ship to a state of readiness for use in offshore oil or gas activity, offshore renewable energy activity, renewable energy activity or offshore mineral activity, and includes moving the ship to the deployment site, and outfitting and re‑engineering the ship to bring it to a state of readiness for use in such activity; [Act 25 of 2025 wef 19/02/2025]


document_id: ita-1947
term: prescribed ship management services
source_provision: s13A
definition:
“prescribed ship management services” means activities that support or are incidental to owning or operating a ship, and which are prescribed as prescribed ship management services under section 7;


document_id: ita-1947
term: provisionally registered ship
source_provision: s13A
definition:
“provisionally registered ship” means a ship that is provisionally registered under the Merchant Shipping Act 1995, but excludes one whose registry is closed, deemed closed or suspended;


document_id: ita-1947
term: qualifying company
source_provision: s13I
definition:
“qualifying company” means a company incorporated or registered under the Companies Act 1967 which, at the time of the grant to its employees of any right or benefit to acquire its shares or that of its holding company, carries on business in Singapore;


document_id: ita-1947
term: ship
source_provision: s34K
definition:
“ship” has the meaning given by section 2(1) of the Merchant Shipping Act 1995. [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: shipping enterprise
source_provision: s13A
definition:
“shipping enterprise” means any company owning or operating Singapore ships, provisionally registered ships or foreign ships;


document_id: ita-1947
term: special purpose company
source_provision: s13A
definition:
“special purpose company” , in relation to a shipping enterprise, means a company that is wholly‑owned by the shipping enterprise and whose only business or intended business is the operation of Singapore ships. [2/2016; 34/2016; 39/2017; 32/2019; 41/2020]


document_id: ita-1947
term: non‑bona fide entity
source_provision: s13D
definition:
“non‑bona fide entity” means a person not resident in Singapore (excluding a permanent establishment in Singapore) who — ( a )


document_id: ita-1947
term: value
source_provision: s13OA
definition:
“value” , in relation to equity interests of X that is a company, means the net asset value of the equity interests in X as at the relevant day. [Act 35 of 2024 wef 01/01/2025]


document_id: ita-1947
term: foreign account
source_provision: s13L
definition:
“foreign account” , in relation to a philanthropic purpose trust, means an account into which funds or assets are injected solely by settlors who or which are — ( a )


document_id: ita-1947
term: tax exempt period
source_provision: s13G
definition:
“tax exempt period” means the period during which any income of an approved venture company is exempt from tax under regulations made under subsection (1);


document_id: ita-1947
term: venture company
source_provision: s13G
definition:
“venture company” means any company whose business consists wholly or mainly in the making of authorised investments and the principal part of whose income is derived therefrom. [13H [32/2019; 41/2020]


document_id: ita-1947
term: qualifying employee
source_provision: s13I
definition:
“qualifying employee” means an employee of a qualifying company who, at the time of the grant to him or her of any right or benefit to acquire the shares of the company or the shares of its holding company (as the case may be) does not beneficially own, directly or indirectly, voting shares that confer the right to exercise or control the exercise of not less than 25% of the voting power in the qualifying company which grants the right or benefit to acquire its shares;


document_id: ita-1947
term: share acquisition scheme
source_provision: s13H
definition:
“share acquisition scheme” means a scheme which imposes a minimum holding period requirement and allows an employee of a company to own or purchase shares in a qualifying company or that of its holding company, including stock options, share awards and other similar forms of employee share purchase plans but excluding phantom shares rights, share appreciation rights and any other similar rights;


document_id: ita-1947
term: total working time
source_provision: s13H
definition:
“total working time” , in relation to a qualifying employee, means the total period of time spent by him or her as an employee for all his or her employers plus, if applicable, the total period of time, which is deemed to be 10 hours per week, spent by him or her on remunerative work as a self‑employed person. [13J


document_id: ita-1947
term: apportioned employment income
source_provision: s13K
definition:
“apportioned employment income” , in relation to an NOR individual, means total gains or profits from the exercise of any employment in Singapore by the NOR individual after deducting relevant employment income;


document_id: ita-1947
term: NOR individual
source_provision: s13K
definition:
“NOR individual” means any individual who is for the time being approved as an NOR individual under subsection (4);


document_id: ita-1947
term: notional tax payable
source_provision: s13K
definition:
“notional tax payable” , in relation to gains or profits from the exercise of any employment in Singapore by an individual, apportioned employment income or readjusted apportioned employment income (as the case may be) means the amount of tax computed in accordance with the rates specified in Part A of the Second Schedule in respect of gains or profits from the exercise of any employment in Singapore by the individual, apportioned employment income or readjusted apportioned employment income (as the case may be) before any deduction under sections 37 and 39;


document_id: ita-1947
term: philanthropic purpose trust
source_provision: s13L
definition:
“philanthropic purpose trust” means a trust established in writing under any law for a purpose which is for the public benefit and which falls within any of the following descriptions of purposes: ( a )


document_id: ita-1947
term: approved securitisation company
source_provision: s13M
definition:
“approved securitisation company” means a company incorporated in Singapore principally to conduct asset securitisation transaction and is approved by the Minister or an authorised body; [Act 41 of 2020 wef 06/12/2022]


document_id: ita-1947
term: asset securitisation transaction
source_provision: s13M
definition:
“asset securitisation transaction” means the acquisition of assets (other than immovable property in Singapore) or risks by an approved securitisation company where the acquisition of such assets or risks is funded through the issuance of asset‑backed securities by the company. [13P


document_id: ita-1947
term: certified statement of accounts
source_provision: s13OA
definition:
“certified statement of accounts” , in relation to a limited partnership, means its profit and loss account and balance sheet that are certified as true and correct by its precedent partner;


document_id: ita-1947
term: approved international shipping enterprise
source_provision: s13P
definition:
“approved international shipping enterprise” means an international shipping enterprise approved by the Minister or an authorised body, subject to such conditions as the Minister or authorised body may impose; [Act 41 of 2020 wef 12/04/2024]


document_id: ita-1947
term: arbitral tribunal
source_provision: s13S
definition:
“arbitral tribunal” , “award”, “international arbitration” and “party” have the meanings given by the International Arbitration Act 1994;


document_id: ita-1947
term: client
source_provision: s13S
definition:
“client” , “foreign law practice”, “Formal Law Alliance”, “Joint Law Venture”, “law corporation” and “Singapore law practice” have the meanings given by the Legal Profession Act 1966;


document_id: ita-1947
term: law practice
source_provision: s13S
definition:
“law practice” means a Singapore law practice, foreign law practice, Formal Law Alliance or Joint Law Venture;


document_id: ita-1947
term: qualifying income
source_provision: s13S
definition:
“qualifying income” means the income derived by an approved law practice from the provision of legal services in connection with any qualifying international arbitration. [37/2014]


document_id: ita-1947
term: eligible family‑owned investment holding company
source_provision: s13T
definition:
“eligible family‑owned investment holding company” means any company incorporated before 1 April 2013 — ( a )


document_id: ita-1947
term: 1st tier SPV
source_provision: s13U
definition:
“1st tier SPV” , in relation to a master‑feeder fund‑SPV structure or a master fund‑SPV structure, means a special purpose vehicle wholly‑owned by the master fund of the structure;


document_id: ita-1947
term: 2nd tier SPV
source_provision: s13U
definition:
“2nd tier SPV” , in relation to a master‑feeder fund‑SPV structure or a master fund‑SPV structure, means a special purpose vehicle wholly‑owned by a 1st tier SPV of the structure;


document_id: ita-1947
term: eligible SPV
source_provision: s13U
definition:
“eligible SPV” , in relation to a master‑feeder fund‑SPV structure or a master fund‑SPV structure, means a special purpose vehicle where the net gains, profits or other benefits of all investments held by the vehicle are to go (whether directly or indirectly) to the master fund of the structure, or the master fund and one or more of the following: ( a )


document_id: ita-1947
term: feeder fund
source_provision: s13U
definition:
“feeder fund” means an investment vehicle (whether or not a legal entity) that invests its funds, or whose funds are invested, substantially and directly through a single master fund;


document_id: ita-1947
term: master‑feeder fund structure
source_provision: s13U
definition:
“master‑feeder fund structure” means an arrangement comprising one or more feeder funds and the master fund through which the funds of the feeder fund or funds are substantially and directly invested;


document_id: ita-1947
term: taxable entity
source_provision: s13U
definition:
“taxable entity” , in relation to an investment vehicle (including a master fund, a feeder fund and an SPV) that is not a legal entity, means the person to whom income from the investment vehicle accrues;


document_id: ita-1947
term: trust fund
source_provision: s13U
definition:
“trust fund” does not include any trust that is a pension or provident fund approved by the Comptroller under section 5, designated unit trust and real estate investment trust. [37/2014; 2/2016; 45/2018; 32/2019]


document_id: ita-1947
term: activity of holding immovable properties
source_provision: s13W
definition:
“activity of holding immovable properties” excludes the holding of immovable properties where such properties are used to carry on a trade or business, including the business of letting immovable properties;


document_id: ita-1947
term: disposal
source_provision: s13W
definition:
“disposal” , in relation to shares, means the transfer of both the legal and beneficial interests in the shares to another;


document_id: ita-1947
term: FRS 39
source_provision: s34A
definition:
“FRS 39” means the financial reporting standard known as Financial Reporting Standard 39 (Financial Instruments: Recognition and Measurement) that is treated as made by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007, as amended from time to time; [Act 36 of 2022 wef 01/04/2023]


document_id: ita-1947
term: FRS 109
source_provision: s34AA
definition:
“FRS 109” means the financial reporting standard known as Financial Reporting Standard 109 (Financial Instruments) that is made, and amended from time to time, under Part 3 of the Accounting Standards Act 2007;


document_id: ita-1947
term: preference shares
source_provision: s107
definition:
“preference shares” , in relation to a company, means only preference shares that are accounted for as equity by the company under the applicable accounting principles. [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
term: property development
source_provision: s13W
definition:
“property development” means construction or causing the construction of any building or part of a building, and acquisition of land or building for such construction, and for this purpose “construction” means — ( a )


document_id: ita-1947
term: monetary payment
source_provision: s13X
definition:
“monetary payment” includes payment by e‑money as defined in section 2(1) of the Payment Services Act 2019;


document_id: ita-1947
term: owner
source_provision: s13X
definition:
“owner” , in relation to immovable property, has the meaning given by section 2(1) of the Property Tax Act 1960 and includes a person that is deemed to be an owner of the property under any provision of that Act;


document_id: ita-1947
term: prescribed property
source_provision: s13X
definition:
“prescribed property” means any non‑residential property, or any property belonging to a class of non‑residential properties, that is prescribed as a prescribed property for the purposes of subsection (5A), and includes any part of such property. [13ZA [41/2020; 27/2021]


document_id: ita-1947
term: co‑payment
source_provision: s14
definition:
“co‑payment” means the part of the amount of any claim, after deducting the deductible, which a person insured under the MediShield Life Scheme or an integrated medical insurance plan has to bear under the Scheme or plan;


document_id: ita-1947
term: deductible
source_provision: s14
definition:
“deductible” means the amount of any claim which a person insured under the MediShield Life Scheme or an integrated medical insurance plan has to bear before the insurer becomes liable to make payment under the Scheme or plan;


document_id: ita-1947
term: expected credit loss
source_provision: s34AA
definition:
“expected credit loss” has the meaning given by FRS 109 or SFRS(I) 9; [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
term: general contribution
source_provision: s14
definition:
“general contribution” means any contribution falling within subsection (1)( fb ) which is not — ( a )


document_id: ita-1947
term: integrated medical insurance plan
source_provision: s14
definition:
“integrated medical insurance plan” has the same meaning as in the regulations made under section 34(2)( j ) of the MediShield Life Scheme Act 2015 or section 77(1)( k ) of the Central Provident Fund Act 1953;


document_id: ita-1947
term: local employee
source_provision: s37G
definition:
“local employee” , in relation to a qualifying person who elects for a cash payout under subsection (1) or (4A), means any Singapore citizen or Singapore permanent resident, but excludes — ( a )


document_id: ita-1947
term: medical expenses
source_provision: s14
definition:
“medical expenses” means expenses incurred in or in connection with the provision of medical treatment and includes — ( a )


document_id: ita-1947
term: medical treatment
source_provision: s14
definition:
“medical treatment” includes all forms of treatment for, and procedures for diagnosing, any physical or mental ailment, infirmity or defect;


document_id: ita-1947
term: MediShield Life Scheme
source_provision: s14
definition:
“MediShield Life Scheme” means the MediShield Life Scheme referred to in section 3 of the MediShield Life Scheme Act 2015 and includes the MediShield Scheme established and maintained under section 53 of the Central Provident Fund Act 1953 as in force immediately before 1 November 2015;


document_id: ita-1947
term: qualifying insurance
source_provision: s14
definition:
“qualifying insurance” , in relation to any basis period of an employer, means medical insurance under the MediShield Life Scheme or an integrated medical insurance plan that is provided by an employer to employees to cover the cost of medical treatment of — ( a )


document_id: ita-1947
term: remuneration
source_provision: s14
definition:
“remuneration” means any wage, salary, leave pay, fee, commission, bonus, gratuity, allowance, other emoluments paid in cash by or on behalf of an employer and contributions to any approved pension or provident fund by any employer which are allowable as deductions under this Act, but does not include any director’s fee, medical expense, cash allowance in lieu of medical expenses and benefit‑in‑kind;


document_id: ita-1947
term: rider
source_provision: s14
definition:
“rider” means any insurance under which the insurer of the rider is liable to pay in full or in part the deductible or co‑payment relating to the MediShield Life Scheme or an integrated medical insurance plan;


document_id: ita-1947
term: qualifying intellectual property registration costs
source_provision: s37R
definition:
“qualifying intellectual property registration costs” and “qualifying intellectual property right” have the meanings given by section 14A(6).


document_id: ita-1947
term: qualifying intellectual property right
source_provision: s14A
definition:
“qualifying intellectual property right” means the right to do or authorise the doing of anything which would, but for that right, be an infringement of any patent, registered trade mark or design, or grant of protection of a plant variety;


document_id: ita-1947
term: master franchise
source_provision: s14B
definition:
“master franchise” means any agreement under which the franchisor authorises or permits the franchisee to use in Singapore or overseas a business system owned or controlled by the franchisor, including the sub‑franchising of the business system;


document_id: ita-1947
term: master intellectual property licence
source_provision: s14B
definition:
“master intellectual property licence” means any licence under which the licensor authorises or permits the licensee to use in Singapore or overseas the rights under a patent, copyright, trade mark, design or know‑how, including the sub‑licensing of the same. [Act 33 of 2022 wef 04/11/2022] [41/2020]


document_id: ita-1947
term: concessionary income
source_provision: s14X
definition:
“concessionary income” means income that is subject to a concessionary rate of tax as defined in section 14C(5);


document_id: ita-1947
term: concessionary rate of tax
source_provision: s37D
definition:
“concessionary rate of tax” , in relation to a body of persons, means any rate of tax lower than the rate specified in section 43(1)( a ) in accordance with regulations made under section 43H; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: cost‑sharing agreement
source_provision: s14C
definition:
“cost‑sharing agreement” means any agreement or arrangement made by 2 or more persons to share the expenditure of research and development activities to be carried out under the agreement or arrangement;


document_id: ita-1947
term: normal income
source_provision: s14X
definition:
“normal income” means income that is subject to tax at the rate of tax in section 42(1) or 43(1), as the case may be. [14Z [34/2016]


document_id: ita-1947
term: foreign research and development
source_provision: s14D
definition:
“foreign research and development” means research and development that is undertaken outside Singapore, and that is related to the trade or business of the firstmentioned person in subsection (1);


document_id: ita-1947
term: mixed research and development
source_provision: s14D
definition:
“mixed research and development” means research and development that is undertaken partly in Singapore and partly outside Singapore, and that is related to the trade or business of the firstmentioned person in subsection (1), (1A) or (2), as the case may be. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
term: consumables
source_provision: s14D
definition:
“consumables” means any materials or items used in the research and development which, upon such use, are consumed or transformed in such a manner that they are no longer useable in their original form, but does not include utilities;


document_id: ita-1947
term: qualifying expenditure
source_provision: s14EA
definition:
“qualifying expenditure” means any payment made by a person to an approved educational or research institution for the purpose of undertaking a qualifying innovation project with the person;


document_id: ita-1947
term: staff costs
source_provision: s14P
definition:
“staff costs” means any salary, wages and other benefits whether in the form of money or otherwise (but excluding directors’ fees), paid or granted in respect of the employment of any qualified designer which are attributable to the industrial or product design project.


document_id: ita-1947
term: approved educational or research institution
source_provision: s14EA
definition:
“approved educational or research institution” means any institution approved by the Minister for the purpose of this section, that provides education or carries out research and development;


document_id: ita-1947
term: relevant activity
source_provision: s14EA
definition:
“relevant activity” means an activity falling within any of the following categories of activities, being categories specified in the document “Oslo Manual 2018 — Guidelines for Collecting, Reporting and Using Data on Innovation” published by the Organisation for Economic Co-operation and Development on 22 October 2018: ( a )


document_id: ita-1947
term: innovation cost-sharing agreement
source_provision: s14EB
definition:
“innovation cost-sharing agreement” means any agreement or arrangement made by 2 or more related parties to share the expenditure of qualifying innovation activities to be carried out under the agreement or arrangement (and no other expenditure);


document_id: ita-1947
term: qualifying innovation activity
source_provision: s14EB
definition:
“qualifying innovation activity” means an activity falling within any of the following categories of activities, being categories specified in the document entitled “Oslo Manual 2018 — Guidelines for Collecting, Reporting and Using Data on Innovation” that is published by the Organisation for Economic Co-operation and Development on 22 October 2018: ( a )


document_id: ita-1947
term: credit‑impaired
source_provision: s14G
definition:
“credit‑impaired” and “expected credit loss” have the same meanings as in FRS 109 or SFRS(I) 9, as the case may be;


document_id: ita-1947
term: loan
source_provision: s14G
definition:
“loan” means any loan, advance or credit facility made or granted by a bank or qualifying finance company, including an overdraft;


document_id: ita-1947
term: prescribed value of loans and investments in securities
source_provision: s14G
definition:
“prescribed value of loans and investments in securities” , in relation to the basis period for any year of assessment, means the value (ascertained in such manner as the Comptroller may determine) of the loans and investments in securities (excluding any loan or investment in respect of which any deduction has been allowed under any other section of this Act) as at the last day of each month in that basis period added together and divided by the number of months in that basis period;


document_id: ita-1947
term: qualifying finance company
source_provision: s14G
definition:
“qualifying finance company” means a company licensed under the Finance Companies Act 1967 to carry on financing business;


document_id: ita-1947
term: qualifying profit
source_provision: s14G
definition:
“qualifying profit” means the net profit as shown in the audited accounts of the bank or qualifying finance company before deducting — ( a )


document_id: ita-1947
term: overseas establishment
source_provision: s14I
definition:
“overseas establishment” , in relation to an approved firm or company, means any of the following: ( a )


document_id: ita-1947
term: salary expenditure
source_provision: s14Z
definition:
“salary expenditure” , in relation to an employee, means expenditure comprising wages and salary for the employee, but excludes any sum contributed to the Central Provident Fund in respect of the employee, or any bonus, commission, gratuity, leave pay, perquisite, allowance, or any other payment (whether in cash or kind) prescribed by rules made under section 7. [34/2016; 32/2019]


document_id: ita-1947
term: designated lease
source_provision: s14J
definition:
“designated lease” means any lease in respect of any industrial land granted to a lessee by a relevant body — ( a )


document_id: ita-1947
term: industrial land
source_provision: s18C
definition:
“industrial land” means any land zoned for the purpose of “Business 1” or “Business 2” (other than “Business 1 White” and “Business 2 White”) under the Master Plan, and includes such other land as may be approved by the Minister;


document_id: ita-1947
term: qualifying activity
source_provision: s43W
definition:
“qualifying activity” , in relation to an approved international growth company, means an activity specified for the company under subsection (4) or (5), being one of the activities prescribed for the purposes of this section in regulations made under this section. [43ZH [2/2016]


document_id: ita-1947
term: residual expenditure
source_provision: s14J
definition:
“residual expenditure” , in relation to an assignment of a designated lease, is the amount of expenditure available for deduction to the assignor reduced by — ( a )


document_id: ita-1947
term: upfront land premium
source_provision: s14J
definition:
“upfront land premium” , in relation to a designated lease, means the lump sum payment paid by a lessee to a relevant body at the commencement of the term of the designated lease. [14N [37/2014]


document_id: ita-1947
term: insurer
source_provision: s63
definition:
“insurer” means any company licensed under the Insurance Act 1966 to carry on insurance business in Singapore. [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: offshore risk
source_provision: s26
definition:
“offshore risk” means a risk or liability that is insured by a policy of any general insurance fund established and maintained under the Insurance Act 1966, not being a Singapore policy within the meaning of that Act;


document_id: ita-1947
term: regular interval
source_provision: s14L
definition:
“regular interval” , in relation to a basis period, means one of a number of equal periods within the basis period — ( a )


document_id: ita-1947
term: group of companies
source_provision: s14M
definition:
“group of companies” means 2 or more companies each of which is either a holding company or subsidiary of the other or any of the others;


document_id: ita-1947
term: previously issued shares
source_provision: s14M
definition:
“previously issued shares” , in relation to a company, means shares previously issued by the company and acquired by the special purpose vehicle — ( a )


document_id: ita-1947
term: relevant year of assessment
source_provision: s14M
definition:
“relevant year of assessment” means the year of assessment which relates to the basis period in which the later of the following occurs: ( a )


document_id: ita-1947
term: central hirer
source_provision: s37O
definition:
“central hirer” , in relation to a central hiring arrangement for a group of related parties, means the person who carries out hiring functions for those parties under the arrangement; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: central hiring arrangement
source_provision: s37O
definition:
“central hiring arrangement” means an arrangement for a group of related parties entered into for a bona fide commercial reason, where the hiring functions of the parties in the group are carried out by a single person; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: qualifying training expenditure
source_provision: s14ZG
definition:
“qualifying training expenditure” , in relation to a person carrying on a trade or business, means any course fee, certification fee and assessment fee approved by the SkillsFuture Singapore Agency for an eligible course for the purpose of this section, and that is paid (whether directly or in the form of a reimbursement of the employee for any payment made) by the person to a provider of the eligible course;


document_id: ita-1947
term: approved design service provider
source_provision: s14P
definition:
“approved design service provider” means any person who provides design consultancy services for any trade or business, and who is approved by the Minister or such person as the Minister may appoint;


document_id: ita-1947
term: industrial or product design
source_provision: s14P
definition:
“industrial or product design” means the professional specifications of creating and developing concepts or specifications that improve or enhance the functions, value or appearance of physical products, taking into account users’ needs, marketability and production;


document_id: ita-1947
term: qualified designer
source_provision: s14P
definition:
“qualified designer” means an individual with a design‑related tertiary academic qualification of at least a diploma that is approved by such person as the Minister may appoint;


document_id: ita-1947
term: cloud computing
source_provision: s14Q
definition:
“cloud computing” means a model for delivering information technology services under which shared resources or software, or both, are provided to computers and other devices over a network such as the Internet;


document_id: ita-1947
term: cloud computing service
source_provision: s14Q
definition:
“cloud computing service” means any information technology service delivered by means of cloud computing;


document_id: ita-1947
term: FRS 38
source_provision: s34C
definition:
“FRS 38” , “FRS 103”, “SFRS(I) 1‑38” and “SFRS(I) 3” mean the financial reporting standards known respectively as — ( a )


document_id: ita-1947
term: intellectual property rights
source_provision: s19B
definition:
“intellectual property rights” means the right to do or authorise the doing of anything which would, but for that right, be an infringement of any patent, copyright, trade mark, registered design, geographical indication, layout‑design of integrated circuit, trade secret or information that has commercial value, or the grant of protection of a plant variety;


document_id: ita-1947
term: qualifying intellectual property rights
source_provision: s14T
definition:
“qualifying intellectual property rights” means intellectual property rights but excludes the right to do or authorise the doing of anything which would, but for that right, be an infringement of — ( a )


document_id: ita-1947
term: FRS 110
source_provision: s14U
definition:
“FRS 110” means the financial reporting standard known as Financial Reporting Standard 110 (Consolidated Financial Statements) that is treated as made by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007, as amended from time to time;


document_id: ita-1947
term: group
source_provision: s14U
definition:
“group” means a group of entities (whether incorporated or registered in Singapore or elsewhere) comprising a parent and its subsidiaries within the meaning of FRS 110. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
source_provision: s14U
term:
expenditure incurred on the licensing from another person of qualifying intellectual property rights

definition:
“expenditure incurred on the licensing from another person of qualifying intellectual property rights” means the licence fees but excludes — ( a )


document_id: ita-1947
term: individual proprietor
source_provision: s14U
definition:
“individual proprietor” has the meaning given by section 2(1) of the Business Names Registration Act 2014. [Act 30 of 2023 wef 30/10/2023] [14WA [45/2018]


document_id: ita-1947
term: excluded property
source_provision: s14W
definition:
“excluded property” , in relation to a basis period, means a residential property which, at any time during the period rental income is derived from the property by the individual in question, is permitted under the Planning Act 1998 to be used whether wholly or in part for any purpose that is not a residential purpose;


document_id: ita-1947
term: exempt income
source_provision: s14X
definition:
“exempt income” means income that is exempt from tax under this Act or the Economic Expansion Incentives (Relief from Income Tax) Act 1967;


document_id: ita-1947
term: credit‑rated
source_provision: s14Y
definition:
“credit‑rated” , in relation to qualifying debentures, means qualifying debentures that are given at least one credit rating by Fitch Ratings, Moody’s, or Standard & Poor (S&P) Global;


document_id: ita-1947
term: offering document
source_provision: s14Y
definition:
“offering document” means a prospectus, an offer circular, an information memorandum, a pricing supplement or any other document issued to investors in connection with an offer of debentures;


document_id: ita-1947
term: post‑seasoning debenture
source_provision: s14Y
definition:
“post‑seasoning debenture” , “retail investor” and “seasoned debenture” have the meanings given to those expressions in the Post‑seasoning Debentures Regulations;


document_id: ita-1947
term: Post‑seasoning Debentures Regulations
source_provision: s14Y
definition:
“Post‑seasoning Debentures Regulations” means the Securities and Futures (Offers of Investments) (Exemption for Offers of Post‑seasoning Debentures) Regulations 2016;


document_id: ita-1947
term: potential seasoned debentures
source_provision: s14Y
definition:
“potential seasoned debentures” means debentures the offering documents for the offer of which include a statement to the effect that the debentures are intended to be made available on a securities exchange for trading by retail investors;


document_id: ita-1947
term: simplified disclosure document
source_provision: s14Y
definition:
“simplified disclosure document” and “straight debenture” have the meanings given to those expressions in the Straight Debentures Regulations;


document_id: ita-1947
term: Straight Debentures Regulations
source_provision: s14Y
definition:
“Straight Debentures Regulations” means the Securities and Futures (Offers of Investments) (Exemption for Offers of Straight Debentures) Regulations 2016. [34/2016; 27/2021]


document_id: ita-1947
term: computed salary amount
source_provision: s14Z
definition:
“computed salary amount” , in relation to any salary expenditure for the provision of any services by a qualifying employee, means an amount computed using the formula A &#215; B, where — ( a )


document_id: ita-1947
term: endorsed amount
source_provision: s14Z
definition:
“endorsed amount” , in relation to any expenditure, means the amount of the expenditure endorsed by an IPC under subsection (6A)( b );


document_id: ita-1947
term: endorsed number of hours
source_provision: s14Z
definition:
“endorsed number of hours” , in relation to any services, means the number of hours for which those services are provided, as endorsed by an IPC under subsection (6A)( a );


document_id: ita-1947
term: prescribed hourly rate
source_provision: s14Z
definition:
“prescribed hourly rate” , in relation to the provision of any services by a qualifying employee, means the rate prescribed by rules made under section 7 for those services;


document_id: ita-1947
term: commission
source_provision: s14ZB
definition:
“commission” means commission that is chargeable to tax under section 10(1)( a ), and includes such other payment as may be prescribed by rules made under section 7, but excludes any commission — ( a )


document_id: ita-1947
term: qualifying individual
source_provision: s14ZH
definition:
“qualifying individual” , in relation to any basis period, means an individual who performs delivery services by prescribed means only. [Act 30 of 2023 wef 30/10/2023]


document_id: ita-1947
term: petrol‑electric car
source_provision: s14ZC
definition:
“petrol‑electric car” means a motor car which uses either or both petrol and electricity as its source of power;


document_id: ita-1947
term: eligible course
source_provision: s14ZG
definition:
“eligible course” means a course that is attended by an employee of a person carrying on a trade or business and that is — ( a )


document_id: ita-1947
term: SkillsFuture Singapore Agency
source_provision: s14ZG
definition:
“SkillsFuture Singapore Agency” means the SkillsFuture Singapore Agency established by section 3 of the SkillsFuture Singapore Agency Act 2016.


document_id: ita-1947
term: delivery services
source_provision: s14ZH
definition:
“delivery services” means the collection, conveyance and delivery, for reward, of any cargo not incidental to the carriage of any passenger;


document_id: ita-1947
term: prescribed means
source_provision: s14ZH
definition:
“prescribed means” , in relation to the performance of delivery services, means such performance — ( a )


document_id: ita-1947
term: prescribed percentage
source_provision: s14ZH
definition:
“prescribed percentage” , in relation to a prescribed means or combination of prescribed means, means the percentage prescribed in rules made under section 7 that applies to the prescribed means or combination of prescribed means;


document_id: ita-1947
term: market value
source_provision: s14ZI
definition:
“market value” , in relation to a REIT unit, means the amount that would be realised if the REIT unit had been sold on the open market or such other value as appears to the Comptroller to be reasonable in the circumstances;


document_id: ita-1947
term: REIT manager
source_provision: s14ZI
definition:
“REIT manager” , in relation to a real estate investment trust, means an entity which has been appointed to manage the property of, or operate, the real estate investment trust;


document_id: ita-1947
term: REIT unit
source_provision: s14ZI
definition:
“REIT unit” means a unit in a REIT that a REIT manager has received from the trustee of that REIT as consideration for the services performed by the REIT manager in respect of that REIT;


document_id: ita-1947
term: value at receipt
source_provision: s14ZI
definition:
“value at receipt” , in relation to a REIT unit, means the market value of the REIT unit when it was received by the REIT manager from the trustee of the REIT. [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: capital expenditure
source_provision: s37O
definition:
“capital expenditure” , in relation to any acquisition of shares, means consideration for the shares acquired whether paid in cash or in shares of the acquiring company or both, but excludes transaction costs (including but not limited to due diligence and valuation costs) and any other similar costs;


document_id: ita-1947
term: relevant interest
source_provision: s18C
definition:
“relevant interest” , in relation to any qualifying capital expenditure incurred on an approved construction or approved renovation of a building or structure, means the interest in that building or structure to which the person who incurred the expenditure was entitled when the person incurred it;


document_id: ita-1947
term: approved construction or approved renovation
source_provision: s18C
definition:
“approved construction or approved renovation” means the construction or renovation (as the case may be) of a building or structure on industrial land, port land or airport land (as the case may be) approved under subsection (2) or (2B);


document_id: ita-1947
term: Master Plan
source_provision: s18C
definition:
“Master Plan” means the Master Plan as defined in the Planning Act 1998 which is effective on the date of the application for planning permission or conservation permission referred to in subsection (1) or (1A), as the case may be;


document_id: ita-1947
term: pre‑25 March 2016 application
source_provision: s18C
definition:
“pre‑25 March 2016 application” means an application under subsection (1) or (1A) that is not a post‑25 March 2016 application;


document_id: ita-1947
term: specified user
source_provision: s18C
definition:
“specified user” means the person or any of the persons mentioned in subsection (2C), including one substituted for that person or added under subsection (2E);


document_id: ita-1947
term: temporary occupation permit
source_provision: s18C
definition:
“temporary occupation permit” means a temporary occupation permit granted under section 12(3) of the Building Control Act 1989. [37/2014; 2/2016; 34/2016]


document_id: ita-1947
term: automation equipment
source_provision: s19A
definition:
“automation equipment” means any machinery or plant designed for the automation of functions or services;


document_id: ita-1947
term: certificate of entitlement
source_provision: s19A
definition:
“certificate of entitlement” means a permit issued or deemed to be issued under section 10A of the Road Traffic Act 1961;


document_id: ita-1947
term: certified machine, equipment or system which reduces or eliminates exposure to chemical risk
source_provision: s19A
definition:
“certified machine, equipment or system which reduces or eliminates exposure to chemical risk” means — ( a )


document_id: ita-1947
term: efficient pollution control equipment or device
source_provision: s19A
definition:
“efficient pollution control equipment or device” means any equipment or device for the purposes of preventing, controlling or reducing air pollution or water pollution which satisfies the prescribed criteria;


document_id: ita-1947
term: Productivity and Innovation Credit Scheme automation equipment
source_provision: s19A
definition:
“Productivity and Innovation Credit Scheme automation equipment” or “PIC automation equipment”, in relation to any person, means — ( a )


document_id: ita-1947
term: website
source_provision: s19A
definition:
“website” means a collection of programmes, data and images which is accessible over the Internet or any network using a browser or any other form of access. [37/2014]


document_id: ita-1947
term: appropriate valuer
source_provision: s19B
definition:
“appropriate valuer” means a valuer who is independent of any party to the acquisition, sale, transfer or assignment (as the case may be) of the intellectual property rights, and has qualifications and experience that are relevant to the valuation in question;


document_id: ita-1947
term: media and digital entertainment company
source_provision: s19B
definition:
“media and digital entertainment company” means a company whose principal trade or business is to provide media and digital entertainment in Singapore. [Act 33 of 2022 wef 04/11/2022] [34/2016]


document_id: ita-1947
term: capital expenditure remaining unallowed
source_provision: s19D
definition:
“capital expenditure remaining unallowed” , in relation to any IRU, means the amount of capital expenditure incurred for the acquisition of the IRU less — ( a )


document_id: ita-1947
term: international telecommunications submarine cable system
source_provision: s19D
definition:
“international telecommunications submarine cable system” means an international submarine cable that is laid in the sea and includes its cable landing station and any other equipment ancillary to the submarine cable system;


document_id: ita-1947
term: firm
source_provision: s25
definition:
“firm” and “individual proprietor” have the meanings given by section 2(1) of the Business Names Registration Act 2014;


document_id: ita-1947
term: private company
source_provision: s25
definition:
“private company” has the meaning given by section 2(1) of the Limited Liability Partnerships Act 2005. [27/2021]


document_id: ita-1947
term: investment‑linked fund
source_provision: s26
definition:
“investment‑linked fund” means an insurance fund for investment‑linked policies established and maintained under section 16(2) of the Insurance Act 1966;


document_id: ita-1947
term: investment‑linked policies
source_provision: s26
definition:
“investment‑linked policies” , “non‑participating policies” and “participating policies” have the meanings given by the First Schedule to the Insurance Act 1966;


document_id: ita-1947
term: life insurance fund
source_provision: s26
definition:
“life insurance fund” means the insurance fund established and maintained by an insurer under section 16(1) of the Insurance Act 1966 for its life business;


document_id: ita-1947
term: non‑participating fund
source_provision: s26
definition:
“non‑participating fund” means an insurance fund established and maintained under section 16(3) of the Insurance Act 1966 which comprises wholly of non‑participating policies;


document_id: ita-1947
term: offshore life business
source_provision: s26
definition:
“offshore life business” means the business of insuring or reinsuring the liability of a life policy, or accident and health policy, of any life insurance fund, not being a Singapore policy within the meaning of the Insurance Act 1966;


document_id: ita-1947
term: offshore life insurance surplus
source_provision: s26
definition:
“offshore life insurance surplus” , in relation to the non‑participating fund and the investment‑linked fund of an insurer, means the amount ascertained — ( a )


document_id: ita-1947
term: offshore life reinsurance business
source_provision: s26
definition:
“offshore life reinsurance business” means the business of reinsuring the liability of a life policy, or an accident and health policy, of any life insurance fund, not being a Singapore policy within the meaning of the Insurance Act 1966;


document_id: ita-1947
term: onshore life business
source_provision: s26
definition:
“onshore life business” means the business of insuring or reinsuring the liability of a life policy, or accident and health policy, of any life insurance fund, being a Singapore policy within the meaning of the Insurance Act 1966;


document_id: ita-1947
term: onshore life insurance surplus
source_provision: s26
definition:
“onshore life insurance surplus” , in relation to the non‑participating fund and the investment‑linked fund of an insurer, means the amount ascertained by taking the following steps: ( a )


document_id: ita-1947
term: onshore risk
source_provision: s26
definition:
“onshore risk” means a risk or liability that is insured by a policy of a general insurance fund established and maintained under the Insurance Act 1966, being a Singapore policy within the meaning of that Act;


document_id: ita-1947
term: participating fund
source_provision: s26
definition:
“participating fund” means an insurance fund established and maintained under section 16(3) of the Insurance Act 1966 which comprises wholly or partly of participating policies;


document_id: ita-1947
term: policy liabilities
source_provision: s26
definition:
“policy liabilities” , in relation to the non‑participating fund and the investment‑linked fund of an insurer, means liabilities in respect of policies for which the non‑participating fund and investment‑linked fund are established and maintained under section 16 of the Insurance Act 1966, but excludes liabilities ceded to a reinsurer;


document_id: ita-1947
term: surplus account
source_provision: s26
definition:
“surplus account” , in relation to a participating fund of a life insurer, means the surplus account established and maintained under section 16(7)( a ) of the Insurance Act 1966 as part of that fund. [39/2017; 32/2019]


document_id: ita-1947
term: agent
source_provision: s26A
definition:
“agent” means Lloyd’s of London (Asia) Pte Ltd or such other person as the Comptroller may determine;


document_id: ita-1947
term: Council of Lloyd’s
source_provision: s26A
definition:
“Council of Lloyd’s” means the Council of Lloyd’s established by the Lloyd’s Act 1982 of the United Kingdom;


document_id: ita-1947
term: Lloyd’s
source_provision: s26A
definition:
“Lloyd’s” means the society of underwriters known in the United Kingdom as Lloyd’s and incorporated by the Lloyd’s Act 1871 of the United Kingdom;


document_id: ita-1947
term: Lloyd’s limited liability partnership
source_provision: s26A
definition:
“Lloyd’s limited liability partnership” means any limited liability partnership formed under the law of any part of the United Kingdom which is a member of Lloyd’s;


document_id: ita-1947
term: Lloyd’s Scottish limited partnership
source_provision: s26A
definition:
“Lloyd’s Scottish limited partnership” means a limited partnership formed under the laws of the Scotland which is a member of Lloyd’s;


document_id: ita-1947
term: member of Lloyd’s
source_provision: s26A
definition:
“member of Lloyd’s” means a person admitted to membership of Lloyd’s as an underwriting member and includes, where the context so requires, any person who has ceased to be a member of Lloyd’s and any administrator, administrative receiver, committee, curator bonis, executor, liquidator, manager, personal representative, supervisor or trustee in bankruptcy, or any other person by law entitled or bound to administer the affairs of the member or former member concerned;


document_id: ita-1947
term: syndicate
source_provision: s26A
definition:
“syndicate” means a member of Lloyd’s or a group of members of Lloyd’s underwriting insurance business at Lloyd’s through the agency of a Lloyd’s underwriting agent to which member or group a particular syndicate number is assigned by or under the authority of the Council of Lloyd’s.


document_id: ita-1947
term: relative
source_provision: s31
definition:
“relative” means any person who is a wife, grandchild, child, brother, sister, uncle, aunt, nephew, niece or cousin of the settlor;


document_id: ita-1947
term: settlement
source_provision: s31
definition:
“settlement” includes any disposition, trust, covenant, agreement, whether reciprocal or collateral, arrangement or transfer of assets or income, but does not include — ( a )


document_id: ita-1947
term: settlor
source_provision: s31
definition:
“settlor” , in relation to a settlement, includes any person by whom the settlement was made or entered into, directly or indirectly, and any person who has provided or undertaken to provide funds or credit, directly or indirectly, for the purpose of the settlement, or has made with any other person a reciprocal arrangement for that other person to make or enter into the settlement.


document_id: ita-1947
term: arrangement
source_provision: s33
definition:
“arrangement” means any scheme, trust, grant, covenant, agreement, disposition and transaction and includes all steps by which it is carried into effect;


document_id: ita-1947
term: claimant company
source_provision: s37B
definition:
“claimant company” or “transferor company” means a Singapore company that claims or transfers, respectively, any qualifying deduction under subsection (1) but does not include a company approved as — ( a )


document_id: ita-1947
term: contractual interest rate
source_provision: s34AA
definition:
“contractual interest rate” , in relation to any financial instrument, means the applicable interest rate specified in the financial instrument;


document_id: ita-1947
term: SFRS for Small Entities
source_provision: s34A
definition:
“SFRS for Small Entities” means the financial reporting standard known as Singapore Financial Reporting Standard for Small Entities made by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007, as amended from time to time. [45/2018] [Act 36 of 2022 wef 01/04/2023]


document_id: ita-1947
term: SFRS(I) 9
source_provision: s34AA
definition:
“SFRS(I) 9” means the financial reporting standard known as Singapore Financial Reporting Standard (International) 9 (Financial Instruments) that is made, and amended from time to time, under Part 3 of the Accounting Standards Act 2007. [39/2017; 45/2018]


document_id: ita-1947
term: credit-impaired financial asset
source_provision: s34AAA
definition:
“credit-impaired financial asset” has the meaning given by FRS 109 or SFRS(I) 9, as the case may be;


document_id: ita-1947
term: Insurance Act regulations
source_provision: s34AAA
definition:
“Insurance Act regulations” means regulations made for the purposes of section 16(5) of the Insurance Act 1966;


document_id: ita-1947
term: MAS return
source_provision: s34AAA
definition:
“MAS return” , in relation to an insurer, means the statements of account and other statements relating to the insurer’s business prepared and lodged with the Monetary Authority of Singapore under section 94(3) of the Insurance Act 1966;


document_id: ita-1947
term: effective return
source_provision: s34B
definition:
“effective return” , in relation to a prescribed Islamic financing arrangement, means the prescribed return in lieu of interest that has or is accrued, derived, received or incurred under the arrangement;


document_id: ita-1947
term: first 2 years of assessment
source_provision: s34C
definition:
“first 2 years of assessment” , in relation to an amalgamating company, means the year of assessment relating to the basis period during which the company is incorporated and the year of assessment immediately following that year of assessment;


document_id: ita-1947
term: transferred business
source_provision: s34CA
definition:
“transferred business” means the insurance business or any of the non‑insurance businesses, as the case may be.


document_id: ita-1947
term: registration date
source_provision: s34H
definition:
“registration date” , in relation to an approved redomiciled company, means the date of its registration specified in the notice of transfer of registration issued to it under section 359(3) of the Companies Act 1967. [39/2017]


document_id: ita-1947
term: approved redomiciled company
source_provision: s34H
definition:
“approved redomiciled company” means a redomiciled company within the meaning of section 34G(1) that is approved by the Minister for the purposes of this section;


document_id: ita-1947
term: place of incorporation
source_provision: s34H
definition:
“place of incorporation” , in relation to an approved redomiciled company, means the jurisdiction where the company was domiciled at the time it applied for registration under Part 10A of the Companies Act 1967;


document_id: ita-1947
term: FRS 115
source_provision: s34I
definition:
“FRS 115” means the financial reporting standard known as Financial Reporting Standard 115 (Revenue from Contracts with Customers) issued by the Accounting Standards Committee under the Accounting Standards Act 2007; [Act 36 of 2022 wef 01/04/2023]


document_id: ita-1947
term: SFRS(I) 15
source_provision: s34I
definition:
“SFRS(I) 15” means the financial reporting standard known as Singapore Financial Reporting Standards (International) 15 (Revenue from Contracts with Customers), issued by the Accounting Standards Committee under the Accounting Standards Act 2007. [39/2017; 45/2018] [Act 36 of 2022 wef 01/04/2023]


document_id: ita-1947
term: approved container investment enterprise
source_provision: s34J
definition:
“approved container investment enterprise” means an approved container investment enterprise mentioned in section 43P;


document_id: ita-1947
term: approved shipping investment enterprise
source_provision: s34K
definition:
“approved shipping investment enterprise” means a shipping investment enterprise as defined in section 13P and approved under that section;


document_id: ita-1947
term: FRS 116
source_provision: s34J
definition:
“FRS 116” means the financial reporting standard issued by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007 and known as Financial Reporting Standard 116 (Leases); [Act 36 of 2022 wef 01/04/2023]


document_id: ita-1947
term: intermodal equipment
source_provision: s43P
definition:
“intermodal equipment” means any trailer, flatcar, car rack or other equipment, which facilitates the transportation of containers from one mode of transport to another;


document_id: ita-1947
term: last year of assessment
source_provision: s34J
definition:
“last year of assessment” means the year of assessment for the basis period in which the electing recipient ceases to be an MSI recipient;


document_id: ita-1947
term: Maritime Sector Incentive recipient
source_provision: s34J
definition:
“Maritime Sector Incentive recipient” or “MSI recipient” means a shipping enterprise, an approved international shipping enterprise, an approved shipping investment enterprise, or an approved container investment enterprise;


document_id: ita-1947
term: SFRS(I) 16
source_provision: s34J
definition:
“SFRS(I) 16” means the financial reporting standard issued by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007 and known as Singapore Financial Reporting Standard (International) 16 (Leases); [Act 36 of 2022 wef 01/04/2023]


document_id: ita-1947
term: net tonnage
source_provision: s34K
definition:
“net tonnage” , in relation to a qualifying ship, means the measure of the useful capacity of the ship stated in a valid certificate of registry, Singapore Tonnage Certificate or International Tonnage Certificate (1969);


document_id: ita-1947
term: exchange traded fund interest scheme
source_provision: s35
definition:
“exchange traded fund interest scheme” means any scheme or arrangement which is made for the purpose, or having the effect, of providing facilities for the participation by persons as beneficiaries under a trust, in profits or income arising from the acquisition, holding, management or disposal of a portfolio of predetermined proportions, which constituent assets comprise securities listed for quotation on any stock exchange;


document_id: ita-1947
term: former designated unit trust
source_provision: s35
definition:
“former designated unit trust” means a unit trust that, immediately before 21 February 2014, was a designated unit trust under this section in force immediately before that date;


document_id: ita-1947
term: activities of the limited liability partnership
source_provision: s36A
definition:
“activities of the limited liability partnership” means anything done by the limited liability partnership, whether or not in the course of carrying on a trade, business, profession or vocation;


document_id: ita-1947
term: carry‑back deductions
source_provision: s36A
definition:
“carry‑back deductions” , in relation to a partner of a limited liability partnership in any year of assessment, means — ( a )


document_id: ita-1947
term: contributed capital
source_provision: s36A
definition:
“contributed capital” , in relation to a partner of a limited liability partnership for any year of assessment, means the aggregate of — ( a )


document_id: ita-1947
term: past relevant deductions
source_provision: s36A
definition:
“past relevant deductions” , in relation to a partner of a limited liability partnership in any year of assessment, means the aggregate of any relevant deductions allowed to the partner less any amount deemed under subsection (5) to be income chargeable with tax in any year of assessment before that year of assessment;


document_id: ita-1947
term: transferred deduction
source_provision: s36C
definition:
“transferred deduction” , in relation to a limited partner of a limited partnership, means any allowance arising from any trade, business or profession, or any loss incurred in any trade, business, profession or vocation carried on by the limited partner in the limited partnership that is transferred by the limited partner to a claimant company under section 37B or to a spouse under section 37C. [39/2017; 41/2020]


document_id: ita-1947
term: governing instrument
source_provision: s37
definition:
“governing instrument” , in relation to a recipient under subsection (3)( b )(i) or (ii), ( c ), ( d ), ( e ) or ( f ), includes the memorandum and articles of association, constitution, trust instrument or any rules or regulations governing the objects and administration of the recipient;


document_id: ita-1947
term: adjustment factor
source_provision: s37D
definition:
“adjustment factor” , in relation to a concessionary rate of tax, means the factor ascertained in accordance with the formula


document_id: ita-1947
term: allowances
source_provision: s37A
definition:
“allowances” means allowances under section 16, 17, 18B, 18C, 19, 19A, 19B, 19C, 19D, 20, 21, 22 or 23, including unabsorbed allowances that arose in any year of assessment before the year of assessment 1994;


document_id: ita-1947
term: donations
source_provision: s37A
definition:
“donations” means donations that are deductible including any unabsorbed donations allowable under section 37, 37AA or 37AB; [Act 35 of 2024 wef 27/11/2024]


document_id: ita-1947
term: losses
source_provision: s37A
definition:
“losses” means losses that are deductible under section 37 including unabsorbed losses incurred in respect of any year of assessment before the year of assessment 1994;


document_id: ita-1947
term: UALD
source_provision: s37A
definition:
“UALD” or “unabsorbed allowances, losses or donations”, in relation to the income of a company or body of persons that is subject to tax at a particular rate of tax, means the balance of such allowances, losses or donations after deducting the expenses, donations, allowances or losses allowable under this Act against that income. [37B [41/2020; 27/2021] [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: designated charity
source_provision: s37AB
definition:
“designated charity” means a charity (as defined by section 2(1) of the Charities Act 1994) which has been designated by the Minister or an authorised body for the purpose of this section;


document_id: ita-1947
term: assessable income
source_provision: s37B
definition:
“assessable income” , in relation to a claimant company or transferor company, means assessable income of the company as determined under section 37 after deducting any deduction allowed under section 37F and investment allowance under Part 8 of the Economic Expansion Incentives (Relief from Income Tax) Act 1967; [Act 39 of 2023 wef 29/12/2023]


document_id: ita-1947
term: commercial loan
source_provision: s37B
definition:
“commercial loan” means any borrowing which entitles the creditor to any return which is of only — ( a )


document_id: ita-1947
term: equity holder
source_provision: s37B
definition:
“equity holder” , in relation to a Singapore company, means any holder of ordinary shares in the company or any creditor of the company in respect of any non‑commercial loan;


document_id: ita-1947
term: ordinary share
source_provision: s37B
definition:
“ordinary share” means any share other than a treasury share or a share which carries only a right to any dividend which is of — ( a )


document_id: ita-1947
term: residual assets
source_provision: s37B
definition:
“residual assets” , in relation to a Singapore company, means net assets of the company after distribution made to — ( a )


document_id: ita-1947
term: residual profits
source_provision: s37B
definition:
“residual profits” , in relation to a Singapore company, means profits of the company after deducting any dividend which is of — ( a )


document_id: ita-1947
term: base qualifying research and development expenditure
source_provision: s37F
definition:
“base qualifying research and development expenditure” means the amount of qualifying research and development expenditure incurred in the base year;


document_id: ita-1947
term: incremental qualifying research and development expenditure
source_provision: s37F
definition:
“incremental qualifying research and development expenditure” , in relation to the basis period for any year of assessment, means the excess of qualifying research and development expenditure incurred during the basis period relating to the year of assessment over the base qualifying research and development expenditure;


document_id: ita-1947
term: qualifying research and development expenditure
source_provision: s37F
definition:
“qualifying research and development expenditure” means any research and development expenditure which –– ( a )


document_id: ita-1947
term: cash price
source_provision: s37R
definition:
“cash price” , in relation to any intellectual property rights that are the subject of an IPR instalment agreement, means the price at which those rights might have been purchased for cash at the time of the signing of the agreement;


document_id: ita-1947
term: IPR instalment agreement
source_provision: s37G
definition:
“IPR instalment agreement” means an agreement for the purchase of intellectual property rights the payment for which is to be made by instalments;


document_id: ita-1947
term: local person
source_provision: s37G
definition:
“local person” , in relation to a qualifying person who elects for a cash payout under subsection (1) or (4A), means any citizen or permanent resident of Singapore, but excludes — ( a )


document_id: ita-1947
term: PIC provision
source_provision: s37H
definition:
“PIC provision” means any of the provisions of this Act in the second column of the table in the definition of “PIC expenditure”;


document_id: ita-1947
term: Productivity and Innovation Credit Scheme expenditure
source_provision: s37H
definition:
“Productivity and Innovation Credit Scheme expenditure” or “PIC expenditure”, in relation to an eligible person who incurs the expenditure, means any of the expenditure in the first column of the following table for which a deduction or an allowance may be allowed or made to the eligible person under the provision of this Act that corresponds to it in the second column of the table:


document_id: ita-1947
term: PIC enhanced deduction
source_provision: s37K
definition:
“PIC enhanced deduction” means a deduction or an allowance under section 14A(1B) or (1BA), 14D(2), 14O(2) or (2A), 14P(2) or (2AA), 14Q(2) or (2A), 14T(1) or (4), 19A(2B) or (2BAA), 19B(1B) or (1BAA), or 37J. [37ID [37/2014]


document_id: ita-1947
term: PIC arrangements
source_provision: s37L
definition:
“PIC arrangements” , “PIC cash payout”, “PIC bonus” and “PIC enhanced deduction” have the meanings given by section 37K;


document_id: ita-1947
term: relevant purpose
source_provision: s37L
definition:
“relevant purpose” means the purpose of obtaining a PIC cash payout, PIC bonus or PIC enhanced deduction, or a higher amount of PIC cash payout, PIC bonus or PIC enhanced deduction. [37IE [37/2014]


document_id: ita-1947
term: date of first investment
source_provision: s37N
definition:
“date of first investment” , in relation to a qualifying investment by a qualifying person in a qualifying start‑up company, means — ( a )


document_id: ita-1947
term: qualifying start‑up company
source_provision: s37N
definition:
“qualifying start‑up company” means a company which is not one limited by guarantee and which — ( a )


document_id: ita-1947
term: relevant date
source_provision: s37N
definition:
“relevant date” , in relation to a qualifying person making a qualifying investment in a qualifying start‑up company, means — ( a )


document_id: ita-1947
term: relevant holding period
source_provision: s37N
definition:
“relevant holding period” , in relation to a qualifying person making a qualifying investment in a qualifying start‑up company, means the period commencing from the date of first investment in the qualifying start‑up company to the end of the 2‑year period from the relevant date;


document_id: ita-1947
term: specified income
source_provision: s37N
definition:
“specified income” means any income of the qualifying person not resident in Singapore which is subject to tax at the rate specified in section 43(3), (3A) or (4)( a ). [37/2014; 41/2020]


document_id: ita-1947
term: contingent consideration
source_provision: s37O
definition:
“contingent consideration” , in relation to an acquisition of ordinary shares in a target company, means such part of the total consideration for the acquisition that would be incurred only upon the satisfaction of such conditions in respect of the target company as may be specified in the agreement for the acquisition entered into by the acquiring company or the acquiring subsidiary, as the case may be;


document_id: ita-1947
term: transaction costs
source_provision: s37O
definition:
“transaction costs” means professional fees that are necessarily incurred for the qualifying acquisition of ordinary shares in the target company — ( a )


document_id: ita-1947
term: full-time local employee
source_provision: s37R
definition:
“full-time local employee” means any Singapore citizen or Singapore permanent resident who is required to work under his or her contract of service with an employer for at least 35 hours a week, but excludes — ( a )


document_id: ita-1947
term: basic healthcare sum
source_provision: s39
definition:
“basic healthcare sum” , in relation to an individual, means the maximum amount directed by the Minister under section 13(6) of the Central Provident Fund Act 1953;


document_id: ita-1947
term: NS key command and staff appointment holder
source_provision: s39
definition:
“NS key command and staff appointment holder” means a person appointed as such by the proper authority;


document_id: ita-1947
term: operationally ready national serviceman
source_provision: s39
definition:
“operationally ready national serviceman” means any person who has completed national service under the Enlistment Act 1970 or been deemed to have completed such service by the proper authority;


document_id: ita-1947
term: relevant period
source_provision: s39
definition:
“relevant period” , in relation to any year of assessment, means the period beginning from 1 April of the year immediately preceding the year of assessment and ending on 31 March of the subsequent year;


document_id: ita-1947
term: public entertainer
source_provision: s40A
definition:
“public entertainer” means a stage, radio or television artiste, a musician, an athlete or an individual exercising any profession, vocation or employment of a similar nature;


document_id: ita-1947
term: statutory income attributable to such activity as a public entertainer
source_provision: s40A
definition:
“statutory income attributable to such activity as a public entertainer” means the statutory income derived from such source ascertained in accordance with section 35(1);


document_id: ita-1947
term: total assessable income
source_provision: s40A
definition:
“total assessable income” means the remainder of the statutory income of any person after the deduction allowed under section 37(3)( a ) has been made.


document_id: ita-1947
term: non‑resident employee
source_provision: s40B
definition:
“non‑resident employee” means an individual who has exercised an employment in Singapore for such period of time as not to qualify for the status of a resident and includes an individual who is in receipt of leave pay attributable to a period of employment in Singapore but excludes a director of a company;


document_id: ita-1947
term: statutory income attributable to such activity as a non‑resident employee
source_provision: s40B
definition:
“statutory income attributable to such activity as a non‑resident employee” means the statutory income derived from such source ascertained in accordance with section 35(1);


document_id: ita-1947
term: statutory income attributable to the withdrawals from the person’s SRS account
source_provision: s40C
definition:
“statutory income attributable to the withdrawals from the person’s SRS account” means the statutory income of a person derived from such source as ascertained under section 35(1);


document_id: ita-1947
term: withdrawals from the person’s SRS account
source_provision: s40C
definition:
“withdrawals from the person’s SRS account” means all withdrawals from the SRS account of a person which are deemed to be income subject to tax under section 10G.


document_id: ita-1947
term: sibling
source_provision: s42A
definition:
“sibling” means a brother or sister and includes a stepbrother, a stepsister and a brother or sister adopted under any written law relating to the adoption of children.


document_id: ita-1947
term: arbitrator
source_provision: s43
definition:
“arbitrator” means an individual appointed for any arbitration which is governed by the Arbitration Act 2001 or the International Arbitration Act 1994, or would have been governed by either of those Acts had the place of arbitration been Singapore; [Act 33 of 2022 wef 04/11/2022]


document_id: ita-1947
term: captive insurer
source_provision: s63
definition:
“captive insurer” and “marine mutual insurer” have the meanings given by section 2 of the Insurance Act 1966;


document_id: ita-1947
term: co-location income
source_provision: s43
definition:
“co-location income” means any income that is derived from the undertaking of both of the following: ( a )


document_id: ita-1947
term: co-working space income
source_provision: s43
definition:
“co-working space income” means any income that is derived from the undertaking of both of the following: ( a )


document_id: ita-1947
term: first 3 years of assessment
source_provision: s43
definition:
“first 3 years of assessment” , in relation to a qualifying company, means the year of assessment relating to the basis period during which the company is incorporated in Singapore and the 2 consecutive years of assessment immediately following that year of assessment;


document_id: ita-1947
term: foreign firm
source_provision: s43
definition:
“foreign firm” means an unincorporated body of 2 or more persons who have entered into partnership with one another with a view to carrying on business for profit and whose principal place of business is situated outside Singapore;


document_id: ita-1947
term: gross amount
source_provision: s43
definition:
“gross amount” , in relation to any income referred to in subsections (3), (3A), (3B) and (4), means the full amount of the income without any deduction and relief being allowed against the income under the provisions of this Act;


document_id: ita-1947
term: REIT exchange‑traded fund
source_provision: s43
definition:
“REIT exchange‑traded fund” means a collective investment scheme authorised under section 286 of the Securities and Futures Act 2001 and listed on the Singapore Exchange, and that invests or proposes to invest only in — ( a )


document_id: ita-1947
term: develop
source_provision: s43
definition:
“develop” means to construct or cause to construct a building, including any building operations in, on, over or under the land for the purpose of erecting the building; and “development” is to be construed accordingly.


document_id: ita-1947
term: marine hull and liability insurance and reinsurance business
source_provision: s43C
definition:
“marine hull and liability insurance and reinsurance business” means the business of insuring and reinsuring risks involving marine hull and liability but excludes cargo, energy and aviation risks;


document_id: ita-1947
term: specialised insurer
source_provision: s43C
definition:
“specialised insurer” means an insurer underwriting any of the following insurance risks (whether or not it also underwrites any other type of risk): ( a )


document_id: ita-1947
term: associated company
source_provision: s43E
definition:
“associated company” , in relation to a company with an approved Finance and Treasury Centre, means a company — ( a )


document_id: ita-1947
term: headquarters company
source_provision: s43D
definition:
“headquarters company” means a company carrying on the business in Singapore of providing management, technical or other supporting services to its offices outside Singapore or to its associated companies outside Singapore. [34/2016]


document_id: ita-1947
term: Finance and Treasury Centre
source_provision: s43E
definition:
“Finance and Treasury Centre” means a division or department of a company which provides treasury, investment or financial services in Singapore for its offices or its associated companies. [34/2016]


document_id: ita-1947
term: offshore finance leasing
source_provision: s43F
definition:
“offshore finance leasing” means the offshore leasing of any machinery or plant under any finance lease;


document_id: ita-1947
term: offshore leasing
source_provision: s43F
definition:
“offshore leasing” means the leasing of any machinery or plant, other than those which have been treated as though they had been sold pursuant to regulations made under section 10C(1), where such machinery or plant is used outside Singapore, and the payments under the lease — ( a )


document_id: ita-1947
term: offshore operating leasing
source_provision: s43F
definition:
“offshore operating leasing” means the offshore leasing of any machinery or plant, other than offshore finance leasing. [43I


document_id: ita-1947
term: primary dealer
source_provision: s43H
definition:
“primary dealer” means any financial institution appointed by the Monetary Authority of Singapore as a primary dealer under section 29A of the Government Securities Act 1992;


document_id: ita-1947
term: trust certificates
source_provision: s43H
definition:
“trust certificates” means certificates evidencing beneficial ownership in underlying assets. [37/2014; 45/2018; 32/2019; 15/2021]


document_id: ita-1947
term: global trading company
source_provision: s43I
definition:
“global trading company” means a company that carries on the business of international trading of commodities or commodities derivatives, or of brokering international trades in commodities, or both;


document_id: ita-1947
term: aircraft leasing company
source_provision: s43N
definition:
“aircraft leasing company” means a company incorporated and resident in Singapore or a registered business trust, carrying on a business of leasing aircraft or aircraft engines;


document_id: ita-1947
term: leasing of any aircraft or aircraft engine
source_provision: s43N
definition:
“leasing of any aircraft or aircraft engine” means the leasing of any aircraft or aircraft engine, other than one which has been treated as though it had been sold pursuant to regulations made under section 10C(1);


document_id: ita-1947
term: fund management company
source_provision: s43V
definition:
“fund management company” means a company incorporated in Singapore that is a fund manager. [43ZG [2/2016; 34/2016; 41/2020]


document_id: ita-1947
term: qualifying registered business trust
source_provision: s43S
definition:
“qualifying registered business trust” , in relation to an approved trustee‑manager, means any registered business trust which — ( a )


document_id: ita-1947
term: forward freight agreement trading
source_provision: s43T
definition:
“forward freight agreement trading” means the undertaking of a position under a forward freight agreement trade where such trade is in connection with shipping freight rates;


document_id: ita-1947
term: approved related company
source_provision: s43U
definition:
“approved related company” , in relation to an approved company, means a related company approved at any time for the approved company for the purpose of the definition of “corporate service”;


document_id: ita-1947
term: corporate service
source_provision: s43U
definition:
“corporate service” means any of the following services provided by an approved company or its approved SPV to an approved related company: ( a )


document_id: ita-1947
term: freight forwarding and logistics service
source_provision: s43U
definition:
“freight forwarding and logistics service” means managing a customer’s freight, supply chain or logistics process flow;


document_id: ita-1947
term: related company
source_provision: s43U
definition:
“related company” , in relation to an approved company, means a company that is carrying on a shipping‑related business and — ( a )


document_id: ita-1947
term: service approval date
source_provision: s43U
definition:
“service approval date” , in relation to any shipping‑related support service approved for an approved company under subsection (2A) or (5B) or an approved SPV under subsection (5L) or (5Q), means the date the service is approved for that company or SPV under that subsection or, in the case of corporate service to be provided by the company or SPV to the company’s approved related company, the date the related company is approved as such; [Act 25 of 2025 wef 19/02/2025]


document_id: ita-1947
term: ship agency
source_provision: s43U
definition:
“ship agency” means the activities performed on behalf of a shipping enterprise in relation to their vessels, masters and crews, cargoes and customers;


document_id: ita-1947
term: approval period
source_provision: s43W
definition:
“approval period” , in relation to an approved international growth company, means the period of its approval as such a company under subsection (3);


document_id: ita-1947
term: concessionary period
source_provision: s43W
definition:
“concessionary period” , in relation to a qualifying activity of an approved international growth company, means the concessionary period specified for that activity under subsection (4) or (5);


document_id: ita-1947
term: international growth company
source_provision: s43W
definition:
“international growth company” means a company incorporated and resident in Singapore which carries on, or which intends to carry on, a trade or business which involves — ( a )


document_id: ita-1947
term: qualifying intellectual property income
source_provision: s43X
definition:
“qualifying intellectual property income” means any intellectual property income prescribed by the Minister in regulations made under this section;


document_id: ita-1947
term: land
source_provision: s45D
definition:
“land” includes land of any tenure wherever situated in Singapore, whether or not held apart from the surface, and buildings or parts thereof (whether completed or otherwise and whether divided horizontally, vertically or in any other manner) and tenements and hereditaments, corporeal and incorporeal, and any estate or interest therein;


document_id: ita-1947
term: non‑resident person
source_provision: s45D
definition:
“non‑resident person” means a person who is not known to be resident in Singapore to the designated person;


document_id: ita-1947
term: real property
source_provision: s45D
definition:
“real property” , in relation to a disposal of which the income is chargeable to tax under section 10(1)( a ), means any land and any interest, option or other right in or over any land.


document_id: ita-1947
term: foreign tax
source_provision: s50
definition:
“foreign tax” means any tax payable in that territory which under the arrangements is to be so allowed;


document_id: ita-1947
term: joint account
source_provision: s57
definition:
“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;


document_id: ita-1947
term: writing
source_provision: s65B
definition:
“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form. [34/2016]


document_id: ita-1947
term: CPF contribution
source_provision: s92J
definition:
“CPF contribution” means a contribution to the Central Provident Fund that is obligatory under section 7(1) of the Central Provident Fund Act 1953;


document_id: ita-1947
term: claim period
source_provision: s93B
definition:
“claim period” , in relation to a company given a letter of award, means the period mentioned in subsection (5)( h ) that is specified in the letter of award;


document_id: ita-1947
term: date of amalgamation
source_provision: s93B
definition:
“date of amalgamation” means the date shown on the notice of amalgamation under section 215F of the Companies Act 1967;


document_id: ita-1947
term: payout date
source_provision: s93B
definition:
“payout date” , in relation to a company given a letter of confirmation, means the date mentioned in subsection (20) that is specified in the letter;


document_id: ita-1947
term: qualifying period
source_provision: s93B
definition:
“qualifying period” , in relation to a company given a letter of award, means the period mentioned in subsection (5)( c ) that is specified in the letter;


document_id: ita-1947
term: RIC
source_provision: s93B
definition:
“RIC” or “refundable investment credit” means a tax credit given to an awardee company under this section for qualifying expenditure incurred in carrying out a qualifying activity;


document_id: ita-1947
term: competent authority
source_provision: s105A
definition:
“competent authority” , in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information — ( a )


document_id: ita-1947
term: exchange of information arrangement
source_provision: s105A
definition:
“exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA;


document_id: ita-1947
term: exchange of information provision
source_provision: s105A
definition:
“exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons;


document_id: ita-1947
term: prescribed arrangement
source_provision: s105A
definition:
“prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement;


document_id: ita-1947
term: Action 13 Report
source_provision: s105I
definition:
“Action 13 Report” means the Transfer Pricing Documentation and Country‑by‑Country Reporting, Action 13 — 2015 Final Report published by the Organisation for Economic Co‑operation and Development on 5 October 2015;


document_id: ita-1947
term: CbCR exchange agreement
source_provision: s105I
definition:
“CbCR exchange agreement” means a bilateral or multilateral agreement that is based on a model agreement in the Action 13 Report, and that requires the exchange of country‑by‑country reports;


document_id: ita-1947
term: competent authority agreement
source_provision: s105I
definition:
“competent authority agreement” means a bilateral or multilateral agreement to improve international tax compliance based on the standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Co‑operation and Development;


document_id: ita-1947
term: country‑by‑country report
source_provision: s105I
definition:
“country‑by‑country report” means a report by that name mentioned in the Action 13 Report, to be made in the format set out in the Report;


document_id: ita-1947
term: crypto‑asset reporting framework agreement
source_provision: s105I
definition:
“crypto‑asset reporting framework agreement” or “CARF agreement” means a bilateral or multilateral agreement that is based on the International Standards for Automatic Exchange of Information in Tax Matters pursuant to the Crypto‑Asset Reporting Framework developed by the Organisation for Economic Co‑operation and Development; [Act 25 of 2025 wef 08/12/2025]


document_id: ita-1947
term: international tax compliance agreement
source_provision: s105I
definition:
“international tax compliance agreement” means an agreement or arrangement that is declared by the Minister, by an order under section 105K, as an international tax compliance agreement;


document_id: itea-1992
term: Chief Executive Officer
source_provision: s2
definition:
“Chief Executive Officer” means the Chief Executive Officer of the Institute, and includes any individual acting in that capacity;


document_id: itea-1992
term: commerce or industry
source_provision: s2
definition:
“commerce or industry” includes any trade, manufacturing or service industry, business or other related activity;


document_id: itea-1992
term: technical skills
source_provision: s2
definition:
“technical skills” means the skills acquired through technical education and training or other means for employment in commerce or industry;


document_id: itea-1992
term: Vocational and Industrial Training Board
source_provision: s2
definition:
“Vocational and Industrial Training Board” means the Vocational and Industrial Training Board established under the repealed Vocational and Industrial Training Board Act (Cap. 345, 1985 Revised Edition). [5/2018]


document_id: jra-1994
term: annual pensionable salary
source_provision: s1A
definition:
“annual pensionable salary” , in relation to a holder of any judicial office, means the emoluments of the holder, the whole or any part of which count — ( a )


document_id: jra-1994
term: judicial office
source_provision: s1A
definition:
“judicial office” means the office of the Chief Justice, a Justice of the Court of Appeal, a Judge of the Appellate Division or a Judge of the High Court. [38/2014; 39/2019]


document_id: jtca-1968
term: chief executive officer
source_provision: s2
definition:
“chief executive officer” means the chief executive of the Corporation, and includes any individual acting in that capacity;


document_id: jtca-1968
term: common property
source_provision: s2
definition:
“common property” means so much of the developed land and all parts of the building as are not comprised in the flats in a building;


document_id: jtca-1968
term: financial year
source_provision: s2
definition:
“financial year” means a period of 12 months beginning on 1 April in each year and ending on 31 March in the following year;


document_id: jtca-1968
term: flat
source_provision: s2
definition:
“flat” means a horizontal stratum of a building or part thereof, whether the stratum is on one or more levels or is partially or wholly below the surface of the ground, which is used or intended to be used as a complete and separate unit for the purpose of human habitation or business or for any other purpose;


document_id: jtca-1968
term: Inland Revenue Authority of Singapore
source_provision: s2
definition:
“Inland Revenue Authority of Singapore” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act 1992;


document_id: jtca-1968
term: owner
source_provision: s2
definition:
“owner” , in relation to immovable property, includes a person who has purchased a leasehold interest in any property sold by the Corporation and also includes a purchaser under an agreement for lease;


document_id: jtca-1968
term: Urban Redevelopment Authority
source_provision: s2
definition:
“Urban Redevelopment Authority” means the Urban Redevelopment Authority established under the Urban Redevelopment Authority Act 1989. [20/2013; 34/2017; 5/2018]


document_id: jtca-1968
term: asset
source_provision: s36
definition:
“asset” , in relation to the transferor, means property of any kind (whether tangible or intangible, whether arising from, accruing under, created or evidenced by or the subject of an instrument or otherwise, and whether present, future or contingent) of the transferor on the eve of the transfer date and includes, without limitation — ( a )


document_id: jtca-1968
term: excluded undertaking
source_provision: s36
definition:
“excluded undertaking” means the assets and liabilities of the transferor which are determined under section 41(1) as assets and liabilities that must not be transferred to the Corporation under this Part;


document_id: jtca-1968
term: Industrial Properties Group
source_provision: s36
definition:
“Industrial Properties Group” means the department of the transferor known as the Industrial Properties Group;


document_id: jtca-1968
term: liability
source_provision: s36
definition:
“liability” , in relation to the transferor, means any liability, duty or obligation (whether actual or contingent, liquidated or unliquidated, and whether owed alone or jointly or jointly and severally with any other person) of the transferor on the eve of the transfer date;


document_id: jtca-1968
term: records
source_provision: s36
definition:
“records” , in relation to the transferor, means registers, papers, documents, minutes, receipts, books of account and any other record, however compiled, recorded or stored, of the transferor existing on the eve of the transfer date;


document_id: jtca-1968
term: transferor
source_provision: s36
definition:
“transferor” means the Housing and Development Board constituted under the Housing and Development Act 1959;


document_id: jtca-1968
term: transferring employee
source_provision: s36
definition:
“transferring employee” means an employee of the transferor who, on the eve of the transfer date, is deployed in the Industrial Properties Group. [34/2017]


document_id: jtca-1968
term: Jurong Port
source_provision: s55
definition:
“Jurong Port” means any place in the district of Jurong in Singapore which is owned by the Corporation and where facilities are provided by the Corporation for ships to load or unload;


document_id: jtca-1968
term: transhipment goods
source_provision: s55
definition:
“transhipment goods” means goods landed from a vessel and placed in the custody of the Corporation for the purpose of shipment on another vessel on a through bill of lading dated at the port of loading of the goods and showing that the destination is via Singapore, with the ultimate port of destination marked on each package or unit containing the goods and declared on a transhipment manifest lodged with the Corporation prior to or at the time the goods are placed in its custody;


document_id: jtca-1968
term: vessel
source_provision: s55
definition:
“vessel” includes any ship or boat or air-cushioned vehicle or floating rig or platform used in any form of operations at sea or any other description of vessel.


document_id: ka-1961
term: bank
source_provision: s7
definition:
“bank” means any company carrying on the business of bankers in Singapore incorporated under any written law or licensed under the Banking Act 1970;


document_id: ka-1961
term: book
source_provision: s7
definition:
“book” includes ledgers, day books, cash books, account books and all other books and documents used in the ordinary course of the business of a bank or other person or body of persons, whether corporate or unincorporate.


document_id: la-1934
term: date of legitimation
source_provision: s2
definition:
“date of legitimation” means the date of the marriage leading to the legitimation, or, where the marriage occurred before 18 May 1934, that day;


document_id: la-1934
term: disposition
source_provision: s2
definition:
“disposition” means an assurance of any interest in property by any instrument whether inter vivos or by will;


document_id: la-1934
term: intestate
source_provision: s2
definition:
“intestate” includes a person who leaves a will but dies intestate as to some beneficial interest in his estate;


document_id: la-1959
term: land
source_provision: s2
definition:
“land” includes things attached to the earth or permanently fastened to anything attached to the earth, rentcharges and any legal or equitable estate or interest in land (including an interest in the proceeds of the sale of land held upon trust for sale) but does not include any right of way, easement, servitude, profit over or in respect of land, or right in the nature of an easement, servitude or profit over or in respect of land, or any other incorporeal hereditament;


document_id: la-1959
term: personal injuries
source_provision: s2
definition:
“personal injuries” includes any disease and any impairment of a person’s physical or mental condition;


document_id: la-1959
term: rentcharge
source_provision: s2
definition:
“rentcharge” means any annuity or periodical sum of money charged upon or payable out of land except a rent service or interest on a mortgage or charge on land or a rent payable in respect of a grant or lease of State land;


document_id: la-1959
term: starting date
source_provision: s24B
definition:
“starting date” means the date (or, if more than one, from the last of the dates) on which there occurred any act or omission — ( a )


document_id: laa-1966
term: Commissioner
source_provision: s2
definition:
“Commissioner” means a Commissioner of Appeals or a Deputy Commissioner of Appeals, appointed under section 19(2), and includes an acting Commissioner of Appeals or acting Deputy Commissioner of Appeals;


document_id: laa-1966
term: common property
source_provision: s2
definition:
“common property” and “lot” have the respective meanings given by the Land Titles (Strata) Act 1967;


document_id: laa-1966
term: land
source_provision: s2
definition:
“land” includes any airspace, subterranean space, foreshore, and benefits to arise out of land and things attached to the earth or permanently fastened to anything attached to the earth;


document_id: laa-1966
term: management corporation
source_provision: s2
definition:
“management corporation” , in relation to any land comprised in a strata title plan, means the management corporation constituted in respect of that strata title plan under the Land Titles (Strata) Act 1967;


document_id: laa-1966
term: non‑lot acquisition
source_provision: s2
definition:
“non‑lot acquisition” means an acquisition under this Act of any common property (and no other land) comprised in a strata title plan;


document_id: laa-1966
term: person interested
source_provision: s2
definition:
“person interested” includes every person claiming an interest in compensation to be made on account of the acquisition of land under this Act, but does not include a tenant by the month or at will;


document_id: laa-1966
term: remaining surface land
source_provision: s2
definition:
“remaining surface land” means any land (and airspace) above which only the airspace, or any land (and subsoil) below which only the subterranean space, is or has been acquired under this Act;


document_id: laa-1966
term: severed land
source_provision: s2
definition:
“severed land” , for an owner of land, means any land remaining after any other part of the owner’s land is severed because of an acquisition under this Act;


document_id: laa-1966
term: State title
source_provision: s2
definition:
“State title” means any grant, any grant in fee simple or estate in perpetuity, or any State lease (of whatever tenure) whenever issued or granted by or on behalf of the Crown, the State or the East India Company;


document_id: laa-1966
term: strata title plan
source_provision: s2
definition:
“strata title plan” and “subsidiary proprietor” have the respective meanings given by the Land Titles (Strata) Act 1967;


document_id: laa-1966
term: temporarily occupied land
source_provision: s2
definition:
“temporarily occupied land” means any land temporary possession of which is or has been taken in accordance with a direction under section 42. [17/2001; 19/2007; 26/2014; 12/2015]


document_id: laa-1966
term: date of acquisition
source_provision: s49A
definition:
“date of acquisition” , for any land, airspace or subterranean space acquired under this Act, means the date of the publication of the notification under section 5(1) declaring that the land, airspace or subterranean space is needed for the purpose specified in that declaration;


document_id: laa-1966
term: displace
source_provision: s49A
definition:
“displace” , in relation to a person in occupation of any land, means being compelled to relocate the person’s principal place of residence or business on that land as a result of — ( a )


document_id: laa-1966
term: temporary possession
source_provision: s49A
definition:
“temporary possession” , in relation to land, means temporary possession of the land taken in accordance with a direction under section 42. [12/2015]


document_id: laaa-1995
term: aided person
source_provision: s2
definition:
“aided person” means a person who is issued a Grant of Aid and, where such a person is a minor, includes the minor’s guardian;


document_id: laaa-1995
term: court
source_provision: s2
definition:
“court” means any court, tribunal or adjudicator before which or before whom any proceedings mentioned in section 5(1) or (2) are heard;


document_id: laaa-1995
term: Director
source_provision: s2
definition:
“Director” means the Director of Legal Aid appointed under section 3 and includes a Deputy Director and an Assistant Director of Legal Aid;


document_id: laaa-1995
term: goods and services tax
source_provision: s2
definition:
“goods and services tax” means the goods and services tax levied under the Goods and Services Tax Act 1993;


document_id: laaa-1995
term: Grant of Aid
source_provision: s2
definition:
“Grant of Aid” means a document issued under section 8 stating that legal aid is granted to a person (whether on a provisional basis or otherwise);


document_id: laaa-1995
term: guardian
source_provision: s2
definition:
“guardian” , in relation to a minor, includes any person whom the Director considers might properly be appointed to be the litigation representative of the minor;


document_id: laaa-1995
term: judge
source_provision: s2
definition:
“judge” , in relation to any proceedings, means the person (however described) who decided those proceedings;


document_id: laaa-1995
term: appointed solicitor
source_provision: s4A
definition:
“appointed solicitor” means a solicitor appointed to the panel of solicitors mentioned in section 4(1);


document_id: larpa-2023
term: applicant
source_provision: s2
definition:
“applicant” , in relation to a complaint of non‑compliance, means the party that files the complaint with an authorised dispute resolution body;


document_id: larpa-2023
term: authorised dispute resolution body
source_provision: s2
definition:
“authorised dispute resolution body” means an authorised dispute resolution body authorised by the Minister under section 10(1);


document_id: larpa-2023
term: Code of Conduct
source_provision: s2
definition:
“Code of Conduct” means the Code of Conduct for Leasing of Retail Premises in Singapore described in section 5(1);


document_id: larpa-2023
term: complaint of non-compliance
source_provision: s2
definition:
“complaint of non-compliance” means a complaint of non‑compliance with a leasing principle described in section 9(1);


document_id: larpa-2023
term: declaration of permitted deviation
source_provision: s2
definition:
“declaration of permitted deviation” , in relation to a lease agreement, means a joint declaration by the landlord and tenant of the qualifying lease to which the lease agreement relates, that the landlord and tenant have agreed on a permitted deviation in relation to that lease agreement;


document_id: larpa-2023
term: disclosure
source_provision: s2
definition:
“disclosure” , in relation to any document or information, includes permitting access to the document or information;


document_id: larpa-2023
term: landlord
source_provision: s2
definition:
“landlord” means the person who grants or proposes to grant the right to occupy any retail premises under a lease;


document_id: larpa-2023
term: leasing principles
source_provision: s2
definition:
“leasing principles” means the leasing principles referred to as such in the Code of Conduct, providing for requirements and best practices for landlords and tenants in relation to qualifying leases;


document_id: larpa-2023
term: panel of adjudicators
source_provision: s2
definition:
“panel of adjudicators” means the panel of adjudicators maintained by an authorised dispute resolution body under section 10(2)( b );


document_id: larpa-2023
term: panel of mediators
source_provision: s2
definition:
“panel of mediators” means the panel of mediators maintained by an authorised dispute resolution body under section 10(2)( a );


document_id: larpa-2023
term: parties
source_provision: s2
definition:
“parties” , in relation to a complaint of non‑compliance, means the applicant and the respondent, and “party” means any one of those persons;


document_id: larpa-2023
term: qualifying lease
source_provision: s2
definition:
“qualifying lease” means a lease for retail premises, or an extension or a renewal of such lease, where — ( a )


document_id: larpa-2023
term: respondent
source_provision: s2
definition:
“respondent” , in relation to a complaint of non‑compliance, means the party against whom the complaint is filed with an authorised dispute resolution body;


document_id: lbca-2021
term: authorised officer
source_provision: s2
definition:
“authorised officer” , in relation to any provision of this Act or its subsidiary legislation, means an individual who is appointed as an authorised officer under section 50(1) for the purposes of that provision;


document_id: lbca-2021
term: Authority
source_provision: s2
definition:
“Authority” means the public authority called the Singapore Land Authority established by the Singapore Land Authority Act 2001;


document_id: lbca-2021
term: charitable purposes
source_provision: s2
definition:
“charitable purposes” and “charity” have the meanings given by section 2(1) of the Charities Act 1994;


document_id: lbca-2021
term: Chief Valuer
source_provision: s2
definition:
“Chief Valuer” means the Chief Valuer appointed under section 2A of the State Lands Act 1920, and includes any individual authorised by the Chief Valuer to perform the functions, or otherwise act on behalf, of the Chief Valuer under this Act;


document_id: lbca-2021
term: competent authority
source_provision: s2
definition:
“competent authority” means any competent authority appointed under section 5 of the Planning Act 1998 to be responsible for the operation of Part 3 of that Act, and includes any individual authorised under section 5(2) of that Act to perform any of those functions conferred on the competent authority;


document_id: lbca-2021
term: conservation permission
source_provision: s2
definition:
“conservation permission” means permission required by section 12(2) of the Planning Act 1998 to carry out or permit the carrying out of any works within a conservation area;


document_id: lbca-2021
term: controlled activity
source_provision: s2
definition:
“controlled activity” , for any land that is the subject of a State title, means any of the following conduct: ( a )


document_id: lbca-2021
term: controlled activity restrictive covenant
source_provision: s2
definition:
“controlled activity restrictive covenant” , for any land, means a restrictive covenant expressed in a State title for the land, binding the owner of the land under the State title to carry on or not to carry on any controlled activity described in the State title;


document_id: lbca-2021
term: deemed authorised without express written permission
source_provision: s2
definition:
“deemed authorised without express written permission” means a development authorised by notification in the Gazette made under section 21(6) of the Planning Act 1998;


document_id: lbca-2021
term: deferment determination
source_provision: s2
definition:
“deferment determination” means a determination made under section 20 and that is in force, and includes so much of a deferment determination that is in force after it is cancelled in part;


document_id: lbca-2021
term: development control restrictive covenant
source_provision: s2
definition:
“development control restrictive covenant” , for any land, means a restrictive covenant expressed in a State title for the land, binding the owner of the land under the State title to not carry out any development of the land described in the State title, being a development which does not involve any subdivision of the land;


document_id: lbca-2021
term: directly allotted State title
source_provision: s2
definition:
“directly allotted State title” means a State title granted for consideration without a tender or an auction;


document_id: lbca-2021
term: its subsidiary legislation
source_provision: s2
definition:
“its subsidiary legislation” means any Regulations, order or other subsidiary legislation made under this Act;


document_id: lbca-2021
term: land betterment charge
source_provision: s2
definition:
“land betterment charge” means the tax imposed under section 6 and calculated in the manner fixed by or under this Act;


document_id: lbca-2021
term: Land Planning Minister
source_provision: s2
definition:
“Land Planning Minister” means the Minister charged with the responsibility for land and urban development;


document_id: lbca-2021
term: Master Plan
source_provision: s2
definition:
“Master Plan” has the meaning given by the Planning Act 1998 and includes any Certified Interpretation Plan prepared and certified by the competent authority under section 7 of that Act;


document_id: lbca-2021
term: occupier
source_provision: s2
definition:
“occupier” , for any land, includes any person in actual occupation of the land or any person having the charge, management or control of the land either on the person’s own account or as an agent of another person, but does not include a lodger;


document_id: lbca-2021
term: planning permission
source_provision: s2
definition:
“planning permission” means permission required by section 12(1) of the Planning Act 1998 to carry out or permit the carrying out of any development of any land outside a conservation area;


document_id: lbca-2021
term: predecessor Act
source_provision: s2
definition:
“predecessor Act” , in relation to the Planning Act 1998, means the Planning Act (Cap. 232, 1990 Ed.) repealed by the Planning Act 1998;


document_id: lbca-2021
term: provisional permission
source_provision: s2
definition:
“provisional permission” means provisional permission granted under section 17(1) or 17A(2) of the Planning Act 1998; [Act 23 of 2023 wef 18/12/2023]


document_id: lbca-2021
term: public authority
source_provision: s2
definition:
“public authority” means a body established by or under any public Act to perform a public function;


document_id: lbca-2021
term: Regulations
source_provision: s2
definition:
“Regulations” means any regulations made by the Authority under section 64, or by the Minister under section 65;


document_id: lbca-2021
term: restrictive covenant
source_provision: s2
definition:
“restrictive covenant” means a reservation, restriction, covenant, an easement or a right in the nature of an easement, that is expressed in a State title for any land, and binding the owner of the land under the State title — ( a )


document_id: lbca-2021
term: special condition
source_provision: s2
definition:
“special condition” means a reservation, restriction or covenant expressed in a directly allotted State title, requiring the initial owner of the land that is the subject of the State title to refrain from abandoning or changing the use of the land in a particular way, failing which the lessor is entitled to demand the surrender of the land;


document_id: lbca-2021
term: State title
source_provision: s2
definition:
“State title” means any of the following issued or granted (whenever) in respect of land by or on behalf of the Crown or the East India Company, or under the State Lands Act 1920 or any written law repealed by that Act: ( a )


document_id: lbca-2021
term: subdivision
source_provision: s2
definition:
“subdivision” , for any land, means the division of the land into 2 or more parts which can be conveyed, assigned, transferred, subleased or otherwise disposed of, and includes a strata subdivision of any building after completion of the building comprised in a development of the land;


document_id: lbca-2021
term: subdivision control restrictive covenant
source_provision: s2
definition:
“subdivision control restrictive covenant” , for any land, means a restrictive covenant expressed in a State title for the land, binding the owner of the land under the State title to not carry out any subdivision of the land described in the State title, with or without involving any development of the land;


document_id: lbca-2021
term: trustee
source_provision: s2
definition:
“trustee” includes, in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, any of the following: ( a )


document_id: lbca-2021
term: valuation
source_provision: s2
definition:
“valuation” , in relation to land, means a determination of an amount that is the value of the land made in accordance with the provisions of this Act;


document_id: lbca-2021
term: Charities Act 1994
source_provision: s2
definition:
“Charities Act 1994” includes the Charities Act (Cap. 37, 2007 Ed.) until it is revised and citable by the short title “the Charities Act 1994”;


document_id: lbca-2021
term: Criminal Procedure Code 2010
source_provision: s2
definition:
“Criminal Procedure Code 2010” includes the Criminal Procedure Code (Cap. 68, 2012 Ed.) until it is revised and citable by the short title “the Criminal Procedure Code 2010”;


document_id: lbca-2021
term: Interpretation Act 1965
source_provision: s2
definition:
“Interpretation Act 1965” includes the Interpretation Act (Cap. 1, 2002 Ed.) until it is revised and citable by the short title “the Interpretation Act 1965”;


document_id: lbca-2021
term: Land Titles (Strata) Act 1967
source_provision: s2
definition:
“Land Titles (Strata) Act 1967” includes the Land Titles (Strata) Act (Cap. 158, 2009 Ed.) until it is revised and citable by the short title “the Land Titles (Strata) Act 1967”;


document_id: lbca-2021
term: Limited Liability Partnerships Act 2005
source_provision: s2
definition:
“Limited Liability Partnerships Act 2005” includes the Limited Liability Partnerships Act (Cap. 163A, 2006 Ed.) until it is revised and citable by the short title “the Limited Liability Partnerships Act 2005”;


document_id: lbca-2021
term: Penal Code 1871
source_provision: s2
definition:
“Penal Code 1871” includes the Penal Code (Cap. 224, 2008 Ed.) until it is revised and citable by the short title “the Penal Code 1871”;


document_id: lbca-2021
term: Planning Act 1998
source_provision: s2
definition:
“Planning Act 1998” includes the Planning Act (Cap. 232, 1998 Ed.) until it is revised and citable by the short title “the Planning Act 1998”;


document_id: lbca-2021
term: Singapore Land Authority Act 2001
source_provision: s2
definition:
“Singapore Land Authority Act 2001” includes the Singapore Land Authority Act (Cap. 301, 2002 Ed.) until it is revised and citable by the short title “the Singapore Land Authority Act 2001”;


document_id: lbca-2021
term: State Lands Act 1920
source_provision: s2
definition:
“State Lands Act 1920” includes the State Lands Act (Cap. 314, 1996 Ed.) until it is revised and citable by the short title “the State Lands Act 1920”.


document_id: lbca-2021
term: appealable decision
source_provision: s46
definition:
“appealable decision” means any of the following decisions of the Authority not made upon a reference under section 47(4)( b ): ( a )


document_id: lcsca-2015
term: Commissioner
source_provision: s2
definition:
“Commissioner” means the Commissioner of Police appointed under the Police Force Act 2004, and includes any police officer for the time being executing the duties of that office;


document_id: lcsca-2015
term: entrant
source_provision: s2
definition:
“entrant” , in relation to a Liquor Control Zone, means an individual who is about to enter or is in the Liquor Control Zone;


document_id: lcsca-2015
term: event organiser
source_provision: s2
definition:
“event organiser” , in relation to an event, means the person who is responsible (whether fully or substantially) for the organisation and holding of the event and the receipt of revenue from the event (if any);


document_id: lcsca-2015
term: licensed premises
source_provision: s2
definition:
“licensed premises” , in relation to a licensee, means the premises specified in a liquor licence at which the licensee is authorised by the liquor licence to supply liquor;


document_id: lcsca-2015
term: Licensing Officer
source_provision: s2
definition:
“Licensing Officer” means the officer appointed as such by the Minister under section 3(1) and includes an Assistant Licensing Officer;


document_id: lcsca-2015
term: Liquor Control Zone
source_provision: s2
definition:
“Liquor Control Zone” means an area in Singapore declared under section 15(1) to be a Liquor Control Zone;


document_id: lcsca-2015
term: no‑public drinking period
source_provision: s2
definition:
“no‑public drinking period” means the period prescribed by the Minister under section 12 during which an individual must not consume liquor at any public place;


document_id: lcsca-2015
term: premises
source_provision: s2
definition:
“premises” means any house, building or structure and any place, whether open to the air or enclosed;


document_id: lcsca-2015
term: trading hours
source_provision: s2
definition:
“trading hours” , for licensed premises, means the times during which the supply of liquor at those licensed premises is permitted by or under this Act. [28/2017]


document_id: lcsca-2015
term: personal property
source_provision: s22
definition:
“personal property” , in relation to an individual, means things carried by the individual or things apparently in the immediate control of the individual, but does not include any garments worn by the individual.


document_id: ldica-1999
term: creator
source_provision: s2
definition:
“creator” , in the case of a computer aided design of a layout‑design, means the person who made the arrangements for the creation of the layout‑design;


document_id: ldica-1999
term: exclusive licence
source_provision: s2
definition:
“exclusive licence” means a licence in writing signed by or on behalf of a qualified owner authorising the licensee, to the exclusion of all other persons, including the person granting the licence, to exercise a right that would otherwise be exercisable exclusively by the qualified owner;


document_id: ldica-1999
term: integrated circuit
source_provision: s2
definition:
“integrated circuit” means a product, in its final form or an intermediate form, in which the elements, at least one of which is an active element, and some or all of the interconnections are integrally formed in and on, or in or on, a piece of material and which is intended to perform an electronic function;


document_id: ldica-1999
term: layout-design
source_provision: s2
definition:
“layout-design” means the 3-dimensional disposition, however expressed, of the elements of an integrated circuit (at least one of which is an active element), and of some or all of the interconnections of an integrated circuit, or such a 3‑dimensional disposition prepared for an integrated circuit intended for manufacture;


document_id: liba-1958
term: Bank
source_provision: s2
definition:
“Bank” means the International Bank for Reconstruction and Development or the Asian Development Bank;


document_id: liba-1958
term: statutory authority
source_provision: s2
definition:
“statutory authority” means a local authority and any body incorporated directly by any written law and exercising powers vested in such body by law for a public purpose.


document_id: liba-1958
term: external debt
source_provision: s12
definition:
“external debt” means any debt payable in any medium other than currency which at the time in question is legal tender for the payment of private and public debt in Singapore whether the debt is payable absolutely or at the option of the creditor in the other medium;


document_id: llpa-2005
term: corporation
source_provision: s2
definition:
“corporation” means any body corporate formed or incorporated or existing in Singapore or outside Singapore and includes — ( a )


document_id: llpa-2005
term: financial year
source_provision: s2
definition:
“financial year” , in relation to a limited liability partnership, means the period in respect of which any profit and loss account of the limited liability partnership is made up, whether that period is a year or not;


document_id: llpa-2005
term: limited liability partnership agreement
source_provision: s2
definition:
“limited liability partnership agreement” , in relation to a limited liability partnership, means any agreement expressed or implied between the partners of the limited liability partnership or between the limited liability partnership and its partners which determines the mutual rights and duties of the partners and their rights and duties in relation to the limited liability partnership;


document_id: llpa-2005
term: manager
source_provision: s2
definition:
“manager” , in relation to a limited liability partnership, means any person (whether or not a partner of the limited liability partnership) who is concerned in or takes part in the management of the limited liability partnership (whether or not the person’s particulars or consent to act are lodged with the Registrar as required under section 29(2));


document_id: llpa-2005
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of Limited Liability Partnerships appointed under section 3(2)( a ) and includes any Deputy Registrar or Assistant Registrar appointed under section 3(2)( b );


document_id: llpa-2005
term: solicitor
source_provision: s2
definition:
“solicitor” means an advocate and solicitor of the Supreme Court. [2/2007; 18/2014; 29/2014; 35/2014; 16/2017; 40/2018; 40/2019]


document_id: llpa-2005
term: corporate controller
source_provision: s43
definition:
“corporate controller” , in relation to a limited liability partnership, means a legal entity which has a significant interest in, or significant control over, the limited liability partnership;


document_id: llpa-2005
term: individual controller
source_provision: s43
definition:
“individual controller” , in relation to a limited liability partnership, means an individual who has a significant interest in, or significant control over, the limited liability partnership;


document_id: llpa-2005
term: register of controllers
source_provision: s43
definition:
“register of controllers” or “register”, in relation to a limited liability partnership to which this Part applies, means the register that the limited liability partnership is required to keep of its registrable controllers under section 47(1), (1A), (2) or (3); [Act 23 of 2024 wef 16/06/2025]


document_id: llpa-2005
term: significant control
source_provision: s43
definition:
“significant control” , in relation to a limited liability partnership, has the meaning given to it in the Seventh Schedule;


document_id: llpa-2005
term: significant interest
source_provision: s43
definition:
“significant interest” , in relation to a limited liability partnership, has the meaning given to it in the Seventh Schedule. [32B [16/2017]


document_id: llpa-2005
term: legal counsel
source_provision: s46
definition:
“legal counsel” means a legal counsel as defined in section 3(7) of the Evidence Act 1893, and includes an interpreter or other person who works under the supervision of a legal counsel. [32E [16/2017]


document_id: lpa-1966
term: Academy
source_provision: s2
definition:
“Academy” means the Singapore Academy of Law established under the Singapore Academy of Law Act 1988;


document_id: lpa-1966
term: active practice
source_provision: s2
definition:
“active practice” does not include practice as a locum solicitor or provisional practice; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: advocate and solicitor
source_provision: s2
definition:
“advocate and solicitor” , “advocate” and “solicitor” mean an advocate and solicitor of the Supreme Court;


document_id: lpa-1966
term: Board of Legal Education
source_provision: s2
definition:
“Board of Legal Education” means the Board of Legal Education established under section 3 in force immediately before 3 May 2011;


document_id: lpa-1966
term: constituent foreign law practice
source_provision: s2
definition:
“constituent foreign law practice” , in relation to a Joint Law Venture, means the foreign law practice which constitutes part of the Joint Law Venture;


document_id: lpa-1966
term: constituent Singapore law practice
source_provision: s2
definition:
“constituent Singapore law practice” , in relation to a Joint Law Venture, means the Singapore law practice which constitutes part of the Joint Law Venture;


document_id: lpa-1966
term: contentious business
source_provision: s2
definition:
“contentious business” means business done in or for the purposes of proceedings begun before a court of justice or before an arbitrator;


document_id: lpa-1966
term: court
source_provision: s116
definition:
“court” means the General Division of the High Court, a Family Court, a District Court or a Magistrate’s Court, and includes the Registrar;


document_id: lpa-1966
term: Disciplinary Tribunal
source_provision: s2
definition:
“Disciplinary Tribunal” means a Disciplinary Tribunal appointed by the Chief Justice under section 90(1);


document_id: lpa-1966
term: foreign law
source_provision: s2
definition:
“foreign law” means the law of any state or territory other than Singapore, and includes international law;


document_id: lpa-1966
term: foreign law practice
source_provision: s2
definition:
“foreign law practice” means a law practice (including a sole proprietorship, a partnership or a body corporate, whether with or without limited liability) providing legal services in any foreign law in Singapore or elsewhere, but does not include a Singapore law practice;


document_id: lpa-1966
term: foreign lawyer
source_provision: s2
definition:
“foreign lawyer” means an individual who is duly authorised or registered to practise law in a state or territory other than Singapore by a foreign authority having the function conferred by law of authorising or registering persons to practise law in that state or territory;


document_id: lpa-1966
term: foreign practitioner certificate
source_provision: s2
definition:
“foreign practitioner certificate” means a certificate issued in respect of the registration of a foreign lawyer under section 36B;


document_id: lpa-1966
term: law firm
source_provision: s2
definition:
“law firm” means a partnership, or a practice of a solicitor who practises on his or her own account, which is licensed as a law firm under section 131;


document_id: lpa-1966
term: lawyer (NP)
source_provision: s2
definition:
“lawyer (NP)” or “lawyer (non-practitioner)” means a person admitted as a lawyer (NP) under section 11A; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: lay person
source_provision: s2
definition:
“lay person” , in relation to the Inquiry Panel or an Inquiry Committee, means an architect, an accountant, a banker, a company director, an insurer, a professional engineer, a medical practitioner or any other person (not being an advocate and solicitor, a lawyer (NP), a Judicial Service Officer or a Legal Service Officer) who meets such criteria as may be approved by the Chief Justice and the Attorney-General; [Act 33 of 2021 wef 14/01/2022] [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: limited liability law partnership
source_provision: s2
definition:
“limited liability law partnership” means a limited liability partnership licensed as a limited liability law partnership under section 138;


document_id: lpa-1966
term: locum solicitor
source_provision: s2
definition:
“locum solicitor” means an advocate and solicitor engaged (whether concurrently or otherwise) on a temporary or freelance basis by one or more law firms, law corporations, limited liability law partnerships or solicitors practising on their own account;


document_id: lpa-1966
term: practice trainee
source_provision: s2
definition:
“practice trainee” means a qualified person or eligible person who is serving his or her practice training period; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: practice training period
source_provision: s2
definition:
“practice training period” means the period during which a qualified person or eligible person is required to receive supervised training in relation to the practice of Singapore law before he or she can be admitted as an advocate and solicitor; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: practise Singapore law
source_provision: s2
definition:
“practise Singapore law” means doing work, or transacting business, in relation to the laws of Singapore, being work or business of a kind that is the right or privilege of an advocate and solicitor under Part 4;


document_id: lpa-1966
term: provisional practice
source_provision: s2
definition:
“provisional practice” means the doing of any act in the capacity of an advocate and solicitor under the supervision of a solicitor while having in force a provisional practising certificate, and “practise provisionally” has a corresponding meaning; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: provisional practising certificate
source_provision: s2
definition:
“provisional practising certificate” means a certificate issued by the Registrar under section 18; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: qualifying entity
source_provision: s2
definition:
“qualifying entity” means any sole proprietorship, incorporated or unincorporated partnership or body corporate that is not a Singapore law practice, and that either satisfies the criteria prescribed for a qualifying entity by rules made under section 10, or is approved as a qualifying entity under those rules; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: register of practitioners
source_provision: s2
definition:
“register of practitioners” means the annual register by that name kept by the Registrar under section 27; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: register of provisional practitioners
source_provision: s2
definition:
“register of provisional practitioners” means the annual register by that name kept by the Registrar under section 24; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: Registrar
source_provision: s116
definition:
“Registrar” means the Registrar of the Supreme Court, the registrar of the Family Justice Courts or the registrar of the State Courts, and includes — ( a )


document_id: lpa-1966
term: regulated foreign lawyer
source_provision: s2
definition:
“regulated foreign lawyer” means a foreign lawyer who is registered under section 36B, 36C or 36D, or who is granted an approval under section 176(1), and includes, for the purposes of Part 7, a foreign lawyer whose registration under section 36B, 36C or 36D or approval under section 176(1) is cancelled or suspended, or lapses, after the commencement of disciplinary proceedings against the foreign lawyer;


document_id: lpa-1966
term: regulated legal practitioner
source_provision: s2
definition:
“regulated legal practitioner” means an advocate and solicitor, a regulated foreign lawyer or (except as otherwise expressly provided) a lawyer (NP) who has in force a provisional practising certificate; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: regulated non-practitioner
source_provision: s2
definition:
“regulated non-practitioner” means an individual (not being an advocate and solicitor who has in force a practising certificate, a lawyer (NP) who has in force a provisional practising certificate, or a regulated foreign lawyer) who is a director, partner or shareholder in, or who shares in the profits of, any Singapore law practice, Joint Law Venture, Qualifying Foreign Law Practice or licensed foreign law practice, and includes, for the purposes of Part 7, an individual who ceases to be a director, partner or shareholder in, or to share in the profits of, a Singapore law practice, Joint Law Venture, Qualifying Foreign Law Practice or licensed foreign law practice after the commencement of disciplinary proceedings against the individual; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: remedial measure
source_provision: s2
definition:
“remedial measure” means a remedial measure prescribed by rules made under section 97A for the purposes of Part 7;


document_id: lpa-1966
term: representative office
source_provision: s2
definition:
“representative office” means an office set up in Singapore by a foreign law practice to carry out only liaison or promotional work for the foreign law practice, without providing legal services in Singapore;


document_id: lpa-1966
term: roll of advocates and solicitors
source_provision: s2
definition:
“roll of advocates and solicitors” means the roll of advocates and solicitors of the Supreme Court maintained under section 16; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: roll of lawyers (NP)
source_provision: s2
definition:
“roll of lawyers (NP)” means the roll of lawyers (NP) of the Supreme Court maintained under section 11D; [Act 37 of 2023 wef 17/07/2024]


document_id: lpa-1966
term: Rules Committee
source_provision: s2
definition:
“Rules Committee” means the Rules Committee constituted under any written law for the time being in force with the power to make rules regulating procedure in the Supreme Court;


document_id: lpa-1966
term: Senate
source_provision: s2
definition:
“Senate” means the Senate of the Academy established under section 5 of the Singapore Academy of Law Act 1988;


document_id: lpa-1966
term: trust
source_provision: s2
definition:
“trust” and “trustee” extend to implied and constructive trusts and to cases where the trustee has a beneficial interest in the trust property and to the duties incident to the office of a personal representative; and “trustee”, where the context admits, includes a personal representative;


document_id: lpa-1966
term: wholly-owned subsidiary of the Society
source_provision: s2
definition:
“wholly-owned subsidiary of the Society” includes a company limited by guarantee the sole member of which is the Society. [20/2009; 8/2011; 40/2014; 22/2018; 40/2019]


document_id: lpa-1966
term: occupier
source_provision: s2D
definition:
“occupier” , in relation to any premises, means a person whom a named officer reasonably believes is the occupier of those premises. [40/2014; 40/2019]


document_id: lpa-1966
term: manager
source_provision: s34
definition:
“manager” , in relation to a limited liability partnership, has the meaning given by the Limited Liability Partnerships Act 2005;


document_id: lpa-1966
term: partner
source_provision: s34
definition:
“partner” , in relation to a limited liability partnership, has the meaning given by the Limited Liability Partnerships Act 2005;


document_id: lpa-1966
term: relevant matter or proceeding
source_provision: s34
definition:
“relevant matter or proceeding” means a matter or proceeding of such type as may be specified in the Family Justice Rules or the Rules of Court;


document_id: lpa-1966
term: variable capital company
source_provision: s34
definition:
“variable capital company” has the meaning given by section 2(1) of the Variable Capital Companies Act 2018. [8/2011; 40/2014; S 461/2020]


document_id: lpa-1966
term: certified mediator
source_provision: s35B
definition:
“certified mediator” , “designated mediation service provider”, “mediation” and “mediator” have the meanings given by the Mediation Act 2017;


document_id: lpa-1966
term: cross-border agreement
source_provision: s35B
definition:
“cross-border agreement” means an agreement in respect of which any one or more of the following circumstances exist: ( a )


document_id: lpa-1966
term: appellate court
source_provision: s36O
definition:
“appellate court” means the court to which an appeal against a decision of the Singapore International Commercial Court is to be made under section 29C of the Supreme Court of Judicature Act 1969;


document_id: lpa-1966
term: instructing authority
source_provision: s36O
definition:
“instructing authority” means a person appointed by the Minister under section 36R(1) as the instructing authority for the purposes specified in that provision;


document_id: lpa-1966
term: relevant appeal
source_provision: s36O
definition:
“relevant appeal” means such appeal, from any judgment given or order made by the Singapore International Commercial Court, as may be prescribed for the purposes of this definition;


document_id: lpa-1966
term: relevant proceedings
source_provision: s36O
definition:
“relevant proceedings” means such proceedings in the Singapore International Commercial Court as may be prescribed for the purposes of this definition;


document_id: lpa-1966
term: Singapore International Commercial Court
source_provision: s36O
definition:
“Singapore International Commercial Court” means the division of the General Division of the High Court constituted under section 18A of the Supreme Court of Judicature Act 1969. [40/2014; 22/2018; 40/2019]


document_id: lpa-1966
term: law practice
source_provision: s70A
definition:
“law practice” means a Singapore law practice, a Qualifying Foreign Law Practice, a licensed foreign law practice, the constituent foreign law practice of a Joint Law Venture, or a foreign law practice which is a member of a Formal Law Alliance, and includes a Joint Law Venture, a Formal Law Alliance and any branch or office outside Singapore of a Singapore law practice;


document_id: lpa-1966
term: claimant
source_provision: s70I
definition:
“claimant” means any person who claims to be entitled to, or to be authorised to receive, any transferred unclaimed client money;


document_id: lpa-1966
term: transferred unclaimed intervention money
source_provision: s70I
definition:
“transferred unclaimed intervention money” means any money paid into the Fund under paragraph 11(3) of the First Schedule;


document_id: lpa-1966
term: trust account
source_provision: s70I
definition:
“trust account” means a trust account within the meaning of any rules made under section 72(1). [22/2018]


document_id: lpa-1966
term: develop
source_provision: s79
definition:
“develop” , “housing developer” and “housing development” have the meanings given by the Housing Developers (Control and Licensing) Act 1965;


document_id: lpa-1966
term: direct financial benefit
source_provision: s107
definition:
“direct financial benefit” does not include any fee, disbursement or expense payable by the solicitor’s client for the provision of legal services by the solicitor to the client;


document_id: lpa-1966
term: Third‑Party Funder
source_provision: s107
definition:
“Third‑Party Funder” and “third‑party funding contract” have the meanings given by section 5B of the Civil Law Act 1909. [2/2017]


document_id: lpa-1966
term: a solicitor, a foreign lawyer or a law practice entity
source_provision: s115A
definition:
“a solicitor, a foreign lawyer or a law practice entity” means a solicitor, a foreign lawyer or a law practice entity to whom or to which subsection (2) applies;


document_id: lpa-1966
term: conditional fee agreement
source_provision: s115A
definition:
“conditional fee agreement” means an agreement relating to the whole or any part of the remuneration and costs in respect of contentious proceedings (whether relating to proceedings in Singapore or any state or territory outside Singapore) conducted by a solicitor, a foreign lawyer or a law practice entity, which provides for the remuneration and costs or any part of them to be payable only in specified circumstances, and may provide for an uplift fee;


document_id: lpa-1966
term: contentious proceedings
source_provision: s115A
definition:
“contentious proceedings” means proceedings before a court of justice or an arbitrator or any other dispute resolution proceedings;


document_id: lpa-1966
term: prescribed proceedings
source_provision: s115A
definition:
“prescribed proceedings” means the contentious proceedings or class of contentious proceedings that are prescribed in regulations made under section 115B(7);


document_id: lpa-1966
term: uplift fee
source_provision: s115A
definition:
“uplift fee” , in relation to a conditional fee agreement, means the remuneration or costs which the agreement provides are payable in specified circumstances which are higher than the remuneration or costs that would otherwise be payable if there were no conditional fee agreement, and which may be determined by (but not limited to) reference to the difference between — ( a )


document_id: lpa-1966
term: solicitor
source_provision: s116
definition:
“solicitor” includes the executors, administrators and assignees of the solicitor in question and a law corporation or a limited liability law partnership. [5/2014; 27/2014; 40/2019]


document_id: lpa-1966
term: legal services
source_provision: s152
definition:
“legal services” means the legal services which an advocate and solicitor who has in force a practising certificate can perform under this Act. [40/2014] [Act 37 of 2023 wef 14/06/2024]


document_id: lpa-1966
term: limited liability partnership agreement
source_provision: s137
definition:
“limited liability partnership agreement” , “manager” and “officer” have the meanings given by the Limited Liability Partnerships Act 2005. [40/2014]


document_id: lpa-2008
term: ACRA administered Act
source_provision: s2
definition:
“ACRA administered Act” means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act; [Act 21 of 2024 wef 9/12/2024]


document_id: lpa-2008
term: agreed contribution
source_provision: s2
definition:
“agreed contribution” , in relation to a limited partner, means any contribution (whether in the form of cash, property, services or otherwise) that the limited partner has agreed to make to the firm in the limited partner’s capacity as a partner;


document_id: lpa-2008
term: business
source_provision: s2
definition:
“business” includes every form of trade, commerce, craftsmanship, calling, profession and any activity carried on for the purposes of gain;


document_id: lpa-2008
term: document
source_provision: s2
definition:
“document” means any application, form, report, certification, notice, confirmation, declaration or other document to be filed or lodged with or submitted to the Registrar or (as the case may be) any certificate, notice or other document to be issued by the Registrar;


document_id: lpa-2008
term: foreign firm
source_provision: s2
definition:
“foreign firm” means any firm, individual or corporation whose principal place of business is situated outside Singapore;


document_id: lpa-2008
term: individual
source_provision: s2
definition:
“individual” means a natural person and includes an administrator, executor, a liquidator, trustee, or nominee of any person, guardian or committee having a direct control or management of any business but does not include a corporation;


document_id: lpa-2008
term: inspector
source_provision: s2
definition:
“inspector” means a person authorised in writing by the Registrar to be an inspector for the purposes of this Act;


document_id: lpa-2008
term: limited partner
source_provision: s2
definition:
“limited partner” , in relation to a firm, means any partner who, under the terms of the partnership agreement, is not liable for the debts or obligations of the firm beyond the amount of the limited partner’s agreed contribution;


document_id: lpa-2008
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of Limited Partnerships appointed under section 9 and includes any Deputy Registrar or Assistant Registrar of Limited Partnerships appointed under that section;


document_id: lpa-2008
term: resultant firm
source_provision: s2
definition:
“resultant firm” , in relation to a limited partnership that has ceased to be a limited partnership because no person remains registered as a limited partner of the limited partnership, means the resulting firm or sole proprietorship comprising the remaining partners or partner of the former limited partnership. [18/2014; 35/2014]


document_id: lpa-2008
term: officer
source_provision: s38
definition:
“officer” , in relation to a body corporate, means any director, partner, 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;


document_id: lrca-1940
term: land revenue
source_provision: s2
definition:
“land revenue” means every sum now due or which hereafter becomes due to the State on account of premium, rent, royalty, charges and fees of any kind chargeable in respect of land;


document_id: lsa-1991
term: authorised surveyor
source_provision: s2
definition:
“authorised surveyor” means a land surveyor who is employed by the Authority, whether or not registered under section 12; [Act 25 of 2024 wef 01/10/2025]


document_id: lsa-1991
term: Chief Surveyor
source_provision: s2
definition:
“Chief Surveyor” means the Chief Surveyor appointed under section 3(1) of the Boundaries and Survey Maps Act 1998;


document_id: lsa-1991
term: foreign competent authority
source_provision: s2
definition:
“foreign competent authority” , in relation to any country or territory outside Singapore, means the regulatory body or its authorised agency in that country or territory having the function of regulating the practice of surveying and registering or licensing persons in connection with the practice of surveying in that country or territory; [Act 25 of 2024 wef 01/10/2025]


document_id: lsa-1991
term: foreign land surveyor
source_provision: s2
definition:
“foreign land surveyor” , in relation to a country or territory outside Singapore, means any person who is permitted to practise as a land surveyor in that country or territory under the law of that country or territory; [Act 25 of 2024 wef 01/10/2025]


document_id: lsa-1991
term: nominee
source_provision: s2
definition:
“nominee” , in relation to any person, means a person who is accustomed or under an obligation (whether formal or informal) to act in accordance with the directions, instructions or wishes of the firstmentioned person, except that a person is not to be regarded as a nominee of another person by reason only that the person acts on advice given by that other person in a professional capacity;


document_id: lsa-1991
term: register of licensees
source_provision: s2
definition:
“register of licensees” means the annual register of licensed corporations, partnerships and limited liability partnerships kept by the Board under section 9(1)( c );


document_id: lsa-1991
term: register of practitioners
source_provision: s2
definition:
“register of practitioners” means the annual register of practitioners kept by the Board under section 9(1)( b );


document_id: lsa-1991
term: register of surveyors
source_provision: s2
definition:
“register of surveyors” means the register of land surveyors kept by the Board under section 9(1)( a ); [Act 25 of 2024 wef 01/10/2025]


document_id: lsa-1991
term: registered foreign surveyor
source_provision: s2
definition:
“registered foreign surveyor” means a person registered as a foreign land surveyor under section 12A; [Act 25 of 2024 wef 01/10/2025]


document_id: lsa-1991
term: survey services
source_provision: s2
definition:
“survey services” means the supply for gain or reward of any services, or any plan, certificate or other document, relating to any survey;


document_id: lsa-1991
term: unlimited corporation
source_provision: s2
definition:
“unlimited corporation” means a corporation formed on the principle of having no limit placed on the liability of its members. [5/2018]


document_id: lta-1993
term: approved form
source_provision: s4
definition:
“approved form” means any form approved by the Registrar for the purposes of any of the provisions of this Act and includes an electronic form produced by making an electronic copy, image or reproduction of a written instrument;


document_id: lta-1993
term: assurance
source_provision: s4
definition:
“assurance” , in relation to unregistered land, has the meaning given by the Registration of Deeds Act 1988;


document_id: lta-1993
term: caveatee
source_provision: s4
definition:
“caveatee” means the proprietor or other owner of land described in a caveat and to whom notice of the caveat is required to be given;


document_id: lta-1993
term: competent authority
source_provision: s4
definition:
“competent authority” , in relation to any development or subdivision of land, means the competent authority appointed under section 5 of the Planning Act 1998 in respect of the development or subdivision of land, as the case may be;


document_id: lta-1993
term: dealing
source_provision: s4
definition:
“dealing” means any instrument other than a certificate of title or caveat which is registrable or capable of being made registrable under the provisions of this Act or in respect of which any entry or notification in the land‑register is by this Act required or permitted to be made;


document_id: lta-1993
term: executor
source_provision: s4
definition:
“executor” means the executor to whom probate has been granted, and includes an executor by right of representation;


document_id: lta-1993
term: instrument
source_provision: s4
definition:
“instrument” includes a transfer, lease, mortgage, transmission application, charge and any other application, or any other document in writing relating to any disposition, devolution or acquisition of land or any claim to or vesting of interest in land;


document_id: lta-1993
term: interest
source_provision: s4
definition:
“interest” , in relation to land, means any interest in land recognised as such by law, and includes an estate in land;


document_id: lta-1993
term: limited liability partnership
source_provision: s4
definition:
“limited liability partnership” means any limited liability partnership whether registered in Singapore under the Limited Liability Partnerships Act 2005 or otherwise;


document_id: lta-1993
term: manual folio
source_provision: s4
definition:
“manual folio” means a folio maintained by the Registrar wholly in the form of a document in writing;


document_id: lta-1993
term: microfilm
source_provision: s4
definition:
“microfilm” , in relation to a document, includes storing a reproduction of the document on magnetic, optical or other medium in a computer from which a facsimile of the document may be perceived or further reproduced with the aid of a machine or other device;


document_id: lta-1993
term: proprietor
source_provision: s4
definition:
“proprietor” means any person who appears from the land‑register to be the person entitled to an estate or interest in any land which has been brought under the provisions of this Act, and includes a mortgagee, chargee and lessee;


document_id: lta-1993
term: purchaser
source_provision: s4
definition:
“purchaser” means a person who, in good faith and for valuable consideration, acquires an estate or interest in land, and includes a mortgagee, chargee and lessee; and “purchase” shall have a corresponding meaning;


document_id: lta-1993
term: registered land
source_provision: s4
definition:
“registered land” means land which has been brought under the provisions of this Act by being included in a folio;


document_id: lta-1993
term: Registrar of Deeds
source_provision: s4
definition:
“Registrar of Deeds” means the Registrar of Deeds appointed under the Registration of Deeds Act 1988;


document_id: lta-1993
term: relevant authority
source_provision: s4
definition:
“relevant authority” means any Government department or authority or statutory authority empowered to approve plans for development or subdivision of any land or plans relating to the construction of any building under the Planning Act 1998 or under any other written law and includes the competent authority;


document_id: lta-1993
term: State title
source_provision: s4
definition:
“State title” means any grant or lease issued under the State Lands Act 1920 or State Lands Ordinance 1886 and includes a Crown grant or lease issued under the Crown Lands Ordinance 1886 at any time prior to 16 September 1963;


document_id: lta-1993
term: unregistered land
source_provision: s4
definition:
“unregistered land” means any land which has not yet been brought under the provisions of this Act. [8/2014; 11/2015]


document_id: lta-1993
term: solicitor
source_provision: s59
definition:
“solicitor” means a solicitor who has in force a practising certificate issued under the Legal Profession Act 1966. [8/2014]


document_id: lta-1993
term: mortgage
source_provision: s69
definition:
“mortgage” includes a mortgage or a charge registered under this Act, and “mortgagor” and “mortgagee” have corresponding meanings;


document_id: lta-1993
term: prior mortgage
source_provision: s80
definition:
“prior mortgage” includes a prior charge or a prior assignment which has been either secured by a mortgage or protected by a caveat registered or notified on the land‑register, as the case may be;


document_id: lta-1993
term: prior mortgagee
source_provision: s80
definition:
“prior mortgagee” includes a prior chargee or a prior assignee in whose favour an estate or interest in respect of registered land was mortgaged, charged or assigned by way of mortgage, being a mortgage or charge which is registered or notified on the land‑register or claimed under a caveat;


document_id: lta-1993
term: subsequent mortgage
source_provision: s80
definition:
“subsequent mortgage” includes a subsequent charge or a subsequent assignment which has been either secured by a mortgage or protected by a caveat registered or notified on the land‑register, as the case may be; and


document_id: lta-1993
term: subsequent mortgagee
source_provision: s80
definition:
“subsequent mortgagee” includes a subsequent chargee or a subsequent assignee in whose favour an estate or interest in respect of registered land was mortgaged, charged or assigned by way of mortgage, being a mortgage or charge which is registered or notified on the land‑register or claimed under a caveat.


document_id: lta-1993
term: development
source_provision: s98
definition:
“development” means any land subdivided into 2 or more lots under section 12(3) of the Planning Act 1998 where those lots are affected by common easements for the passage or provision of water, electricity, drainage, gas or sewerage that are capable of being created as cross easements by an instrument and enjoyed as such by those lots;


document_id: lta-1993
term: lot
source_provision: s99
definition:
“lot” means a parcel of land forming part of an estate to which the Chief Surveyor has allotted a survey lot number and also described as a “plot” in a subdivision plan submitted to the competent authority. [37/2004; 8/2014]


document_id: lta-1993
term: estate
source_provision: s99
definition:
“estate” means any land which has been subdivided into lots under the Planning Act 1998, and includes — ( a )


document_id: lta-1993
term: registered mortgage
source_provision: s129
definition:
“registered mortgage” means a mortgage registered under the Registration of Deeds Act 1988 and notified on the land-register and includes a charge so registered and notified; and a “registered mortgagee” has the corresponding meaning as in section 69. [8/2014]


document_id: lta-1993
term: enforcement order
source_provision: s131
definition:
“enforcement order” means an enforcement order against land issued by a court having jurisdiction to issue such an order, and, where the context admits, includes renewal of an enforcement order and a second or subsequent enforcement order on the same judgment; [Act 25 of 2021 wef 01/04/2022]


document_id: lta-1993
term: Sheriff
source_provision: s131
definition:
“Sheriff” includes any officer directed by a court to execute an enforcement order against land. [Act 25 of 2021 wef 01/04/2022]


document_id: lta-1993
term: restriction
source_provision: s138
definition:
“restriction” means a restriction on the user of registered land created expressly by a covenant other than a covenant contained in a mortgage, charge or lease;


document_id: ltasa-1995
term: bus service
source_provision: s2
definition:
“bus service” means a service for the carriage of passengers for a fare or other consideration by one or more buses operating on pre‑determined timetables and routes;


document_id: ltasa-1995
term: Land Transport Revenue Account
source_provision: s2
definition:
“Land Transport Revenue Account” or “Account” means the Land Transport Revenue Account established under section 12;


document_id: ltasa-1995
term: land transport system
source_provision: s2
definition:
“land transport system” means the infrastructure facilitating transport on land by the railway or road;


document_id: ltasa-1995
term: maintenance
source_provision: s2
definition:
“maintenance” , in relation to a railway or road, includes the execution of all works of any description which are necessary to keep the railway or road in the state of utility in which it was on the completion of its construction;


document_id: ltasa-1995
term: outsourced enforcement officer
source_provision: s2
definition:
“outsourced enforcement officer” means an individual who is appointed under section 11 as an outsourced enforcement officer;


document_id: ltasa-1995
term: railway
source_provision: s2
definition:
“railway” has the meaning given by the Rapid Transit Systems Act 1995 or the Cross‑Border Railways Act 2018, as the case may be;


document_id: ltasa-1995
term: relevant land transport legislation
source_provision: s43
definition:
“relevant land transport legislation” , for any application, notice or document permitted or required by or under such legislation, means — ( a )


document_id: ltsa-1967
term: accessory lot
source_provision: s3
definition:
“accessory lot” means a lot intended for separate proprietorship and use with any other specified lot or lots for any purpose;


document_id: ltsa-1967
term: assurance
source_provision: s3
definition:
“assurance” includes any transfer, lease, charge, mortgage, transmission application or any other application for vesting made under this Act;


document_id: ltsa-1967
term: Board
source_provision: s3
definition:
“Board” means a Strata Titles Board constituted under the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: Commissioner
source_provision: s3
definition:
“Commissioner” means the Commissioner of Buildings appointed under section 3 of the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: competent authority
source_provision: s3
definition:
“competent authority” , in relation to the development or subdivision of land, means the competent authority appointed under section 5 of the Planning Act 1998 in respect of the development or subdivision of land, as the case may be;


document_id: ltsa-1967
term: council
source_provision: s3
definition:
“council” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: flat
source_provision: s3
definition:
“flat” means a horizontal stratum of any building or part thereof, whether such stratum is on one or more levels or is partially or wholly below the surface of the ground, which is used or intended to be used as a complete and separate unit for the purpose of habitation or business or for any other purpose, and may be comprised in a lot, or in part of any subdivided building not shown in a registered strata title plan;


document_id: ltsa-1967
term: immediate family member
source_provision: s3
definition:
“immediate family member” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: lot
source_provision: s3
definition:
“lot” means a stratum which is shown as a lot on a strata title plan, and includes a lot specified as an accessory lot on any such plan;


document_id: ltsa-1967
term: ordinary resolution
source_provision: s3
definition:
“ordinary resolution” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: parcel
source_provision: s3
definition:
“parcel” means the whole of the registered land having a Government survey lot number and comprised in a strata title plan;


document_id: ltsa-1967
term: proposed lot
source_provision: s3
definition:
“proposed lot” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: proprietor
source_provision: s3
definition:
“proprietor” , in relation to land comprised in a strata title plan, means the person who was the proprietor of that land immediately before the registration of the strata title application for that plan under section 9;


document_id: ltsa-1967
term: provisional lot
source_provision: s3
definition:
“provisional lot” means a lot within which one or more buildings or parts of any building are to be erected or completed and is shown as a provisional lot in a strata title plan and in any other record maintained by the Registrar;


document_id: ltsa-1967
term: registered land
source_provision: s3
definition:
“registered land” means land which has been brought under the provisions of the Land Titles Act 1993, by being included in a folio of the land-register, and held by the registered proprietor for an estate in fee simple or perpetuity, or for a leasehold estate comprised in a Crown or State lease;


document_id: ltsa-1967
term: registered lessee
source_provision: s3
definition:
“registered lessee” , in relation to any subdivided building not comprised in a strata title plan, means the registered proprietor of a leasehold estate in registered land comprising a flat which is shown in a plan annexed to a registered lease, having an unexpired term of not less than 21 years as at the date of the lodgment of an application by that registered proprietor for a subsidiary certificate of title;


document_id: ltsa-1967
term: relevant authority
source_provision: s3
definition:
“relevant authority” means any one or more Government or statutory authorities empowered to approve plans for development or subdivision of any land or plans relating to the construction of any building under the Planning Act 1998 or under any other written law and includes the competent authority;


document_id: ltsa-1967
term: schedule of strata units
source_provision: s3
definition:
“schedule of strata units” , in relation to any land or building, means the schedule of strata units accepted by the Commissioner under section 11 of the Building (Strata Management) Act 2004 for that land or building; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: share value
source_provision: s3
definition:
“share value” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: special resolution
source_provision: s3
definition:
“special resolution” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: strata roll
source_provision: s3
definition:
“strata roll” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: strata subdivision
source_provision: s3
definition:
“strata subdivision” includes a subdivision of land to comprise one or more strata units whether or not any strata unit is on the same level as any other strata unit;


document_id: ltsa-1967
term: stratum
source_provision: s3
definition:
“stratum” means any part of land consisting of a space of any shape below, on or above the surface of the land, or partly below and partly above the surface of the land, the dimensions of which are delineated;


document_id: ltsa-1967
term: structural element
source_provision: s3
definition:
“structural element” has the meaning given by section 2(1) of the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: subsidiary certificate of title
source_provision: s3
definition:
“subsidiary certificate of title” means the subsidiary certificate of title issued under section 122;


document_id: ltsa-1967
term: subsidiary management corporation
source_provision: s3
definition:
“subsidiary management corporation” has the meaning given by the Building (Strata Management) Act 2004; [Act 12 of 2020 wef 01/10/2025]


document_id: ltsa-1967
term: subsidiary strata certificate of title
source_provision: s3
definition:
“subsidiary strata certificate of title” means a subsidiary strata certificate of title issued under this Act;


document_id: ltsa-1967
term: unanimous resolution
source_provision: s3
definition:
“unanimous resolution” has the meaning given by the Building (Strata Management) Act 2004. [Act 12 of 2020 wef 01/10/2025] [35/2017]


document_id: ltsa-1967
term: Registrar of Deeds
source_provision: s6
definition:
“Registrar of Deeds” means the Registrar of Deeds appointed under the Registration of Deeds Act 1988.


document_id: ltsa-1967
term: former mortgagee
source_provision: s84
definition:
“former mortgagee” means a person who, or a body which, immediately before the subdivision of a subdivided building is terminated under this Part, was the registered mortgagee of a lot, forming part of the subdivided building;


document_id: ltsa-1967
term: former subsidiary proprietor
source_provision: s84
definition:
“former subsidiary proprietor” means a person who, or a body which, immediately before the subdivision of a subdivided building is terminated under this Part, was the subsidiary proprietor of a lot, forming part of the subdivided building.


document_id: ltsa-1967
term: development
source_provision: s84D
definition:
“development” means any parcel of land with one or more buildings where the parcel is owned by the proprietors of the flats;


document_id: ltsa-1967
term: subsidiary proprietor in reversion
source_provision: s84FA
definition:
“subsidiary proprietor in reversion” means the lessor of the registered lease under subsection (1) and includes a successor in title.


document_id: ma-1975
term: administration
source_provision: s2
definition:
“administration” means giving or applying to a human being or an animal, whether orally, by injection or by introduction into the body in any other way, or by external application, whether by direct contact with the body or not; and any reference in this Act to administering a substance or article is a reference to administering it either in its existing state or after it has been dissolved or dispersed in, or diluted or mixed with, some other substance used as a vehicle;


document_id: ma-1975
term: assemble
source_provision: s2
definition:
“assemble” , in relation to a medicinal product, means enclosing the product (with or without other medicinal products of the same description) in a container which is labelled before the product is sold or supplied, or, where the product (with or without other medicinal products of the same description) is already enclosed in the container in which it is to be sold or supplied, labelling the container before the product is sold or supplied in it, and “assembly” has a corresponding meaning;


document_id: ma-1975
term: Authority
source_provision: s2
definition:
“Authority” means the Health Sciences Authority established under the Health Sciences Authority Act 2001;


document_id: ma-1975
term: Chief Executive of the Authority
source_provision: s2
definition:
“Chief Executive of the Authority” means the person appointed under section 15 of the Health Sciences Authority Act 2001 to be the Chief Executive of the Authority;


document_id: ma-1975
term: clinical trial
source_provision: s2
definition:
“clinical trial” means an investigation or series of investigations consisting of the administration of one or more medicinal products of a particular description by, or under the direction of — ( a )


document_id: ma-1975
term: composition
source_provision: s2
definition:
“composition” , in relation to a medicinal product, means the ingredients of which it consists and the proportions, and the degrees of strength, quality and purity, in which those ingredients are contained in it respectively;


document_id: ma-1975
term: container
source_provision: s2
definition:
“container” , in relation to a medicinal product, means the bottle, jar, box, packet or other receptacle which contains or is to contain it, not being a capsule, cachet, or other article in which the product is or is to be administered, and where any such receptacle is or is to be contained in another such receptacle, includes the former but does not include the latter receptacle;


document_id: ma-1975
term: dentist
source_provision: s2
definition:
“dentist” means a person registered under the Dental Registration Act 1999 whose name appears in the first division of the Register of Dentists;


document_id: ma-1975
term: herbal remedy
source_provision: s2
definition:
“herbal remedy” means a medicinal product consisting of a substance produced by subjecting a plant or plants to drying, crushing or other process or of a mixture whose ingredients are 2 or more substances so produced, or of a combination of such mixture with water or such other inert substances as the licensing authority may, by notification in the Gazette , specify;


document_id: ma-1975
term: hospital
source_provision: s2
definition:
“hospital” includes any institution for the reception and treatment of the sick and designated as a hospital by the Minister for the purposes of this Act;


document_id: ma-1975
term: import
source_provision: s2
definition:
“import” means import into Singapore whether by land, sea or air and “export” has a corresponding meaning;


document_id: ma-1975
term: ingredient
source_provision: s2
definition:
“ingredient” , in relation to the manufacture or preparation of a substance, includes anything which is the sole active ingredient of that substance as manufactured or prepared;


document_id: ma-1975
term: labelling
source_provision: s2
definition:
“labelling” , in relation to a container or package of medicinal products, means affixing to or otherwise displaying on it a notice describing or otherwise relating to the contents, and “label” has a corresponding meaning;


document_id: ma-1975
term: manufacture
source_provision: s2
definition:
“manufacture” , in relation to a medicinal product, includes any process carried out in the course of making the product, but does not include dissolving or dispersing the product in, or diluting or mixing it with, some other substance used as a vehicle for the purpose of administering it;


document_id: ma-1975
term: medicinal test on animals
source_provision: s2
definition:
“medicinal test on animals” means an investigation or series of investigations consisting of any of the following: ( a )


document_id: ma-1975
term: package
source_provision: s2
definition:
“package” , in relation to any medicinal product, means any box, packet or other article in which one or more containers of the products are or are to be enclosed, and, where any such box, packet or other article is or is to be itself enclosed in one or more boxes, packets or other articles, includes each of the boxes, packets or articles in question;


document_id: ma-1975
term: pharmacist
source_provision: s2
definition:
“pharmacist” means a person who is registered as a pharmacist under the Pharmacists Registration Act 2007 and has in force a valid practising certificate issued under that Act;


document_id: ma-1975
term: product licence
source_provision: s2
definition:
“product licence” , “manufacturer’s licence” and “wholesale dealer’s licence” have the meanings given by sections 5 and 6 and include any such provisional licence;


document_id: ma-1975
term: sell
source_provision: s2
definition:
“sell” includes barter, and also includes offering or attempting to sell, or receiving for sale, or having in possession for sale, or exposing for sale, or sending or delivering for sale, or causing or allowing to be sold, offered or exposed for sale, and “sale” and “sold” have corresponding meanings;


document_id: ma-1975
term: substance
source_provision: s2
definition:
“substance” means any natural or artificial substance whether in solid or liquid form or in the form of gas or vapour;


document_id: ma-1975
term: treatment
source_provision: s2
definition:
“treatment” , in relation to disease, includes anything done or provided for alleviating the effects of the disease, whether it is done or provided by way of cure or not;


document_id: ma-1975
term: veterinary medicinal products
source_provision: s2
definition:
“veterinary medicinal products” means medicinal products which are manufactured, sold, supplied, imported or exported for the purpose of being administered to animals, but not for the purpose of being administered to human beings;


document_id: ma-1975
term: veterinary surgeon
source_provision: s2
definition:
“veterinary surgeon” means a person who holds a veterinary qualification approved by the Minister and who is licensed to treat, vaccinate or inoculate animals or birds under section 53(1) of the Animals and Birds Act 1965;


document_id: ma-1975
term: wholesale dealing
source_provision: s2
definition:
“wholesale dealing” , in relation to a medicinal product, has the meaning given by subsection (2). [46/99; 4/2001; 22/2007; 48/2007; 4/2021]


document_id: ma-1975
term: veterinary biologics
source_provision: s7
definition:
“veterinary biologics” means aggressions, serums, viruses, toxins, tuberculin, mallein, Johnin, abortin, vaccines, micro‑organisms either living or killed, and products of micro‑organisms intended for use in the treatment or diagnosis of diseases of animals and birds;


document_id: ma-1975
term: veterinary centre
source_provision: s7
definition:
“veterinary centre” means a veterinary centre established under section 54 of the Animals and Birds Act 1965.


document_id: ma-1975
term: medical advertisement
source_provision: s49
definition:
“medical advertisement” means an advertisement relating or likely to cause any person to believe that it relates to any medicinal product or any device, instrument, apparatus or contrivance used or represented to be used for a medicinal purpose;


document_id: ma-1975
term: representation
source_provision: s49
definition:
“representation” means any statement or undertaking (whether constituting a condition or a warranty or not) which consists of spoken words other than words falling within subsection (2)( a ) or ( b ), and any reference to making a representation is to be construed accordingly.


document_id: ma-2008
term: book
source_provision: s2
definition:
“book” includes any account, deed, writing or document and any other record of information, however compiled, recorded or stored, whether in written or printed form or on microfilm or by electronic process or otherwise;


document_id: ma-2008
term: business day
source_provision: s2
definition:
“business day” means any day other than a Saturday, Sunday or public holiday; [Act 38 of 2023 wef 01/03/2024]


document_id: ma-2008
term: business name
source_provision: s2
definition:
“business name” , in relation to a moneylender, means the name under which the moneylender is authorised by a licence to carry on the business of moneylending;


document_id: ma-2008
term: exempt moneylender
source_provision: s2
definition:
“exempt moneylender” means any moneylender who has been granted an exemption under section 91 or 92 from holding a licence;


document_id: ma-2008
term: interest
source_provision: s2
definition:
“interest” , in relation to a loan, means any amount by any name called, in excess of the principal paid or payable to a moneylender in consideration of or otherwise in respect of the loan, but does not include any permitted fee, stamp duty or other fee payable under this Act or any other written law;


document_id: ma-2008
term: licence
source_provision: s2
definition:
“licence” means a moneylender’s licence issued or renewed under this Act, and “licensee” is to be construed accordingly;


document_id: ma-2008
term: moneylender
source_provision: s2
definition:
“moneylender” means a person who, whether as principal or agent, carries on or holds himself, herself or itself out in any way as carrying on the business of moneylending, whether or not the person carries on any other business, but does not include any excluded moneylender;


document_id: ma-2008
term: permitted fee
source_provision: s2
definition:
“permitted fee” , in relation to a loan, means the costs, charges or expenses prescribed under section 35(1) that may be imposed on the borrower under the contract for the loan;


document_id: ma-2008
term: principal
source_provision: s2
definition:
“principal” , in relation to a loan, means the amount actually lent by a moneylender under the contract for the loan;


document_id: ma-2008
term: real estate investment trust
source_provision: s2
definition:
“real estate investment trust” has the meaning given by section 2(1) of the Securities and Futures Act 2001;


document_id: ma-2008
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of Moneylenders appointed under section 4 and includes a Deputy Registrar of Moneylenders and an Assistant Registrar of Moneylenders appointed under that section;


document_id: ma-2008
term: substantial shareholder
source_provision: s2
definition:
“substantial shareholder” and “substantial shareholding” have the meanings given by Division 4 of Part 4 of the Companies Act 1967;


document_id: ma-2008
term: property
source_provision: s21
definition:
“property” means property of every kind, whether tangible or intangible, movable or immovable, and whether situated within or outside Singapore, and includes funds. [15A


document_id: ma-2008
term: recent loan
source_provision: s38
definition:
“recent loan” , in relation to a cash account book, loan account book or list of borrowers kept or caused to be kept by a licensee, means a loan granted by the licensee whether before, on or after 30 November 2018 — ( a )


document_id: ma-2008
term: consolidated financial statements
source_provision: s39
definition:
“consolidated financial statements” and “financial statements” have the meanings given by section 209A of the Companies Act 1967;


document_id: ma-2008
term: business report
source_provision: s54
definition:
“business report” means a report prepared by the designated credit bureau under section 74A(1); [Act 38 of 2023 wef 01/03/2024]


document_id: ma-2008
term: chief executive officer
source_provision: s54
definition:
“chief executive officer” , in relation to the designated credit bureau, means an individual, by whatever name described, who — ( a )


document_id: ma-2008
term: credit report
source_provision: s54
definition:
“credit report” means a report prepared by the designated credit bureau under section 74 using borrower information provided by at least one licensee for the purposes of — ( a )


document_id: ma-2008
term: designated credit bureau
source_provision: s54
definition:
“designated credit bureau” means the person that is for the time being designated under section 56(1) as the designated credit bureau;


document_id: ma-2008
term: executive officer
source_provision: s54
definition:
“executive officer” , in relation to the designated credit bureau, means any individual, by whatever name described, who — ( a )


document_id: ma-2008
term: information technology system
source_provision: s54
definition:
“information technology system” , in relation to the designated credit bureau, means computer servers and network equipment operated, maintained or used by the designated credit bureau in the performance of its duties under this Part, and any other electronic device that contains data;


document_id: ma-2008
term: integrity
source_provision: s54
definition:
“integrity” , in relation to data, means that the data is accurate, complete, current and not misleading;


document_id: ma-2008
term: loan information report
source_provision: s54
definition:
“loan information report” means a report prepared by the designated credit bureau under section 77; [Act 38 of 2023 wef 01/03/2024]


document_id: ma-2008
term: officer
source_provision: s54
definition:
“officer” , in relation to a licensee or the designated credit bureau, means any director, chief executive officer, manager, secretary or other similar officer of the licensee or designated credit bureau, and includes any person purporting to act in any such capacity;


document_id: ma-2008
term: process
source_provision: s54
definition:
“process” , in relation to data, means to carry out any operation or set of operations in relation to the data, and includes any of the following: ( a )


document_id: ma-2008
term: public record
source_provision: s54
definition:
“public record” means any document, record or information filed or lodged with, or contained in any register kept or maintained by, a public agency, where any person may, whether or not on payment of a fee — ( a )


document_id: ma-2008
term: relevant business
source_provision: s54
definition:
“relevant business” , in relation to the designated credit bureau, means any of its business in relation to which a statutory manager has been appointed under section 61(2)( d );


document_id: ma-2008
term: subsequent designated credit bureau
source_provision: s54
definition:
“subsequent designated credit bureau” means a company that is designated by the Registrar under section 56(1) in place of a designated credit bureau which designation has been cancelled under section 58 or 59. [30B [7/2018]


document_id: ma-2008
term: information system
source_provision: s69
definition:
“information system” means computer servers and network equipment operated, maintained or used by a licensee for the purposes of the licensee’s business of moneylending, and any other electronic device that contains borrower information of the licensee;


document_id: ma-2008
term: specified borrower information
source_provision: s69
definition:
“specified borrower information” means one or more types or classes of borrower information that the Registrar may, by written notice to one or more licensees, specify for the purposes of this Part. [Act 38 of 2023 wef 01/03/2024]


document_id: ma-2008
term: borrower or loan information
source_provision: s81A
definition:
“borrower or loan information” means any information (including personal data) relating to any borrower or class or description of borrowers, or any loan or class or description of loans, obtained by the Registrar from a licensee or the designated credit bureau under or for the purposes of this Act;


document_id: ma-2008
term: control
source_provision: s81A
definition:
“control” and “Singapore public sector agency” have the meanings given by section 2(1) of the Public Sector (Governance) Act 2018;


document_id: ma-2008
term: data sharing direction
source_provision: s81A
definition:
“data sharing direction” means a direction given under section 4 of the Public Sector (Governance) Act 2018 on the sharing of information or re‑identification of anonymised information under the control of a Singapore public sector agency;


document_id: ma-2008
term: personal data
source_provision: s81A
definition:
“personal data” means data about an individual who can be identified from that data. [Act 38 of 2023 wef 01/03/2024]


document_id: ma-2017
term: approved certification scheme
source_provision: s2
definition:
“approved certification scheme” means an accreditation or a certification scheme designated as an approved certification scheme under section 7;


document_id: ma-2017
term: designated mediation service provider
source_provision: s2
definition:
“designated mediation service provider” means a mediation service provider designated under section 7;


document_id: ma-2017
term: mediated settlement agreement
source_provision: s2
definition:
“mediated settlement agreement” , in relation to a mediation, means an agreement by some or all of the parties to the mediation settling the whole or part of the dispute to which the mediation relates;


document_id: ma-2017
term: mediation institution
source_provision: s2
definition:
“mediation institution” means a body or an organisation that administers an accreditation or a certification scheme for mediators;


document_id: ma-2017
term: mediation service provider
source_provision: s2
definition:
“mediation service provider” means a body or an organisation that provides services for the conduct of mediation and has in place procedures or rules to govern the conduct of mediation;


document_id: ma-2017
term: party to a mediation
source_provision: s2
definition:
“party to a mediation” means any party to the whole or part of a dispute that is referred for mediation, but does not include any mediator conducting the mediation;


document_id: ma-2017
term: regulatory authority
source_provision: s9
definition:
“regulatory authority” means any body or organisation in Singapore charged with the public function of regulating entities or individuals, whether under any written law or otherwise.


document_id: macma-2000
term: appropriate authority
source_provision: s2
definition:
“appropriate authority” , in relation to a foreign country, means a person or authority whom the Attorney‑General is satisfied is authorised under the law of that country — ( a )


document_id: macma-2000
term: competent authority
source_provision: s2
definition:
“competent authority” , in relation to a foreign confiscation order, means an authority of a foreign country that is competent under the laws of that foreign country to make the foreign confiscation order; [Act 42 of 2024 wef 28/03/2025]


document_id: macma-2000
term: corresponding drug law
source_provision: s2
definition:
“corresponding drug law” , in relation to a foreign country, means a law of the foreign country providing for the control or regulation, in that country or the part of that country in which the law is in force, of — ( a )


document_id: macma-2000
term: criminal proceedings
source_provision: s2
definition:
“criminal proceedings” means a trial of a person for a Singapore offence or foreign offence (as the case may be) and includes any proceeding to determine whether a particular person should be tried for the offence;


document_id: macma-2000
term: defendant
source_provision: s2
definition:
“defendant” means a person against whom, or in relation to whose property, a foreign confiscation order is or may be made; [Act 42 of 2024 wef 28/03/2025]


document_id: macma-2000
term: financial institution
source_provision: s2
definition:
“financial institution” has the meaning given by section 2 of the Financial Services and Markets Act 2022; [Act 18 of 2022 wef 28/04/2023]


document_id: macma-2000
term: foreign law immunity certificate
source_provision: s2
definition:
“foreign law immunity certificate” means a certificate given, or a declaration made, by a foreign country or under the law of a foreign country, certifying or declaring that, under the law of that country, persons generally or a specified person could or could not, either generally or in specified proceedings and either generally or in specified circumstances, be required — ( a )


document_id: macma-2000
term: foreign tax evasion offence
source_provision: s2
definition:
“foreign tax evasion offence” means an offence against the national law of a foreign country that consists of the doing of any of the following (however described) wilfully with intent to evade, or to assist any other person to evade, any tax of that country: ( a )


document_id: macma-2000
term: instrumentality forfeiture order
source_provision: s2
definition:
“instrumentality forfeiture order” means an order made by a court or other competent authority of a foreign country, on or after the appointed date for that country, for the forfeiture, and the destruction or other disposal, of — ( a )


document_id: macma-2000
term: material
source_provision: s2
definition:
“material” includes any book, document or other record in whatever form, and any container or article relating thereto;


document_id: macma-2000
term: prescribed foreign country
source_provision: s2
definition:
“prescribed foreign country” means a foreign country declared by the Minister, by an order made under section 17(1), as a prescribed foreign country;


document_id: macma-2000
term: process
source_provision: s2
definition:
“process” means any summons, warrant, order or other document in respect of a criminal matter that is issued — ( a )


document_id: macma-2000
term: property
source_provision: s2
definition:
“property” means money or any movable or immovable property, including things in action and other intangible or incorporeal property; [Act 42 of 2024 wef 28/03/2025]


document_id: macma-2000
term: VCC
source_provision: s2
definition:
“VCC” means a VCC or variable capital company as defined in section 2(1) of the Variable Capital Companies Act 2018. [24/2004; 8/2006; 5/2014; 23/2014; 26/2015; 44/2018] [Act 42 of 2024 wef 28/03/2025]


document_id: macma-2000
term: legal counsel
source_provision: s2A
definition:
“legal counsel” means a legal counsel as defined in section 3(7) of the Evidence Act 1893, and includes an interpreter or other person who works under the supervision of a legal counsel. [23/2014]


document_id: macma-2000
term: foreign request
source_provision: s41
definition:
“foreign request” means a request from a foreign country to Singapore under Part 3 for assistance in a criminal matter;


document_id: macma-2000
term: Minister
source_provision: s41
definition:
“Minister” includes a public officer authorised by the Minister for the purposes of this section; [Act 31 of 2022 wef 01/11/2022]


document_id: macma-2000
term: Singapore request
source_provision: s41
definition:
“Singapore request” means a request by Singapore to a foreign country under Part 2 for assistance in a criminal matter.


document_id: masa-1955
term: proprietary designation
source_provision: s2
definition:
“proprietary designation” , in relation to the sale of an article consisting of or comprising a substance recommended as a medicine, means a word or words used or proposed to be used in connection with the sale of articles consisting of or comprising the substance for the purpose of indicating that they are the goods of a particular person by virtue of manufacture, selection, certification, dealing with or offering for sale; and “proprietor”, in relation to such a designation, means the person whose goods are indicated or intended to be indicated as aforesaid by the designation;


document_id: masa-1955
term: public hospital
source_provision: s2
definition:
“public hospital” includes any public clinic, public dispensary or other public institution for the reception of the sick whether as in-patients or outpatients;


document_id: masa-1955
term: substance recommended as a medicine
source_provision: s2
definition:
“substance recommended as a medicine” , in relation to the sale of an article consisting of or comprising a substance so recommended, means a substance which is referred to — ( a )


document_id: masa-1970
term: director
source_provision: s2
definition:
“director” means a director appointed under section 8(1) and the chairperson and the deputy chairperson of the board;


document_id: masa-1970
term: money market operations
source_provision: s2
definition:
“money market operations” means any transaction undertaken by the Authority as the central bank to manage liquidity in the banking system;


document_id: masa-1970
term: officer
source_provision: s2
definition:
“officer” , in relation to the Authority, includes any person employed by the Authority in an executive capacity;


document_id: masa-1970
term: primary dealer
source_provision: s2
definition:
“primary dealer” means a person appointed under section 145 as a primary dealer for securities issued by the Authority. [24/2003; 13/2007; 9/2013; 4/2017; 31/2017]


document_id: masa-1970
term: generally available information
source_provision: s14
definition:
“generally available information” means information that consists of readily observable matter, including information that consists of deductions, conclusions or inferences made or drawn from readily observable matter;


document_id: masa-1970
term: prescribed circumstances
source_provision: s14
definition:
“prescribed circumstances” or “prescribed purpose” means any circumstances or purpose prescribed in regulations made under section 14D. [40/2020]


document_id: masa-1970
term: specified purpose
source_provision: s14C
definition:
“specified purpose” means any purpose specified in the Eleventh Schedule to the Personal Data Protection Act 2012. [40/2020]


document_id: masa-1970
term: foreign reserve asset
source_provision: s23
definition:
“foreign reserve asset” means any moneys in a currency other than Singapore dollars or a financial asset not denominated in the currency of Singapore; [Act 5 of 2022 wef 21/02/2022]


document_id: masa-1970
term: relevant Suspicious Transaction Reporting Officer
source_provision: s23
definition:
“relevant Suspicious Transaction Reporting Officer” means a Suspicious Transaction Reporting Officer who is an officer or employee of the Authority;


document_id: masa-1970
term: Suspicious Transaction Reporting Officer
source_provision: s23
definition:
“Suspicious Transaction Reporting Officer” has the meaning given by section 2(1) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992. [9/2013]


document_id: masa-1970
term: book-entry securities and instruments
source_provision: s29A
definition:
“book-entry securities and instruments” means any securities and instruments that are transferable by a book-entry on a register or otherwise, and are — ( a )


document_id: masa-1970
term: certification authority
source_provision: s29A
definition:
“certification authority” has the meaning given in the Third Schedule to the Electronic Transactions Act 2010;


document_id: masa-1970
term: participant
source_provision: s29A
definition:
“participant” means a person approved by the Authority to be a participant of a settlement system, and includes the Authority where it participates in the settlement system;


document_id: masa-1970
term: real-time gross settlement system
source_provision: s29A
definition:
“real-time gross settlement system” means a system which can effect final settlement of funds, payment obligations and book-entry securities and instruments on a continuous basis during such operating hours of a processing day as the Authority may determine and on a transaction‑by‑transaction basis;


document_id: masa-1970
term: settlement system
source_provision: s29A
definition:
“settlement system” means any real-time gross settlement system established under subsection (1). [39/2002; 2/2012]


document_id: masa-1970
term: book-entry MAS securities
source_provision: s133
definition:
“book-entry MAS securities” means any securities issued by the Authority under this Part in the form of an entry in the records of the Authority;


document_id: masa-1970
term: security interest
source_provision: s133
definition:
“security interest” means an interest, not being an interest arising from a trust, in property which secures the payment of a debt or performance of an obligation. [9/2013; 31/2017]


document_id: mboa-1960
term: benefit
source_provision: s2
definition:
“benefit” means the payment made by a mutual benefit organisation for the relief or maintenance of the members or subscribers or on birth or death in accordance with the rules of the mutual benefit organisation;


document_id: mboa-1960
term: mutual benefit organisation
source_provision: s2
definition:
“mutual benefit organisation” or “organisation” means any organisation which by its objects and rules either as the principal object or as an ancillary object makes provision by voluntary subscriptions of the members thereof or subscribers thereto with or without the aid of donations for — ( a )


document_id: mboa-1960
term: officer
source_provision: s2
definition:
“officer” means the president, the secretary and members of a committee of an organisation and includes persons holding positions analogous to those of president, secretary or member of a committee;


document_id: mboa-1960
term: Registrar
source_provision: s2
definition:
“Registrar” means the officer appointed as Registrar of Mutual Benefit Organisations and includes an Assistant Registrar of Mutual Benefit Organisations;


document_id: mboa-1960
term: subscription
source_provision: s2
definition:
“subscription” means a subscription paid by a member or subscriber to a mutual benefit organisation and, where a mutual benefit organisation carries on activities other than those of a mutual benefit organisation, means the subscription paid by the member or subscriber for the purpose of obtaining the benefits provided by the rules of the organisation.


document_id: mca-2008
term: clinical trial
source_provision: s2
definition:
“clinical trial” means a clinical trial within the meaning of the Medicines Act 1975 or the Health Products Act 2007;


document_id: mca-2008
term: deputy
source_provision: s2
definition:
“deputy” means a person appointed by the court under section 20(2)( b ) to make decisions on behalf of another person (“P”) in relation to a matter or matters concerning all or any of the following in respect of which P lacks capacity: ( a )


document_id: mca-2008
term: donee
source_provision: s2
definition:
“donee” means a person who is conferred authority by a donor (“P”) under a lasting power of attorney to make decisions about all or any of the following when P no longer has capacity to make such decisions: ( a )


document_id: mca-2008
term: donor
source_provision: s2
definition:
“donor” means a person (“P”) who confers authority on a donee (or donees) under a lasting power of attorney to make decisions about all or any of the following when P no longer has capacity to make those decisions: ( a )


document_id: mca-2008
term: electronic
source_provision: s2
definition:
“electronic” , “electronic record”, “record”, “secure electronic signature”, “signed” and “signature” have the meanings given by section 2(1) of the Electronic Transactions Act 2010 * ; [Act 16 of 2021 wef 14/11/2022]


document_id: mca-2008
term: electronic instrument
source_provision: s2
definition:
“electronic instrument” means an electronic record that confers authority of the kind mentioned in section 11(1); [Act 16 of 2021 wef 14/11/2022]


document_id: mca-2008
term: electronic transaction system
source_provision: s2
definition:
“electronic transaction system” means the electronic transaction system established by the Public Guardian under section 10B(1); [Act 16 of 2021 wef 14/11/2022]


document_id: mca-2008
term: life-sustaining treatment
source_provision: s2
definition:
“life-sustaining treatment” , in relation to a person, means treatment which, in the view of another person providing health care for that person, is necessary to sustain life;


document_id: mca-2008
term: non-electronic lasting power of attorney
source_provision: s2
definition:
“non-electronic lasting power of attorney” means a lasting power of attorney that is created using non-electronic means; [Act 16 of 2021 wef 14/11/2022]


document_id: mca-2008
term: Public Guardian
source_provision: s2
definition:
“Public Guardian” means the Public Guardian appointed under section 30(1) and, unless the context otherwise requires, includes any Assistant Public Guardian appointed under section 30(1A);


document_id: mca-2008
term: registered medical practitioner
source_provision: s2
definition:
“registered medical practitioner” means any person who is registered as a medical practitioner under the Medical Registration Act 1997;


document_id: mca-2008
term: Singapore public sector agency
source_provision: s2
definition:
“Singapore public sector agency” has the meaning given by section 2(1) of the Public Sector (Governance) Act 2018; [Act 16 of 2021 wef 01/04/2023]


document_id: mca-2008
term: will
source_provision: s2
definition:
“will” includes codicil. [*Updated to be consistent with the 2020 Revised Edition] [27/2014; 29/2015; 10/2016; 40/2019]


document_id: mca-2008
term: electronic copy
source_provision: s15A
definition:
“electronic copy” , in relation to a non-electronic lasting power of attorney, means an electronic copy of the lasting power of attorney caused to be made and kept in the electronic transaction system by the Public Guardian;


document_id: mca-2008
term: relevant error
source_provision: s15A
definition:
“relevant error” , in relation to an electronic copy of a non-electronic lasting power of attorney, means any disparity or inconsistency between the electronic copy and the lasting power of attorney that is registered by the Public Guardian. [Act 16 of 2021 wef 14/11/2022]


document_id: mca-2008
term: legal or other representative
source_provision: s40
definition:
“legal or other representative” , in relation to a party to proceedings, means any person exercising a right of audience or right to conduct litigation on the party’s behalf;


document_id: mca-2008
term: email address
source_provision: s43C
definition:
“email address” means the last email address given by the addressee concerned to the Public Guardian as the email address for the service of documents under this Act;


document_id: mca-2008
term: mobile telephone number
source_provision: s43C
definition:
“mobile telephone number” means the last mobile telephone number given by the addressee concerned to the Public Guardian as the mobile telephone number for the service of an electronic notice under subsection (3)( g )(ii), (4)( e )(ii) or (5)( e )(ii);


document_id: mca-2008
term: person
source_provision: s43C
definition:
“person” , in respect of which a document may be served, includes a partnership and an unincorporated association;


document_id: mca-2008
term: residential address
source_provision: s43C
definition:
“residential address” means an individual’s usual or last known place of residence in Singapore. [Act 16 of 2021 wef 14/11/2022]


document_id: mda-1973
term: approved institution
source_provision: s2
definition:
“approved institution” means any institution or place declared by the Minister to be an approved institution under section 35;


document_id: mda-1973
term: article liable to seizure
source_provision: s2
definition:
“article liable to seizure” means any money, thing, controlled equipment or controlled material by means of or in respect of which an offence under this Act has been committed or which contains or constitutes evidence of an offence under this Act; [Act 12 of 2023 wef 01/06/2023]


document_id: mda-1973
term: autonomous system
source_provision: s2
definition:
“autonomous system” , in relation to a motor vehicle or vessel, means a system that enables the operation of the motor vehicle or vessel without the active physical control of, or monitoring by, a human operator;


document_id: mda-1973
term: autonomous vehicle
source_provision: s2
definition:
“autonomous vehicle” means a motor vehicle equipped wholly or substantially with an autonomous system (also commonly known as a driverless vehicle), and includes a trailer drawn by such a motor vehicle;


document_id: mda-1973
term: cannabis
source_provision: s2
definition:
“cannabis” means any part of a plant of the genus Cannabis, or any part of such plant, by whatever name it is called;


document_id: mda-1973
term: cannabis mixture
source_provision: s2
definition:
“cannabis mixture” means any mixture of vegetable matter containing tetrahydrocannabinol and cannabinol in any quantity;


document_id: mda-1973
term: cannabis resin
source_provision: s2
definition:
“cannabis resin” means any substance containing resinous material and in which is found tetrahydrocannabinol and cannabinol in any quantity;


document_id: mda-1973
term: Class A drug
source_provision: s2
definition:
“Class A drug” , “Class B drug” and “Class C drug” mean any of the substances and products for the time being specified in Parts 1, 2 and 3 of the First Schedule, respectively;


document_id: mda-1973
term: community rehabilitation centre
source_provision: s2
definition:
“community rehabilitation centre” means any place declared by the Minister as such under section 35;


document_id: mda-1973
term: controlled drug
source_provision: s2
definition:
“controlled drug” means any substance or product which is for the time being specified in Part 1, 2 or 3 of the First Schedule or anything that contains any such substance or product;


document_id: mda-1973
term: controlled equipment, controlled material or controlled substance
source_provision: s2
definition:
“controlled equipment, controlled material or controlled substance” means any equipment, material or substance, respectively, specified in the Third Schedule;


document_id: mda-1973
term: corresponding law
source_provision: s2
definition:
“corresponding law” means a law stated in a certificate purporting to be issued by or on behalf of the government of a country outside Singapore to be a law providing for the control and regulation in that country of — ( a )


document_id: mda-1973
term: drug addict
source_provision: s2
definition:
“drug addict” means a person who, through the use of any controlled drug or psychoactive substance, has developed — ( a )


document_id: mda-1973
term: excluded substance
source_provision: s2
definition:
“excluded substance” means a substance specified in the Fifth Schedule; [Act 12 of 2023 wef 01/06/2024]


document_id: mda-1973
term: Home Team Science and Technology Agency
source_provision: s2
definition:
“Home Team Science and Technology Agency” means the Home Team Science and Technology Agency established by section 3 of the Home Team Science and Technology Agency Act 2019; [Act 12 of 2023 wef 01/06/2024]


document_id: mda-1973
term: inmate
source_provision: s2
definition:
“inmate” means a person who is detained in an approved institution or a community rehabilitation centre;


document_id: mda-1973
term: officer of the Bureau
source_provision: s2
definition:
“officer of the Bureau” means the Director or any person appointed under section 3 as a Deputy Director, a Divisional Director or an officer of the Central Narcotics Bureau;


document_id: mda-1973
term: opium
source_provision: s2
definition:
“opium” means any substance containing in any quantity morphine and one or more of the following, namely, codeine, narcotine, papaverine and thebaine but does not include poppy-straw which is not mixed in any such substance;


document_id: mda-1973
term: psychoactive effect
source_provision: s2
definition:
“psychoactive effect” means the stimulation or depression, whether directly or indirectly, of an individual’s central nervous system, affecting the individual’s mental functioning or emotional state; [Act 12 of 2023 wef 01/06/2024]


document_id: mda-1973
term: Review Committee
source_provision: s2
definition:
“Review Committee” , in relation to an approved institution, means the Review Committee appointed for the institution under section 37;


document_id: mda-1973
term: specified drug
source_provision: s2
definition:
“specified drug” , except for the purposes of the Second Schedule, means a drug specified in the Fourth Schedule;


document_id: mda-1973
term: unmanned aircraft
source_provision: s2
definition:
“unmanned aircraft” and “unmanned aircraft system” have the meanings given by section 2(1) of the Air Navigation Act 1966;


document_id: mda-1973
term: vehicle
source_provision: s2
definition:
“vehicle” means any means of transport used on land, whether self-propelled or not, such as a train, motor car, bicycle or personal mobility device;


document_id: mda-1973
term: vulnerable person
source_provision: s2
definition:
“vulnerable person” means any person who suffers from an impairment of, or a disturbance in the functioning of, the mind or brain resulting from any disability or disorder of the mind or brain which impairs the ability to make a proper judgment in relation to the commission of any offence under this Act;


document_id: mda-1973
term: drug paraphernalia
source_provision: s11B
definition:
“drug paraphernalia” means any pipe, syringe, utensil, apparatus or other article for the purpose of smoking, administering or consuming a controlled drug. [1/2019]


document_id: mda-1973
term: paraphernalia
source_provision: s11N
definition:
“paraphernalia” means any pipe, syringe, utensil, apparatus or other article for the purpose of smoking, administering or consuming a psychoactive substance. [Act 12 of 2023 wef 01/06/2024]


document_id: mda-1973
term: relevant officer
source_provision: s26A
definition:
“relevant officer” means any Deputy Director of the Central Narcotics Bureau appointed under section 3(1) or any person authorised by the Deputy Director;


document_id: mda-1973
term: seized item
source_provision: s26A
definition:
“seized item” means any ship, hovercraft, aircraft, autonomous vehicle, unmanned aircraft, unmanned vessel, component of the autonomous system of an autonomous vehicle or unmanned vessel, or component of an unmanned aircraft system, vehicle or train that is seized under section 24 or 26. [1/2019]


document_id: mda-1973
term: oral fluid test
source_provision: s31B
definition:
“oral fluid test” means a test carried out by an oral fluid testing device for the purpose of ascertaining whether any controlled drug or psychoactive substance is present in the person’s oral fluid; [Act 12 of 2023 wef 01/06/2024]


document_id: mda-1973
term: oral fluid testing device
source_provision: s31B
definition:
“oral fluid testing device” means any device that is designed to indicate the presence of any controlled drug or psychoactive substance in the person’s oral fluid. [1/2019] [Act 12 of 2023 wef 01/06/2024]


document_id: mda-1973
term: registered medical practitioner
source_provision: s40A
definition:
“registered medical practitioner” has the meaning given by the Medical Registration Act 1997 and includes a dentist registered under the Dental Registration Act 1999.


document_id: mea-2017
term: establishment for massage
source_provision: s2
definition:
“establishment for massage” means any premises used, represented as being used, or intended to be used, for the reception or treatment of persons seeking massage;


document_id: mea-2017
term: inspecting officer
source_provision: s2
definition:
“inspecting officer” means the Licensing Officer, an Assistant Licensing Officer, a police officer or an authorised person;


document_id: mea-2017
term: Licensing Officer
source_provision: s2
definition:
“Licensing Officer” means the officer appointed under section 3( a ), and includes an Assistant Licensing Officer;


document_id: mea-2017
term: massage
source_provision: s2
definition:
“massage” means the act of rubbing, kneading, or manipulating the human body or any part of it, by any person (whether or not using any hand‑held equipment), for the purpose of relaxing muscle tension, stimulating circulation, increasing suppleness or otherwise;


document_id: mea-2017
term: occupier
source_provision: s2
definition:
“occupier” , in relation to any premises, means the tenant, subtenant or lessee of the premises or any person in charge of the premises, whether or not that person is in actual occupation and whether or not that person has powers to further let or sublet the premises;


document_id: mea-2017
term: owner
source_provision: s2
definition:
“owner” , in relation to any premises, means a person who, for the time being, has power or authority to let, hire, sell or convey the premises to another person, or who receives the rent of the premises whether on that person’s own account or as an agent or a trustee for any other person;


document_id: mea-2017
term: repealed Act
source_provision: s2
definition:
“repealed Act” means the Massage Establishments Act (Cap. 173, 2013 Revised Edition) repealed by this Act;


document_id: mea-2017
term: lock
source_provision: s18
definition:
“lock” means a device for securing a door or window or other part of premises, and includes a lock in a master key system;


document_id: mecesa-2000
term: approved institution
source_provision: s2
definition:
“approved institution” means any hospital or other healthcare institution approved by the Minister under section 8;


document_id: mecesa-2000
term: approved provider
source_provision: s2
definition:
“approved provider” means an organisation providing step‑down care in respect of which an approval under section 23(5)( a ) is in force;


document_id: mecesa-2000
term: approved services
source_provision: s2
definition:
“approved services” means step-down care provided by an approved provider in respect of which an approval under section 23(5)( a ) is in force;


document_id: mecesa-2000
term: authorised officer
source_provision: s2
definition:
“authorised officer” means any officer authorised by the Minister in writing to exercise such power or perform such function or duty under this Act as the Minister may specify in writing;


document_id: mecesa-2000
term: Medifund
source_provision: s2
definition:
“Medifund” means the Medical Endowment Fund established under the repealed Medical Endowment Scheme Act (Cap. 173A, 1994 Revised Edition) and reconstituted under this Act;


document_id: mecesa-2000
term: personal care
source_provision: s2
definition:
“personal care” means assistance of a personal nature given to help a person who, by reason of any sickness, disability or injury, is unable on his or her own to attend to his or her daily needs or carry out his or her daily routine;


document_id: mecesa-2000
term: recurrent costs
source_provision: s2
definition:
“recurrent costs” , in relation to the provision of any step‑down care, means all costs incurred or to be incurred by the provider in relation to its ongoing operations in providing such care other than the following costs: ( a )


document_id: mecesa-2000
term: step-down care institution
source_provision: s2
definition:
“step-down care institution” means any premises used (whether or not exclusively) for the purpose of providing step‑down care;


document_id: memta-2024
term: authorised financial accounting standard
source_provision: s2
definition:
“authorised financial accounting standard” , in relation to an entity, means a set of generally acceptable accounting principles permitted by the body responsible for prescribing, establishing or accepting accounting standards for financial reporting purposes in the jurisdiction the entity is located in;


document_id: memta-2024
term: Comptroller
source_provision: s2
definition:
“Comptroller” means the Comptroller of Income Tax, and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by section 73 or 75, a Deputy Comptroller or Assistant Comptroller appointed under section 3(1) of the ITA;


document_id: memta-2024
term: controlling interest
source_provision: s2
definition:
“controlling interest” means an ownership interest in an entity such that the entity that is the interest holder — ( a )


document_id: memta-2024
term: DTT
source_provision: s2
definition:
“DTT” or “domestic top‑up tax” means the tax imposed under Part 3 in respect of an MNE group, and (to avoid doubt) includes an amount of that tax that an entity is to pay pursuant to an election under section 45;


document_id: memta-2024
term: excluded dividends
source_provision: s2
definition:
“excluded dividends” means dividends or other distributions received or accrued in respect of a direct ownership interest in an entity, that is not — ( a )


document_id: memta-2024
term: excluded equity gain or loss
source_provision: s2
definition:
“excluded equity gain or loss” means any gain, profit or loss included in the FANIL of a constituent entity of an MNE group arising from — ( a )


document_id: memta-2024
term: FANIL
source_provision: s2
definition:
“FANIL” or “financial accounting net income or loss” has the meaning given by paragraph 6 of the First Schedule;


document_id: memta-2024
term: filing entity
source_provision: s2
definition:
“filing entity” means a constituent entity of an MNE group that files a GloBE information return (whether in Singapore or in another jurisdiction) for the purpose of the MTT under this Act or a qualified IIR, as the case may be;


document_id: memta-2024
term: GIR
source_provision: s2
definition:
“GIR” or “GloBE information return” means a return under section 40, or an equivalent return made in a jurisdiction outside Singapore for the purpose of a qualified IIR;


document_id: memta-2024
term: GloBE rules
source_provision: s2
definition:
“GloBE rules” means the rules set out in the document entitled “Tax Challenges Arising from the Digitalisation of the Economy — Global Anti‑Base Erosion Model Rules (Pillar Two)”, published by the Organisation for Economic Co‑operation and Development (OECD) on 20 December 2021, as amended from time to time, and as further explained in the following documents (as amended from time to time): ( a )


document_id: memta-2024
term: intermediate parent entity
source_provision: s2
definition:
“intermediate parent entity” means a constituent entity of an MNE group (other than an ultimate parent entity, partially‑owned parent entity, permanent establishment, investment entity or insurance investment entity) that holds an ownership interest in another constituent entity of the same MNE group;


document_id: memta-2024
term: material competitive distortion
source_provision: s2
definition:
“material competitive distortion” means an application of a specific principle or procedure under a set of generally accepted accounting principles that results in a total variation greater than EUR 75 million (or its equivalent in other currency as determined under the regulations) in the financial year concerned, as compared to the amount that would have been determined by applying a principle or procedure of the International Financial Reporting Standards (IFRS) published by the International Accounting Standards Board (IASB) that corresponds to the firstmentioned principle or procedure;


document_id: memta-2024
term: minority‑owned constituent entity
source_provision: s2
definition:
“minority‑owned constituent entity” and “minority‑owned subgroup” have the meanings given by paragraph 9 of the First Schedule;


document_id: memta-2024
term: MNE group
source_provision: s2
definition:
“MNE group” means a group that has at least one entity or permanent establishment that is not located in the jurisdiction of the ultimate parent entity;


document_id: memta-2024
term: OECD Model Tax Convention
source_provision: s2
definition:
“OECD Model Tax Convention” means the Model Tax Convention on Income and on Capital published by the Organisation for Economic Co‑operation and Development (OECD) on 18 December 2017, as amended from time to time;


document_id: memta-2024
term: ownership interest
source_provision: s2
definition:
“ownership interest” means a direct ownership interest as defined in subsection (5) or an indirect ownership interest as defined in subsection (6);


document_id: memta-2024
term: partially‑owned parent entity
source_provision: s2
definition:
“partially‑owned parent entity” means a constituent entity of an MNE group (other than an ultimate parent entity, permanent establishment, investment entity or insurance investment entity) — ( a )


document_id: memta-2024
term: portfolio shareholding
source_provision: s2
definition:
“portfolio shareholding” means direct ownership interests in an entity that are held by one or more entities of an MNE group and that, in total, carry rights to less than 10% of the profits, capital, reserves, or voting rights of that entity at the date of distribution or disposition; [Act 25 of 2025 wef 01/01/2025]


document_id: memta-2024
term: qualified domestic minimum top‑up tax
source_provision: s2
definition:
“qualified domestic minimum top‑up tax” means a tax imposed by the law of a jurisdiction other than Singapore that is prescribed in the regulations as being equivalent in effect as the DTT;


document_id: memta-2024
term: qualified IIR
source_provision: s2
definition:
“qualified IIR” means a tax imposed by the law of a jurisdiction other than Singapore that is prescribed in the regulations as being equivalent in effect as the MTT;


document_id: memta-2024
term: qualified UTPR
source_provision: s2
definition:
“qualified UTPR” means a tax imposed by the law of a jurisdiction other than Singapore that is prescribed in the regulations as an undertaxed profits tax that is equivalent in effect as the tax imposed by the UTPR in the GloBE rules;


document_id: memta-2024
term: qualifying competent authority agreement
source_provision: s2
definition:
“qualifying competent authority agreement” , in relation to a jurisdiction, means an agreement between the competent authority of Singapore and the competent authority of that jurisdiction for the automatic exchange of GloBE information returns;


document_id: memta-2024
term: carrying value
source_provision: s18
definition:
“carrying value” , in relation to an eligible tangible asset of a constituent entity of an MNE group for a financial year, means the average of — ( a )


document_id: memta-2024
term: allocable adjusted covered taxes
source_provision: s24
definition:
“allocable adjusted covered taxes” , in relation to an investment entity or insurance investment entity, means the adjusted covered taxes of the entity (determined in accordance with paragraph 1 of the First Schedule) that is attributable to its allocable GloBE income or loss;


document_id: memta-2024
term: allocable GloBE income or loss
source_provision: s24
definition:
“allocable GloBE income or loss” , in relation to an investment entity or insurance investment entity, means the amount determined by the formula R &#215; S, where — ( a )


document_id: mhcta-2008
term: designated medical practitioner
source_provision: s2
definition:
“designated medical practitioner” , in relation to any psychiatric institution, means a medical practitioner who is working in the psychiatric institution and who is designated by name or office in writing by the Director‑General or such public officer as the Director‑General may appoint, for the purposes of this Act; [Act 11 of 2023 wef 01/05/2023]


document_id: mhcta-2008
term: medical practitioner
source_provision: s2
definition:
“medical practitioner” means any person who is registered as a medical practitioner under the Medical Registration Act 1997;


document_id: mhcta-2008
term: mental disorder
source_provision: s2
definition:
“mental disorder” means any mental illness or any other disorder or disability of the mind, and “mentally disordered” is to be construed accordingly;


document_id: mhcta-2008
term: patient
source_provision: s2
definition:
“patient” means any person who has been detained or is receiving treatment in a psychiatric institution;


document_id: mhcta-2008
term: principal officer
source_provision: s2
definition:
“principal officer” , in relation to any psychiatric institution, means the chairperson, medical board of the hospital which has been designated as a psychiatric institution or a part of which has been designated as a psychiatric institution (as the case may be) and includes any acting chairperson of the medical board or any person acting in a similar capacity as chairperson, medical board, whether or not that person is known by such designation;


document_id: mhcta-2008
term: psychiatric institution
source_provision: s2
definition:
“psychiatric institution” means a psychiatric institution designated by the Minister under section 3;


document_id: mhcta-2008
term: psychiatrist
source_provision: s2
definition:
“psychiatrist” means any medical practitioner who is registered as a psychiatrist in the Register of Specialists under the Medical Registration Act 1997;


document_id: mhcta-2008
term: relative
source_provision: s2
definition:
“relative” , in relation to a person suffering or appearing to be suffering from mental disorder, means any of the following persons being, in the case of any of the persons mentioned in paragraphs ( b ) to ( i ), a person 18 years of age or older: ( a )


document_id: mia-1906
term: freight
source_provision: s90
definition:
“freight” includes the profit derivable by a shipowner from the employment of his ship to carry his own goods or movables, as well as freight payable by a third party, but does not include passage money;


document_id: mia-1906
term: movables
source_provision: s90
definition:
“movables” means any movable tangible property, other than the ship, and includes money, valuable securities, and other documents;


document_id: mlmpspa-1973
term: benefit
source_provision: s2
definition:
“benefit” includes any gratuity, commission, cross commission, bonus, refund, discount, dividend and any other payment, service or advantage of whatever description, but does not include — ( a )


document_id: mlmpspa-1973
term: commodity
source_provision: s2
definition:
“commodity” means any goods, service, right or other property, whether tangible or intangible, capable of being the subject of a sale, lease or licence;


document_id: mlmpspa-1973
term: company
source_provision: s2
definition:
“company” means a company as defined in the Companies Act 1967 and includes a corporation as defined in that Act;


document_id: mlmpspa-1973
term: multi-level marketing scheme or arrangement
source_provision: s2
definition:
“multi-level marketing scheme or arrangement” has the same meaning as “pyramid selling scheme or arrangement” in this Act;


document_id: mlmpspa-1973
term: pyramid selling scheme or arrangement
source_provision: s2
definition:
“pyramid selling scheme or arrangement” means any scheme or arrangement for the distribution or the purported distribution of a commodity by which — ( a )


document_id: mlsa-2015
term: approved medical institution
source_provision: s2
definition:
“approved medical institution” means a medical institution that is approved under section 3A; [Act 40 of 2024 wef 01/04/2025]


document_id: mlsa-2015
term: approved medical treatment or services
source_provision: s2
definition:
“approved medical treatment or services” means any medical treatment or medical services approved by the Minister for the purposes of section 3;


document_id: mlsa-2015
term: Central Provident Fund
source_provision: s2
definition:
“Central Provident Fund” means the Central Provident Fund established under section 6 of the CPF Act;


document_id: mlsa-2015
term: claimable medical treatment or services
source_provision: s2
definition:
“claimable medical treatment or services” , in relation to an approved medical institution, means any approved medical treatment or services — ( a )


document_id: mlsa-2015
term: health declaration
source_provision: s2
definition:
“health declaration” means a declaration, as to whether a person has any pre‑existing medical condition, submitted to the Board for the purposes of determining whether premium loading under the Scheme applies to that person;


document_id: mlsa-2015
term: healthcare-related public scheme
source_provision: s2
definition:
“healthcare-related public scheme” means a public scheme, prescribed for the purposes of Part 5, that is established to provide any grant, subsidy or benefit for the payment of any healthcare expenses, and includes a relevant public scheme;


document_id: mlsa-2015
term: household composition
source_provision: s2
definition:
“household composition” means information on the identity and particulars of the persons who comprise a household for the purposes of determining whether a member of that household satisfies the eligibility criteria for a grant, subsidy or benefit under a relevant public scheme or any tier or category within such eligibility criteria;


document_id: mlsa-2015
term: investigator
source_provision: s2
definition:
“investigator” means a public officer appointed under section 20(1) or an officer of the Board appointed under section 20(2);


document_id: mlsa-2015
term: licensable healthcare service
source_provision: s2
definition:
“licensable healthcare service” has the meaning given by section 3(1) of the Healthcare Services Act 2020; [Act 40 of 2024 wef 01/04/2025]


document_id: mlsa-2015
term: means declaration
source_provision: s2
definition:
“means declaration” means a declaration, submitted to a person appointed by the Minister, for the purposes of determining a person’s household income or eligibility for a grant, subsidy or benefit under a relevant public scheme;


document_id: mlsa-2015
term: medical institution
source_provision: s2
definition:
“medical institution” means a provider of a licensable healthcare service that is licensed under the Healthcare Services Act 2020 to provide that licensable healthcare service; [Act 40 of 2024 wef 01/04/2025]


document_id: mlsa-2015
term: MediShield Fund
source_provision: s2
definition:
“MediShield Fund” means the fund called the MediShield Fund referred to in section 56 of the CPF Act as in force immediately before 1 November 2015;


document_id: mlsa-2015
term: MediShield Scheme
source_provision: s2
definition:
“MediShield Scheme” means the medical insurance scheme called the MediShield Scheme referred to in section 53 of the CPF Act as in force immediately before 1 November 2015;


document_id: mlsa-2015
term: outstanding premium
source_provision: s2
definition:
“outstanding premium” means the amount of premium due which remains unpaid, and includes any interest imposed under section 11(1)( a ) in respect of the premium and any penalty imposed under section 17 in respect of the premium;


document_id: mlsa-2015
term: public scheme
source_provision: s2
definition:
“public scheme” means any scheme to provide financial relief, assistance or support to citizens or permanent residents of Singapore, or any part of them, that is established — ( a )


document_id: mlsa-2015
term: relevant authority
source_provision: s2
definition:
“relevant authority” means IRAS, the Commissioner of Stamp Duties, the Comptroller of Goods and Services Tax, the Comptroller of Income Tax, the Comptroller of Property Tax, the Chief Assessor, or any Government department or public authority in possession of means information;


document_id: mlsa-2015
term: relevant public scheme
source_provision: s2
definition:
“relevant public scheme” means a public scheme to provide any grant, subsidy or benefit for the payment of a premium payable under this Act;


document_id: mlsa-2015
term: Scheme
source_provision: s2
definition:
“Scheme” means the medical insurance scheme called the MediShield Life Scheme referred to in section 3.


document_id: mlsa-2015
term: modify
source_provision: s3A
definition:
“modify” , in relation to a condition of an approval, includes deleting, varying and substituting a condition, and adding a condition;


document_id: mlsa-2015
term: Clinical Governance Officer
source_provision: s3B
definition:
“Clinical Governance Officer” , “key appointment holder” and “Principal Officer” have the meanings given by section 2(1) of the Healthcare Services Act 2020;


document_id: mlsa-2015
term: unregistered company
source_provision: s3B
definition:
“unregistered company” has the meaning given by section 245 of the Insolvency, Restructuring and Dissolution Act 2018.


document_id: mlsa-2015
term: parent
source_provision: s33B
definition:
“parent” , in relation to an insured person, means any parent of an insured person who is required under section 4(1)( c )(ii) to pay any premium for the insured person;


document_id: mlsa-2015
term: residential address
source_provision: s33A
definition:
“residential address” means an individual’s usual or last known place of residence in Singapore and includes an address provided in accordance with section 31.


document_id: mlsa-2015
term: electronic service
source_provision: s33B
definition:
“electronic service” , in relation to a recovery body, means any prescribed system established under any written law that enables the recovery body to serve any document, and includes — ( a )


document_id: moa-2003
term: Convention
source_provision: s2
definition:
“Convention” means the Convention for the Suppression of Unlawful Acts against the Safety of Maritime Navigation done in Rome on 10 March 1988;


document_id: moa-2003
term: fixed platform
source_provision: s2
definition:
“fixed platform” means any artificial island, installation or structure permanently attached to the seabed for the purpose of exploration or exploitation of resources or for any other economic purpose;


document_id: moa-2003
term: Protocol
source_provision: s2
definition:
“Protocol” means the Protocol for the Suppression of Unlawful Acts against the Safety of Fixed Platforms located on the Continental Shelf done in Rome on 10 March 1988;


document_id: moa-2003
term: ship
source_provision: s2
definition:
“ship” means any vessel (including hovercraft, submersible craft and other floating craft) other than one which — ( a )


document_id: moda-2004
term: licence
source_provision: s2
definition:
“licence” means a licence granted under section 7(1), and “licensee” is to be construed accordingly;


document_id: moda-2004
term: licensed premises
source_provision: s2
definition:
“licensed premises” , in relation to a licence, means any premises specified in the licence in which optical discs are authorised to be manufactured in accordance with this Act;


document_id: moda-2004
term: manufacture
source_provision: s2
definition:
“manufacture” means the processes and activities involved in the making of optical discs, including (where applicable) mastering or replicating or both;


document_id: moda-2004
term: place
source_provision: s2
definition:
“place” means any area on land or water and includes any building, structure or enclosure, whether moveable or not;


document_id: mopona-1906
term: in or near any public road
source_provision: s2
definition:
“in or near any public road” includes all places in the public road, and all places within 9 metres of it not being effectually separated from and hidden from the road by a wall or otherwise;


document_id: mopona-1906
term: public road
source_provision: s2
definition:
“public road” includes every road, street, passage, footway or square over which the public has a right of way.


document_id: mopona-1906
term: message
source_provision: s14D
definition:
“message” means any sign, signal, writing, image, sound, intelligence or information of any nature transmitted by telecommunications;


document_id: mopona-1906
term: telecommunications
source_provision: s14D
definition:
“telecommunications” means a transmission, emission or reception of signs, signals, writing, images, sounds or intelligence of any nature by wire, radio, optical or other electromagnetic systems whether or not such signs, signals, writing, images, sounds or intelligence have been subjected to rearrangement, computation or other processes by any means in the course of their transmission, emission or reception. [15/2019]


document_id: mopona-1906
term: person responsible
source_provision: s15
definition:
“person responsible” , in relation to the emission of noise, means the person to whose act, default or sufferance the noise is attributable; and where more than one person is responsible for the noise, this section applies to each of those persons whether or not what any one of them is responsible for would by itself amount to a nuisance, or would result in a level of noise justifying any proceedings under this section;


document_id: mopona-1906
term: practicable
source_provision: s15
definition:
“practicable” means reasonably practicable having regard among other things to local conditions and circumstances, to the current state of technical knowledge and to the financial implications.


document_id: mopona-1906
term: specified weapon or equipment
source_provision: s22A
definition:
“specified weapon or equipment” means any weapon or equipment specified by the Minister under subsection (1). [2/2012]


document_id: mopona-1906
term: personal information
source_provision: s39A
definition:
“personal information” means any information, whether true or not, about a person of a type that is commonly used alone or in combination with other information to identify or purport to identify a person, including (but not limited to) biometric data, name, address, date of birth, unique identification number, a written, electronic or digital signature, user authentication code, credit card or debit card number, and password;


document_id: mopona-1906
term: retailer
source_provision: s39A
definition:
“retailer” means a person who, in the course of trade or business, provides the service of registering SIM cards for consumers;


document_id: mopona-1906
term: SIM card
source_provision: s39A
definition:
“SIM card” means a prepaid or postpaid subscriber identification module (SIM) card (whether in physical or digital form) issued with a Singapore telephone number, but does not include a SIM card that is expired or that has been terminated;


document_id: mopona-1906
term: unregistered SIM card
source_provision: s39A
definition:
“unregistered SIM card” means a SIM card that has not been registered with a telecommunication licensee using a person’s personal information.


document_id: morea-1975
term: affiliation order
source_provision: s2
definition:
“affiliation order” means an order (however described) adjudging, finding or declaring a person to be the father of a child, whether or not it also provides for the maintenance of the child;


document_id: morea-1975
term: certificate of arrears
source_provision: s2
definition:
“certificate of arrears” , in relation to a maintenance order, means a certificate certifying that the sums specified in the certificate is to the best of the information or belief of the officer giving the certificate the amount of the arrears due under the order at the date of the certificate or (as the case may be) that to the best of the officer’s information or belief there are no arrears due under the order at that date;


document_id: morea-1975
term: certified copy
source_provision: s2
definition:
“certified copy” , in relation to an order of court, means a copy of the order certified by the proper officer of the court to be a true copy;


document_id: morea-1975
term: court
source_provision: s2
definition:
“court” includes any tribunal or person having power to make, confirm, enforce, vary or revoke a maintenance order that is enforceable by a civil court of competent jurisdiction;


document_id: morea-1975
term: payee
source_provision: s2
definition:
“payee” , in relation to a maintenance order, means the person entitled to the payments for which the order provides;


document_id: morea-1975
term: payer
source_provision: s2
definition:
“payer” , in relation to a maintenance order, means the person liable to make payments under the order;


document_id: morea-1975
term: registered order
source_provision: s2
definition:
“registered order” means a maintenance order which is for the time being registered in a court in Singapore under this Act;


document_id: morea-1975
term: registering court
source_provision: s2
definition:
“registering court” , in relation to a registered order, means the court in which that order is for the time being registered under this Act;


document_id: morea-1975
term: responsible authority
source_provision: s2
definition:
“responsible authority” , in relation to a reciprocating country, means any person who in that country has functions similar to those of the Minister under this Act. [2/2012]


document_id: mpa-1995
term: approved person or organisation
source_provision: s2
definition:
“approved person or organisation” means a person or an organisation that the Minister has approved in writing for the purposes of this Act;


document_id: mpa-1995
term: child
source_provision: s2
definition:
“child” , for a person, includes an illegitimate child, an adopted child or a stepchild of the person; [Act 19 of 2025 wef 05/12/2025] [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: Commissioner
source_provision: s2
definition:
“Commissioner” means the Commissioner for the Maintenance of Parents appointed under section 12(1) and includes a Deputy Commissioner and an Assistant Commissioner for the Maintenance of Parents;


document_id: mpa-1995
term: destitute person
source_provision: s2
definition:
“destitute person” means a destitute person, as defined in section 2(1) of the Destitute Persons Act 1989, who is admitted, or temporarily admitted, into a welfare home under that Act; [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: mediator
source_provision: s2
definition:
“mediator” means any person appointed as a mediator under section 13(12); [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: protector
source_provision: s2
definition:
“protector” has the meaning given by section 2(1) of the Vulnerable Adults Act 2018; [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: record or purported record of abandonment, abuse or neglect
source_provision: s2
definition:
“record or purported record of abandonment, abuse or neglect” , for a person, means any record against or relating to the person that is prescribed to be a record or purported record of the person’s abandonment, abuse or neglect of a child of the person; [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: Tribunal
source_provision: s2
definition:
“Tribunal” means the Tribunal for the Maintenance of Parents established under section 13; [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: vulnerable adult
source_provision: s2
definition:
“vulnerable adult” has the meaning given by section 2(1) of the Vulnerable Adults Act 2018; [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: welfare home
source_provision: s2
definition:
“welfare home” has the meaning given by section 2(1) of the Destitute Persons Act 1989. [Act 22 of 2023 wef 01/07/2024]


document_id: mpa-1995
term: public authority
source_provision: s14A
definition:
“public authority” means any of the following that is specified by the Minister, by notification in the Gazette , to be a public authority: ( a )


document_id: mpasa-1996
term: appointed officer
source_provision: s2
definition:
“appointed officer” means a person authorised or appointed as an appointed officer under section 89A(1);


document_id: mpasa-1996
term: authorised pilot
source_provision: s2
definition:
“authorised pilot” means any person employed or authorised by the Authority to pilot vessels under section 62;


document_id: mpasa-1996
term: beacon
source_provision: s2
definition:
“beacon” means a prominent specially‑constructed object forming a conspicuous mark as a fixed aid to navigation;


document_id: mpasa-1996
term: buoy
source_provision: s2
definition:
“buoy” includes a floating object of any size, shape and colour which is moored to the seabed and serves as an aid to navigation or for other specific purposes;


document_id: mpasa-1996
term: container
source_provision: s2
definition:
“container” means a receptacle 6.1 metres or more in length equipped with corner castings to facilitate handling by mechanical equipment;


document_id: mpasa-1996
term: dangerous cargoes
source_provision: s2
definition:
“dangerous cargoes” means such cargoes, whether packaged, carried in bulk packagings or in bulk, as may be prescribed;


document_id: mpasa-1996
term: Deputy Chairperson
source_provision: s2
definition:
“Deputy Chairperson” means the Deputy Chairperson of the Authority and includes any acting Deputy Chairperson of the Authority;


document_id: mpasa-1996
term: Director of Marine
source_provision: s2
definition:
“Director of Marine” means the Director of Marine appointed under section 4 of the Merchant Shipping Act 1995;


document_id: mpasa-1996
term: dock
source_provision: s2
definition:
“dock” means an artificial excavation or construction in which vessels can be placed for loading, unloading, fitting out or repairing and includes gridirons, slips, keel blocks, inclined planes and all machinery, works, fixtures and anything attached or pertaining thereto;


document_id: mpasa-1996
term: dues
source_provision: s2
definition:
“dues” includes port dues, goods dues and pilotage dues levied under this Act but does not include rates;


document_id: mpasa-1996
term: equipment
source_provision: s2
definition:
“equipment” includes any appliance, apparatus, machinery, system or accessory used or intended to be used for the purposes of providing marine or port services and facilities;


document_id: mpasa-1996
term: goods
source_provision: s2
definition:
“goods” includes dangerous cargoes, animals, carcases, baggage, containers and any other movable property of any kind and whether in a refrigerated form or otherwise;


document_id: mpasa-1996
term: lighthouse
source_provision: s2
definition:
“lighthouse” means a distinctive structure on or off a coast exhibiting a major light designed to serve as an aid to navigation;


document_id: mpasa-1996
term: marine services and facilities
source_provision: s2
definition:
“marine services and facilities” means the towage and pilotage of vessels and the supply of water to vessels;


document_id: mpasa-1996
term: National Maritime Board
source_provision: s2
definition:
“National Maritime Board” means the National Maritime Board established under the repealed National Maritime Board Act (Cap. 198, 1985 Revised Edition) in force immediately before 2 February 1996;


document_id: mpasa-1996
term: owner
source_provision: s2
definition:
“owner” , in relation to any vessel, includes any part‑owner, charterer, operator, consignee or mortgagee in possession of the vessel or any duly authorised agent of any such person;


document_id: mpasa-1996
term: port
source_provision: s2
definition:
“port” means any place in Singapore and any navigable river or channel leading into a place declared to be a port under section 3;


document_id: mpasa-1996
term: port dues
source_provision: s2
definition:
“port dues” means dues levied in respect of a vessel for entering, using, leaving or plying in the port;


document_id: mpasa-1996
term: Port Master
source_provision: s2
definition:
“Port Master” means the Port Master appointed under section 15 and includes any Deputy Port Master appointed under that section;


document_id: mpasa-1996
term: Port of Singapore Authority
source_provision: s2
definition:
“Port of Singapore Authority” means the Port of Singapore Authority established under the Port of Singapore Authority Act (Cap. 236, 1985 Revised Edition) in force immediately before 1 October 1997;


document_id: mpasa-1996
term: port services and facilities
source_provision: s2
definition:
“port services and facilities” means port terminal services and facilities for the handling, storage and transportation of goods on land adjoining the foreshore of Singapore and for the handling of passengers carried by vessels;


document_id: mpasa-1996
term: premises
source_provision: s2
definition:
“premises” includes messuages, houses, buildings, structures, lands, tenements, easements and hereditaments of any tenure, whether open or enclosed, whether built on or not, whether public or private, and whether maintained or not under statutory authority;


document_id: mpasa-1996
term: public licence
source_provision: s2
definition:
“public licence” means a licence granted under section 81 and “public licensee” is construed accordingly;


document_id: mpasa-1996
term: rates
source_provision: s2
definition:
“rates” means any rates or charges leviable by the Authority under this Act and includes any toll or rent but does not include dues;


document_id: mpasa-1996
term: seaman
source_provision: s2
definition:
“seaman” means any person normally engaged on ship’s articles on any vessel going beyond the limits of the port, but does not include — ( a )


document_id: mpasa-1996
term: vessel
source_provision: s2
definition:
“vessel” includes any ship or boat or air‑cushioned vehicle or floating rig or platform used in any form of operations at sea;


document_id: mpasa-1996
term: 5% controller
source_provision: s86A
definition:
“5% controller” , in relation to a designated operating entity or designated equity interest holder, means a person who, alone or together with the person’s associates — ( a )


document_id: mpasa-1996
term: 25% controller
source_provision: s86A
definition:
“25% controller” , in relation to a designated operating entity or designated equity interest holder, means a person who, alone or together with the person’s associates — ( a )


document_id: mpasa-1996
term: 50% controller
source_provision: s86A
definition:
“50% controller” , in relation to a designated operating entity or designated equity interest holder, means a person who, alone or together with the person’s associates — ( a )


document_id: mpasa-1996
term: 75% controller
source_provision: s86A
definition:
“75% controller” , in relation to a designated operating entity or designated equity interest holder, means a person who, alone or together with the person’s associates — ( a )


document_id: mpasa-1996
term: business trust
source_provision: s87
definition:
“business trust” , “trustee-manager” and “unitholder” have the meanings given by section 2 of the Business Trusts Act 2004;


document_id: mpasa-1996
term: commencement date
source_provision: s86A
definition:
“commencement date” means the date of commencement of section 33 of the Transport Sector (Critical Firms) Act 2024; [Act 20 of 2024 wef 01/04/2025]


document_id: mpasa-1996
term: designated equity interest holder
source_provision: s86A
definition:
“designated equity interest holder” means an entity that has been designated as a designated equity interest holder under section 86D, and includes an entity that was designated as such under that section as in force immediately before the commencement date and which designation as such had not been revoked before that date; [Act 20 of 2024 wef 01/04/2025]


document_id: mpasa-1996
term: designated operating entity
source_provision: s87
definition:
“designated operating entity” , “entity” and “licensed service” have the meanings given by section 86A(1);


document_id: mpasa-1996
term: effective designation date
source_provision: s87
definition:
“effective designation date” , in relation to a designated operating entity, means the date specified under section 86D(3) as the date on which the designation of that entity as a designated operating entity takes effect;


document_id: mpasa-1996
term: increase
source_provision: s86A
definition:
“increase” , in relation to the holding of equity interest, includes an increase from a starting point of nil;


document_id: mpasa-1996
term: licensed service
source_provision: s86A
definition:
“licensed service” means a service or facility provided under a licence issued by the Authority under any written law; [Act 20 of 2024 wef 01/04/2025]


document_id: mpasa-1996
term: related corporation
source_provision: s86A
definition:
“related corporation” , in relation to a corporation, means another corporation that is deemed under section 86C(2) to be related to that corporation;


document_id: mpasa-1996
term: voting share
source_provision: s86A
definition:
“voting share” has the meaning given by section 4(1) of the Companies Act 1967 but does not include a treasury share. [40/2017; 40/2018; 40/2019] [Act 20 of 2024 wef 01/04/2025]


document_id: mpasa-1996
term: designated licensee
source_provision: s87
definition:
“designated licensee” means a licensee that has been designated under section 88 as a designated licensee;


document_id: mra-1997
term: Complaints Committee
source_provision: s2
definition:
“Complaints Committee” means a committee appointed by the chairman of the Complaints Panel under section 44; [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: Complaints Panel
source_provision: s2
definition:
“Complaints Panel” means the panel appointed by the Medical Council under section 39; [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: conditional registration
source_provision: s2
definition:
“conditional registration” means registration in Part II of the Register of Medical Practitioners pursuant to section 21 or any other provision of this Act, which registration is subject to any condition or restriction as may be imposed;


document_id: mra-1997
term: degree
source_provision: s2
definition:
“degree” means any degree or diploma or any qualification granted by any university or institution legally authorised to grant that degree or diploma or qualification and which degree or diploma or qualification is recognised or approved by the Medical Council;


document_id: mra-1997
term: Disciplinary Tribunal
source_provision: s2
definition:
“Disciplinary Tribunal” means a tribunal appointed by the President of the Disciplinary Commission under section 58 or the Chief Justice under section 59; [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: fully registered medical practitioner
source_provision: s2
definition:
“fully registered medical practitioner” means a person registered in Part I of the Register of Medical Practitioners in accordance with section 20(1) or (2), as the case may be;


document_id: mra-1997
term: Health Committee
source_provision: s2
definition:
“Health Committee” means a committee appointed by the Medical Council under section 59H; [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: Interim Orders Committee
source_provision: s2
definition:
“Interim Orders Committee” means a committee appointed by the Medical Council under section 59J; [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: Medical Council
source_provision: s2
definition:
“Medical Council” means the Medical Council of Singapore established under section 3(1) of the repealed Medical Registration Act (Cap. 174, 1985 Revised Edition), and by virtue of section 3 of this Act means the Singapore Medical Council;


document_id: mra-1997
term: professional performance
source_provision: s2
definition:
“professional performance” means the knowledge, skill or care possessed and applied by a registered medical practitioner in the provision of medical services;


document_id: mra-1997
term: provisional registration
source_provision: s2
definition:
“provisional registration” means registration by virtue of section 24 and “provisionally registered” is to be construed accordingly;


document_id: mra-1997
term: registered medical practitioner
source_provision: s2
definition:
“registered medical practitioner” means a person registered under this Act and includes a person deemed to be so registered under section 72(1);


document_id: mra-1997
term: Registrar of the Supreme Court
source_provision: s2
definition:
“Registrar of the Supreme Court” includes the Deputy Registrar and an Assistant Registrar; [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: Singapore degree
source_provision: s2
definition:
“Singapore degree” means a degree, diploma or licence in medicine and surgery specified in the First Schedule. [Act 34 of 2020 wef 01/07/2022]


document_id: mra-1997
term: authorised representative
source_provision: s68B
definition:
“authorised representative” , in relation to a partnership (other than a limited liability partnership), means any person authorised to accept service of documents on behalf of the partnership; [Act 19 of 2025 wef 05/12/2025]


document_id: mra-1997
term: document
source_provision: s68B
definition:
“document” includes a direction, order or notice permitted or required by or under this Act to be served on a person; [Act 19 of 2025 wef 05/12/2025]


document_id: mra-1997
term: residential address
source_provision: s68B
definition:
“residential address” means an individual’s usual or last known place of residence in Singapore. [Act 34 of 2020 wef 01/07/2022]


document_id: mrha-1990
term: anonymous donation
source_provision: s2
definition:
“anonymous donation” , for a religious group, means a donation which the religious group accepting the donation is (whether because the donation is offered anonymously or by reason of deception or concealment) unable to ascertain the identity of the donor giving the donation, but excludes the following: ( a )


document_id: mrha-1990
term: communications activity
source_provision: s2
definition:
“communications activity” , in relation to any information or material, means communicating or distributing the information or material to the general public in Singapore, whether or not in the course of business, and includes doing any of the following whether or not in the course of business: ( a )


document_id: mrha-1990
term: community remedial initiative
source_provision: s2
definition:
“community remedial initiative” has the meaning given by section 16H; [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: competent authority
source_provision: s2
definition:
“competent authority” , in relation to any provision of this Act, means the competent authority appointed under section 2B to exercise powers under that provision; [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: entity
source_provision: s2
definition:
“entity” includes any of the following, whether or not a religious group or religious institution: ( a )


document_id: mrha-1990
term: foreign country
source_provision: s2
definition:
“foreign country” means a country or territory other than Singapore, and includes part of such a country or territory; [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: general public
source_provision: s2
definition:
“general public” includes a section of the general public in Singapore; [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: governing body
source_provision: s2
definition:
“governing body” , for a religious group, means the group of individuals (whether or not each an employee or a responsible officer or religious leader of the religious group) who — ( a )


document_id: mrha-1990
term: Presidential Council for Minority Rights
source_provision: s2
definition:
“Presidential Council for Minority Rights” means the Presidential Council for Minority Rights constituted under Part 7 of the Constitution of the Republic of Singapore;


document_id: mrha-1990
term: publication
source_provision: s2
definition:
“publication” includes any newsletter, journal, periodical, book, film, videotape, audiotape or any written, pictorial, aural or printed matter containing any audio or visible representation which by its images, form, shape or sound or in any other manner is capable of suggesting words or ideas, and every copy and reproduction or substantial reproduction of any publication;


document_id: mrha-1990
term: relevant donor
source_provision: s2
definition:
“relevant donor” , for a religious group, means a person who makes a religious donation to the religious group and who, at the time the donation is accepted by the religious group — ( a )


document_id: mrha-1990
term: religious donation
source_provision: s2
definition:
“religious donation” , for a religious group, means a donation made to or for the benefit of the religious group, the whole or part of which was used or is intended to be used by the religious group solely or substantially — ( a )


document_id: mrha-1990
term: religious institution
source_provision: s2
definition:
“religious institution” includes the congregation, assembly of worshippers, parishioners or other group of followers who attend religious services or activities held in Singapore by or at a church, cathedral, chapel, sanctuary, mosque, surau, temple, synagogue or other place of worship; [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: restraining order
source_provision: s2
definition:
“restraining order” means an order made under section 8 or 9, as the case may be; [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: Singapore permanent resident
source_provision: s2
definition:
“Singapore permanent resident” means a permanent resident of Singapore as defined by section 2 of the Immigration Act 1959. [Act 31 of 2023 wef 01/12/2025] [*Updated to be consistent with the 2020 Revised Edition]


document_id: mrha-1990
term: appointed day
source_provision: s16A
definition:
“appointed day” means the date of commencement of section 13 of the Maintenance of Religious Harmony (Amendment) Act 2019;


document_id: mrha-1990
term: reporting period
source_provision: s16A
definition:
“reporting period” means the period of 12 months starting 1 January and ending 31 December in any year, and includes an initial reporting period. [Act 31 of 2019 wef 01/11/2022]


document_id: mrha-1990
term: corporation
source_provision: s17A
definition:
“corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005 * ;


document_id: mrha-1990
term: document
source_provision: s20
definition:
“document” includes a notice or order permitted or required by this Act to be served but not a document to be served in proceedings in court;


document_id: mrha-1990
term: residential address
source_provision: s20
definition:
“residential address” means an individual’s usual or last known place of residence in Singapore. [Act 31 of 2019 wef 01/11/2022]


document_id: msa-1995
term: Authority
source_provision: s2
definition:
“Authority” means the Maritime and Port Authority of Singapore established under the Maritime and Port Authority of Singapore Act 1996;


document_id: msa-1995
term: certificated officer
source_provision: s2
definition:
“certificated officer” means any officer holding a certificate issued or deemed to have been issued in accordance with regulations made under section 47;


document_id: msa-1995
term: court
source_provision: s2
definition:
“court” , in relation to any proceedings, includes any court having jurisdiction in the matter to which the proceedings relate;


document_id: msa-1995
term: Director
source_provision: s2
definition:
“Director” means the Director of Marine appointed under section 4 and includes a Deputy Director of Marine; [Act 17 of 2025 wef 01/02/2026]


document_id: msa-1995
term: equipment
source_provision: s2
definition:
“equipment” , in relation to a ship, includes every fitting, thing or article belonging to, on or in the ship used or to be used in connection with, or necessary for the navigation or safety of, the ship or persons on board or the prevention of pollution, whether or not the fitting, thing or article is prescribed by this Act and, in particular, includes machinery, boilers, cargo handling gear and any fitting, thing or article prescribed by this Act;


document_id: msa-1995
term: harbour craft
source_provision: s2
definition:
“harbour craft” means any ship that is used solely within the limits of the port that may be declared under the Maritime and Port Authority of Singapore Act 1996;


document_id: msa-1995
term: load line
source_provision: s2
definition:
“load line” means a line indicating the maximum depth to which a ship, other than a passenger ship, may be loaded in circumstances prescribed by regulations made under section 100 and determined in accordance with those regulations;


document_id: msa-1995
term: passenger
source_provision: s2
definition:
“passenger” means a person carried on board a ship with the knowledge or consent of the owner, manager, charterer, operator, agent or master of the ship, not being — ( a )


document_id: msa-1995
term: Port Health Officer
source_provision: s2
definition:
“Port Health Officer” means any person appointed as a Port Health Officer under the Infectious Diseases Act 1976;


document_id: msa-1995
term: Port Master
source_provision: s2
definition:
“Port Master” means the Port Master appointed under the Maritime and Port Authority of Singapore Act 1996 and includes any Deputy Port Master;


document_id: msa-1995
term: port of return
source_provision: s2
definition:
“port of return” means such port as is agreed upon by the crew member and his or her employer in the crew agreement or seafarer’s employment agreement (as the case may be) or otherwise, or, in the absence of agreement — ( a )


document_id: msa-1995
term: representation
source_provision: s2
definition:
“representation” means probate, administration, confirmation or other instrument constituting a person the executor, administrator or other representative of a deceased person, and “legal personal representative” means the person so constituted executor, administrator or other representative of a deceased person;


document_id: msa-1995
term: salvor
source_provision: s2
definition:
“salvor” , in relation to salvage services rendered by the officers or crew or part of the crew of any naval ship, means the person in command of that ship;


document_id: msa-1995
term: seafarer’s employment agreement
source_provision: s2
definition:
“seafarer’s employment agreement” has the meaning given by the Merchant Shipping (Maritime Labour Convention) Act 2014;


document_id: msa-1995
term: seaman
source_provision: s2
definition:
“seaman” includes every person employed or engaged in any capacity on board a ship on the business of the ship, other than — ( a )


document_id: msa-1995
term: ship
source_provision: s2
definition:
“ship” means any kind of vessel used in navigation by water, however propelled or moved and includes — ( a )


document_id: msa-1995
term: Singapore ship
source_provision: s2
definition:
“Singapore ship” means a ship registered, provisionally or otherwise, under Part 2 and its registry is not closed or deemed to be closed or suspended under that Part;


document_id: msa-1995
term: subdivision load line
source_provision: s2
definition:
“subdivision load line” means a line indicating the maximum depth to which a passenger ship may be loaded having regard to the extent to which it is subdivided and to the space for the time being allotted to passengers as determined in accordance with regulations made under section 100;


document_id: msa-1995
term: voyage
source_provision: s2
definition:
“voyage” , in relation to a ship, means the whole time and the whole distance when the ship is at sea between the ship’s port of departure and its port of arrival;


document_id: msa-1995
term: breach or neglect of duty
source_provision: s115
definition:
“breach or neglect of duty” , except in relation to a master, includes any disobedience to a lawful command;


document_id: msa-1995
term: structure
source_provision: s115
definition:
“structure” means any fixed or movable structure of whatever description other than a ship. [6/2014]


document_id: msa-1995
term: owner
source_provision: s125
definition:
“owner” , in relation to goods, means every person who is for the time being entitled, either as owner or agent for the owner, to the possession of the goods, subject in the case of a lien (if any) to that lien;


document_id: msa-1995
term: shipowner
source_provision: s125
definition:
“shipowner” includes the master of the ship and every other person authorised to act as agent for the owner or entitled to receive the freight, demurrage or other charges payable in respect of the ship;


document_id: msa-1995
term: warehouse
source_provision: s125
definition:
“warehouse” includes all warehouses, buildings and premises in which goods, when landed from ships, may be lawfully placed;


document_id: msa-1995
term: wharf
source_provision: s125
definition:
“wharf” includes all wharves, quays, docks and premises in or upon which any goods, when landed from ships, may be lawfully placed;


document_id: msa-1995
term: Convention
source_provision: s134
definition:
“Convention” means the Convention on Limitation of Liability for Maritime Claims, 1976, as amended by the Protocol of 1996 to Amend the Convention on Limitation of Liability for Maritime Claims and set out in the First Schedule;


document_id: msa-1995
term: inland waters of Singapore
source_provision: s145
definition:
“inland waters of Singapore” means any stream, reservoir, waterway, lake or pond (whether natural or artificial) within the limits of the territorial waters of Singapore, but excludes — ( a )


document_id: msa-1995
term: Public Utilities Board
source_provision: s145
definition:
“Public Utilities Board” means the Public Utilities Board continued under section 3 of the Public Utilities Act 2001;


document_id: msa-1995
term: reservoir
source_provision: s145
definition:
“reservoir” means a body of water maintained as a reservoir by the Public Utilities Board in the following areas as defined in regulations made under section 72 of the Public Utilities Act 2001: ( a )


document_id: msa-1995
term: salvage
source_provision: s145
definition:
“salvage” includes all expenses properly incurred by the salvor in the performance of salvage services;


document_id: msa-1995
term: Salvage Convention
source_provision: s145
definition:
“Salvage Convention” means the International Convention on Salvage, 1989, as set out in the Second Schedule;


document_id: msa-1995
term: wreck
source_provision: s145
definition:
“wreck” includes jetsam, flotsam, lagan and derelict found in or on the shores of the sea or any tidal water. [3/2019]


document_id: msclcbopa-2008
term: Bunker Convention
source_provision: s2
definition:
“Bunker Convention” means the International Convention on Civil Liability for Bunker Oil Pollution Damage 2001;


document_id: msclcbopa-2008
term: bunker oil
source_provision: s2
definition:
“bunker oil” means any hydrocarbon mineral oil, including lubricating oil, used or intended to be used for the operation or propulsion of a ship, and any residues of such oil;


document_id: msclcbopa-2008
term: Director
source_provision: s2
definition:
“Director” means the Director of Marine appointed under section 4 of the Merchant Shipping Act 1995 and includes the Deputy Director of Marine appointed under that section;


document_id: msclcbopa-2008
term: gross tonnage
source_provision: s2
definition:
“gross tonnage” , in relation to a ship, means its gross tonnage calculated in accordance with the regulations in Annex 1 of the International Convention on Tonnage Measurement of Ships, 1969;


document_id: msclcbopa-2008
term: owner
source_provision: s2
definition:
“owner” , in relation to a ship, means the owner, and includes the registered owner, bareboat charterer, manager and operator of the ship;


document_id: msclcbopa-2008
term: registered owner
source_provision: s2
definition:
“registered owner” , in relation to a ship, means the person registered as the owner of the ship, or, in the absence of registration, the person owning the ship, except that, in relation to a ship owned by a State which is operated by a person registered in that State as the ship’s operator, it means the person registered as its operator;


document_id: msclcopa-1998
term: Liability Convention
source_provision: s2
definition:
“Liability Convention” means the International Convention on Civil Liability for Oil Pollution Damage 1992;


document_id: msclcopa-1998
term: Liability Convention country
source_provision: s2
definition:
“Liability Convention country” means a country in respect of which the Liability Convention is in force;


document_id: msclcopa-1998
term: oil
source_provision: s2
definition:
“oil” means any persistent hydrocarbon mineral oil such as crude oil, fuel oil, heavy diesel oil and lubricating oil, whether carried on board a ship as cargo or in the bunkers of such a ship;


document_id: msclcopa-1998
term: owner
source_provision: s2
definition:
“owner” , in relation to a ship, means the person registered as the owner of the ship, or, in the absence of registration, the person owning the ship, except that, in relation to a ship owned by a State which is operated by a person registered in that State as the ship’s operator, it means the person registered as its operator;


document_id: msclcopa-1998
term: discharge or escape
source_provision: s23
definition:
“discharge or escape” , in relation to pollution damage, means the discharge or escape of oil from the ship;


document_id: msclcopa-1998
term: incident
source_provision: s23
definition:
“incident” means any occurrence, or series of occurrences having the same origin, resulting in a discharge or escape of oil from a ship or in a relevant threat of contamination;


document_id: msclcopa-1998
term: preventive measures
source_provision: s23
definition:
“preventive measures” means any reasonable measures taken by any person to prevent or minimise pollution damage, being measures taken — ( a )


document_id: msclcopa-1998
term: the Fund Convention
source_provision: s23
definition:
“the Fund Convention” means the International Convention on the Establishment of an International Fund for Compensation for Oil Pollution Damage, 1992;


document_id: msclcopa-1998
term: group
source_provision: s25
definition:
“group” , in relation to companies, means a holding company and its subsidiaries as defined in section 5 of the Companies Act 1967 subject, in the case of a company incorporated outside Singapore, to any necessary modifications of those definitions;


document_id: msclcopa-1998
term: importer
source_provision: s25
definition:
“importer” means the person by whom or on whose behalf the oil in question is entered for customs or excise purposes on importation, and “import” is to be construed accordingly;


document_id: msclcopa-1998
term: terminal installation
source_provision: s25
definition:
“terminal installation” means any site for the storage of oil in bulk which is capable of receiving oil from waterborne transportation, including any facility situated offshore and linked to any such site.


document_id: msmlca-2014
term: Convention
source_provision: s2
definition:
“Convention” means the Maritime Labour Convention, 2006 adopted by the International Labour Organization at Geneva on 23 February 2006 and — ( a )


document_id: msmlca-2014
term: Director
source_provision: s2
definition:
“Director” means the Director of Marine appointed under section 4 of the Merchant Shipping Act 1995 and includes the Deputy Director of Marine appointed under that Act;


document_id: msmlca-2014
term: gross rate of pay
source_provision: s2
definition:
“gross rate of pay” means the total amount of money including allowances to which a seafarer is entitled under his or her seafarer’s employment agreement either — ( a )


document_id: msmlca-2014
term: gross tonnage
source_provision: s2
definition:
“gross tonnage” , in relation to a ship, means its gross tonnage calculated in accordance with — ( a )


document_id: msmlca-2014
term: hours of rest
source_provision: s2
definition:
“hours of rest” means a period during which the seafarer is free to dispose of his or her own time and movements, but does not include any short breaks and any intervals allowed during hours of work for rest and meals;


document_id: msmlca-2014
term: medical fitness certificate
source_provision: s2
definition:
“medical fitness certificate” means a certificate attesting to a person’s fitness to perform the duties which that person will carry out at sea and which is issued by a qualified medical practitioner (whether or not subject to restrictions or conditions);


document_id: msmlca-2014
term: other relevant written law
source_provision: s2
definition:
“other relevant written law” means other written law implementing the requirements of the Convention, as specified in the First Schedule;


document_id: msmlca-2014
term: piracy
source_provision: s2
definition:
“piracy” has the same meaning as in the United Nations Convention on the Law of the Sea adopted on 10 December 1982 by the Third United Nations Conference on the Law of the Sea;


document_id: msmlca-2014
term: Port Master
source_provision: s2
definition:
“Port Master” means the Port Master appointed under section 15 of the Maritime and Port Authority of Singapore Act 1996 and includes any Deputy Port Master appointed under that section;


document_id: msmlca-2014
term: Recognised Organisation
source_provision: s2
definition:
“Recognised Organisation” means any organisation appointed by the Director under section 5(1) of the Merchant Shipping Act 1995, or the Merchant Shipping (Authorised Organisations) Regulations or any regulations made under section 116 of the Merchant Shipping Act 1995, and authorised by the Director to do one or more of the following: ( a )


document_id: msmlca-2014
term: requirements of the Convention
source_provision: s2
definition:
“requirements of the Convention” refers to the requirements in the Articles, the Regulations, and Part A of the Code, of the Convention;


document_id: msmlca-2014
term: seafarer recruitment and placement service
source_provision: s2
definition:
“seafarer recruitment and placement service” means any person, company, institution, agency or other organisation which is engaged in recruiting seafarers on behalf of shipowners or placing seafarers with shipowners;


document_id: msmlca-2014
term: seafarer’s employment agreement
source_provision: s2
definition:
“seafarer’s employment agreement” means a contract of employment and articles of agreement in writing made between a person employed as a seafarer on a ship and the person employing him or her;


document_id: msmlca-2014
term: STCW Code
source_provision: s2
definition:
“STCW Code” means the Seafarers’ Training, Certification and Watchkeeping Code adopted by the 1995 Conference of Parties to the International Convention on Standards of Training, Certification and Watchkeeping for Seafarers, 1978 and any amendment to the Code that has come into force and has been accepted by the Government;


document_id: msmlca-2014
term: surveyor of ships
source_provision: s2
definition:
“surveyor of ships” means a person appointed as a surveyor of ships under section 5 of the Merchant Shipping Act 1995;


document_id: msmlca-2014
term: young seafarer
source_provision: s2
definition:
“young seafarer” means any seafarer who is 16 years of age or above and below 18 years of age. [3/2019; 16/2020]


document_id: msmlca-2014
term: catering staff
source_provision: s26
definition:
“catering staff” means seafarers whose normal duties include the preparation and storage of food, the service of meals to seafarers on board a ship or other work in the galley or in areas where food is stored or handled;


document_id: msmlca-2014
term: qualified ship’s cook
source_provision: s26
definition:
“qualified ship’s cook” means a person who has been issued with a certificate of proficiency mentioned in section 27 which has not expired or been cancelled or suspended.


document_id: msmlca-2014
term: anniversary date
source_provision: s47
definition:
“anniversary date” means the day and the month of each year corresponding to the date of expiry of the relevant certificate;


document_id: mswra-2017
term: Convention
source_provision: s2
definition:
“Convention” means the Nairobi International Convention on the Removal of Wrecks, 2007, the text of which is in the First Schedule;


document_id: mswra-2017
term: Convention area
source_provision: s2
definition:
“Convention area” means the exclusive economic zone of a State Party, established in accordance with international law or, if a State Party has not established such a zone, an area beyond and adjacent to the territorial sea of that State determined by that State in accordance with international law and extending not more than 200 nautical miles from the baselines from which the breadth of its territorial sea is measured;


document_id: mswra-2017
term: gross tonnage
source_provision: s2
definition:
“gross tonnage” , in relation to a ship, means its gross tonnage calculated in accordance with the regulations in Annex 1 of the International Convention on Tonnage Measurement of Ships, 1969 and any amendment to it which has come into force and has been accepted by the Government, or any successor convention accepted by the Government;


document_id: mswra-2017
term: International Safety Management Code
source_provision: s2
definition:
“International Safety Management Code” means the International Management Code for the Safe Operation of Ships and for Pollution Prevention 2002 adopted by the International Maritime Organization, and any amendment to it which has come into force and has been accepted by the Government;


document_id: mswra-2017
term: maritime casualty
source_provision: s2
definition:
“maritime casualty” means a collision of ships, stranding or other incident of navigation, or other occurrence on board a ship or external to it, resulting in material damage or imminent threat of material damage to a ship or its cargo;


document_id: mswra-2017
term: master
source_provision: s2
definition:
“master” , in relation to a ship, includes every person, except a pilot, having command or charge of the ship;


document_id: mswra-2017
term: port
source_provision: s2
definition:
“port” , in relation to Singapore, has the meaning given by the Maritime and Port Authority of Singapore Act 1996;


document_id: mswra-2017
term: related interests
source_provision: s2
definition:
“related interests” means the interests of a coastal State directly affected or threatened by a wreck, such as — ( a )


document_id: mswra-2017
term: ship
source_provision: s2
definition:
“ship” means a seagoing vessel of any type whatsoever, and includes hydrofoil boats, air‑cushion vehicles, submersibles, floating craft and floating platforms, except when those platforms are on location engaged in the exploration, exploitation or production of seabed mineral resources;


document_id: mswra-2017
term: covered by wreck removal insurance
source_provision: s14
definition:
“covered by wreck removal insurance” , in respect of a ship, means that there is in force in respect of the ship wreck removal insurance;


document_id: mswra-2017
term: wreck removal insurance
source_provision: s14
definition:
“wreck removal insurance” means a contract of insurance or other financial security satisfying the requirements of Article 12 of the Convention.


document_id: mta-2021
term: ASEAN Framework Agreement on Multimodal Transport
source_provision: s2
definition:
“ASEAN Framework Agreement on Multimodal Transport” means the ASEAN Framework Agreement on Multimodal Transport, signed at Vientiane, Lao People’s Democratic Republic, on 17 November 2005;


document_id: mta-2021
term: ASEAN member country
source_provision: s2
definition:
“ASEAN member country” means a country declared by the Minister, by notification in the Gazette , as having ratified or acceded to the ASEAN Framework Agreement on Multimodal Transport;


document_id: mta-2021
term: carrier
source_provision: s2
definition:
“carrier” , in relation to any goods that are the subject of a multimodal transport contract, means a person who performs or undertakes to perform the carriage, or part of the carriage, of the goods by any mode of transport, whether or not the person is the multimodal transport operator of the contract;


document_id: mta-2021
term: consignee
source_provision: s2
definition:
“consignee” , in relation to any goods that are the subject of a multimodal transport contract, means the person entitled under the multimodal transport contract to receive the goods from the multimodal transport operator of the contract;


document_id: mta-2021
term: consignor
source_provision: s2
definition:
“consignor” , in relation to any goods that are the subject of a multimodal transport contract, means the person who concluded the contract with another person under which the other person is to be the multimodal transport operator;


document_id: mta-2021
term: deliver
source_provision: s2
definition:
“deliver” , in relation to any goods that are the subject of a multimodal transport contract, means — ( a )


document_id: mta-2021
term: goods
source_provision: s2
definition:
“goods” means any property (including any container, pallet or similar article of transport or packaging not supplied by a multimodal transport operator), whether such property is or is to be carried on or under the deck of a conveyance;


document_id: mta-2021
term: international multimodal transport
source_provision: s2
definition:
“international multimodal transport” means the carriage of goods on the basis of a multimodal transport contract by at least 2 different modes of transport — ( a )


document_id: mta-2021
term: mandatory law
source_provision: s2
definition:
“mandatory law” means any law of Singapore, or any international convention forming part of the law of Singapore, relating to the carriage of goods, the provisions of which cannot be departed from by contractual stipulations detrimental to the consignor or consignee;


document_id: mta-2021
term: multimodal transport contract
source_provision: s2
definition:
“multimodal transport contract” means a contract whereby a multimodal transport operator undertakes, against payment of freight, to perform or to procure the performance of international multimodal transport of goods;


document_id: mta-2021
term: registration certificate
source_provision: s2
definition:
“registration certificate” means a document issued by the Singapore competent national body certifying that a multimodal transport operator is included in the register of the Singapore competent national body;


document_id: mta-2021
term: Singapore competent national body
source_provision: s2
definition:
“Singapore competent national body” means the person or authority authorised by the Minister, by notification in the Gazette , as the competent national body of Singapore, for the purposes of the ASEAN Framework Agreement on Multimodal Transport;


document_id: mta-2021
term: special drawing right
source_provision: s2
definition:
“special drawing right” or “SDR” means the unit of account by that name as defined by the International Monetary Fund on its official website at https://www.imf.org/;


document_id: mta-2021
term: taking in charge
source_provision: s2
definition:
“taking in charge” , in relation to any goods that are the subject of a multimodal transport contract, means the goods have been handed over and accepted for carriage by the multimodal transport operator of the contract;


document_id: mtera-1972
term: designated officer
source_provision: s2
definition:
“designated officer” , in relation to an approved hospital for the purposes of this Act, means a person appointed under section 2A to be the designated officer of the approved hospital;


document_id: mtera-1972
term: Director‑General
source_provision: s2
definition:
“Director‑General” means the Director‑General of Health, and includes the Deputy Director‑General of Health and such designated officer of an approved hospital or such public officer as is authorised by the Director‑General of Health in writing to act on behalf of the Director‑General of Health; [Act 11 of 2023 wef 01/05/2023]


document_id: mtera-1972
term: part
source_provision: s2
definition:
“part” , in relation to a human body, includes organs, tissues, eyes, bones, arteries, blood, other fluids and other portions of a human body.


document_id: mvtprca-1960
term: appropriate Minister
source_provision: s2
definition:
“appropriate Minister” , in relation to the exercise of powers under sections 20 and 24, means — ( a )


document_id: mvtprca-1960
term: Deputy Commissioner of Police
source_provision: s2
definition:
“Deputy Commissioner of Police” includes any police officer authorised by him or her in writing by name or office to exercise the powers vested by this Act in the Deputy Commissioner of Police;


document_id: mvtprca-1960
term: Public Trustee
source_provision: s2
definition:
“Public Trustee” means the Public Trustee appointed under the provisions of the Public Trustee Act 1915 and includes a Deputy Public Trustee and an Assistant Public Trustee appointed under the provisions of that Act;


document_id: mvtprca-1960
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of Vehicles or a Deputy Registrar or Assistant Registrar appointed under the provisions of the Road Traffic Act 1961;


document_id: mvtprca-1960
term: relevant amount
source_provision: s2
definition:
“relevant amount” means $5,000 or, where another amount has been prescribed under section 20 by the appropriate Minister for the purposes of sections 6(1), 9(1)( a ) and ( b ) and 18(5), the prescribed amount;


document_id: mvtprca-1960
term: road
source_provision: s2
definition:
“road” means any public road and any other road to which the public has access, and includes bridges over which a road passes;


document_id: mvtprca-1960
term: platform worker
source_provision: s4
definition:
“platform worker” has the meaning given by section 5(1) of the Platform Workers Act 2024. [Act 30 of 2024 wef 01/01/2025]


document_id: mvtprca-1960
term: hospital
source_provision: s4
definition:
“hospital” means an institution (not being an institution carried on for profit) which provides medical or surgical treatment for in-patients.


document_id: mvtprca-1960
term: judgment
source_provision: s9
definition:
“judgment” includes an approval of the court obtained under Order 44, Rule 9 or 10 of the Rules of Court 2021 (approval of compromise, settlement, etc., relating to claim by person under disability); [Act 31 of 2022 wef 01/11/2022]


document_id: mvtprca-1960
term: liability covered by the terms of the policy
source_provision: s9
definition:
“liability covered by the terms of the policy” means a liability which is covered by the policy or which would be so covered but for the fact that the insurer is entitled to avoid or cancel or has avoided or cancelled the policy;


document_id: mvtprca-1960
term: material
source_provision: s9
definition:
“material” means of such a nature as to influence the judgment of a prudent insurer in determining whether the insurer will take the risk and if so at what premium and on what conditions. [22/2013]


document_id: naca-1991
term: Chairperson
source_provision: s2
definition:
“Chairperson” means a member of the Council who is appointed under paragraph 3(1) of the First Schedule as the Chairperson of the Council, and includes any person appointed under that Schedule to act as the Chairperson;


document_id: naca-1991
term: Chief Executive
source_provision: s2
definition:
“Chief Executive” means the Chief Executive of the Council, and includes any individual acting in that capacity;


document_id: naca-1991
term: Deputy Chairperson
source_provision: s2
definition:
“Deputy Chairperson” means a member of the Council who is appointed under paragraph 3(1) of the First Schedule as the Deputy Chairperson of the Council, and includes any person appointed under that Schedule to act as the Deputy Chairperson;


document_id: naca-1991
term: National Theatre Trust
source_provision: s2
definition:
“National Theatre Trust” means the National Theatre Trust constituted under section 3 of the repealed National Theatre Trust Act (Cap. 203, 1985 Revised Edition);


document_id: naca-1991
term: National Theatre Trust Board
source_provision: s2
definition:
“National Theatre Trust Board” means the Board of Trustees constituted under section 4 of the repealed National Theatre Trust Act (Cap. 203, 1985 Revised Edition);


document_id: naca-1991
term: National Theatre Trust Fund
source_provision: s2
definition:
“National Theatre Trust Fund” means the National Theatre Trust Fund established under the repealed National Theatre Trust Act (Cap. 203, 1985 Revised Edition) and includes all subscriptions, donations, bequests, interest and dividends and all other property real and personal received or acquired for the purposes of that Act by the National Theatre Trust Board;


document_id: nakio-1933
term: relevant bank account
source_provision: s20A
definition:
“relevant bank account” means any bank account maintained and operated by the Corporation in the ordinary course of business for the purpose of depositing moneys received by the Corporation pending the utilisation of those moneys;


document_id: napa-1967
term: Ngee Ann Kongsi
source_provision: s2
definition:
“Ngee Ann Kongsi” means the Ngee Ann Kongsi incorporated under the Ngee Ann Kongsi (Incorporation) Ordinance 1933;


document_id: napa-1967
term: Principal
source_provision: s2
definition:
“Principal” means the Principal of the Polytechnic, and includes any individual acting in that capacity;


document_id: ncca-1972
term: member
source_provision: s2
definition:
“member” means any officer or cadet appointed or enrolled in the Corps (as the case may be) and includes a person undergoing an officer cadet course;


document_id: ncca-1972
term: Singapore Armed Forces
source_provision: s2
definition:
“Singapore Armed Forces” means the Singapore Armed Forces raised and maintained under the provisions of the Singapore Armed Forces Act 1972.


document_id: ncssa-1992
term: Chief Executive Officer
source_provision: s2
definition:
“Chief Executive Officer” means the Chief Executive Officer of the Council appointed under section 22(1) and includes any individual acting in that capacity;


document_id: ncssa-1992
term: Council member
source_provision: s2
definition:
“Council member” means any organisation or person granted membership of the Council under section 15;


document_id: neaa-2002
term: accreditation, certification or inspection mark
source_provision: s2
definition:
“accreditation, certification or inspection mark” means any accreditation, certification or inspection mark of the Agency specified under section 12( b );


document_id: neaa-2002
term: auxiliary officer
source_provision: s2
definition:
“auxiliary officer” means an individual who is appointed as an auxiliary officer under section 16A(1);


document_id: neaa-2002
term: Chairperson
source_provision: s2
definition:
“Chairperson” means the Chairperson of the Agency and includes a temporary Chairperson of the Agency;


document_id: neaa-2002
term: chief executive
source_provision: s2
definition:
“chief executive” means the chief executive of the Agency, and includes any individual acting in that capacity;


document_id: neaa-2002
term: Deputy Chairperson
source_provision: s2
definition:
“Deputy Chairperson” means the Deputy Chairperson of the Agency and includes a temporary Deputy Chairperson of the Agency;


document_id: neaa-2002
term: member
source_provision: s2
definition:
“member” means a member of the Agency and includes a temporary member of the Agency. [4/2016; 5/2018]


document_id: nhba-1993
term: Chairperson
source_provision: s2
definition:
“Chairperson” means the Chairperson of the Board and includes any temporary Chairperson of the Board;


document_id: nhba-1993
term: chief executive officer
source_provision: s2
definition:
“chief executive officer” means the chief executive officer of the Board and includes any person acting in that capacity;


document_id: nhba-1993
term: Deputy Chairperson
source_provision: s2
definition:
“Deputy Chairperson” means the Deputy Chairperson of the Board and includes any temporary Deputy Chairperson of the Board;


document_id: nhba-1993
term: ancient monument
source_provision: s46
definition:
“ancient monument” means any monument which, in the opinion of the Board, is of public interest by reason of the historic, cultural, traditional, archaeological, architectural, artistic or symbolic significance attaching to it;


document_id: nlba-1995
term: library information service
source_provision: s2
definition:
“library information service” means any information service provided and managed in conjunction with a library or library service;


document_id: nlba-1995
term: National Archives
source_provision: s2
definition:
“National Archives” means the National Archives of Singapore transferred by the Statutes (Miscellaneous Amendments) (No. 2) Act 2012 to the Board and administered in accordance with Part 2A;


document_id: nlba-1995
term: National Heritage Board
source_provision: s2
definition:
“National Heritage Board” means the National Heritage Board established under section 3 of the National Heritage Board Act 1993;


document_id: nlba-1995
term: online material
source_provision: s2
definition:
“online material” means any writing, visual image, video, sound recording or data accessible to the public generally, through the Internet on a website;


document_id: nlba-1995
term: printed
source_provision: s2
definition:
“printed” , in relation to books or other materials, means produced by printing, lithography, duplication or any other like process, and “printer” has a corresponding meaning;


document_id: nlba-1995
term: public office
source_provision: s2
definition:
“public office” means any department, office, institution, agency, commission, board, local authority or statutory body or any other office of the Government or branch or subdivision thereof, and any other body that the President may, by notification in the Gazette , declare to be a public office;


document_id: nlba-1995
term: public records
source_provision: s2
definition:
“public records” means papers, documents, records, registers, printed materials, books, maps, plans, drawings, photographs, microforms, videotapes, films, machine‑readable and electronic records, sound recordings and other forms of records of any kind, that are produced or received by any public office in the transaction of official business, or by any officer in the course of his or her official duties, and includes public archives;


document_id: nlba-1995
term: publicly funded libraries
source_provision: s2
definition:
“publicly funded libraries” means all libraries owned by the Government or any statutory body and such other libraries which are, directly or indirectly, funded by the Government (whether fully or partially) as the Board may determine;


document_id: nlba-1995
term: published in Singapore
source_provision: s2
definition:
“published in Singapore” , in relation to library materials other than online material, means produced and released in Singapore for sale or public distribution;


document_id: nma-1999
term: Advanced Practice Nurse
source_provision: s2
definition:
“Advanced Practice Nurse” means a registered nurse who is certified as an Advanced Practice Nurse under section 32;


document_id: nma-1999
term: enrolled
source_provision: s2
definition:
“enrolled” means enrolled under section 14, 15 or 16, and “enrol”, “enrolling” and “enrolment” have corresponding meanings;


document_id: nma-1999
term: enrolled nurse
source_provision: s2
definition:
“enrolled nurse” means a person who is enrolled as an enrolled nurse, and includes a person who is deemed to be enrolled as an enrolled nurse under section 46(2);


document_id: nma-1999
term: Register
source_provision: s2
definition:
“Register” means the Register of Nurses or Register of Midwives kept under section 13 (as the case may be) or both the Register of Nurses and the Register of Midwives;


document_id: nma-1999
term: registered
source_provision: s2
definition:
“registered” means registered under section 14, 15 or 16, and “register”, “registering” and “registration” have corresponding meanings;


document_id: nma-1999
term: registered midwife
source_provision: s2
definition:
“registered midwife” means a person who is registered as a registered midwife, and includes a person who is deemed to be registered as a registered midwife under section 46(3);


document_id: nma-1999
term: registered nurse
source_provision: s2
definition:
“registered nurse” means a person who is registered as a registered nurse, and includes a person who is deemed to be registered as a registered nurse under section 46(1);


document_id: nma-1999
term: qualified midwife
source_provision: s26
definition:
“qualified midwife” means a registered midwife who holds a valid practising certificate authorising him or her to practise midwifery;


document_id: nma-1999
term: qualified nurse
source_provision: s26
definition:
“qualified nurse” means a registered or enrolled nurse who holds a valid practising certificate authorising him or her to practise nursing.


document_id: nma-1999
term: Advanced Practice Nurse certificate
source_provision: s31
definition:
“Advanced Practice Nurse certificate” means an Advanced Practice Nurse certificate issued under section 32;


document_id: nma-1999
term: Advanced Practice Nurse Register
source_provision: s31
definition:
“Advanced Practice Nurse Register” means the Advanced Practice Nurse Register kept under section 32.


document_id: nma-1999
term: previous Regulations
source_provision: s45
definition:
“previous Regulations” means the Nurses and Midwives Regulations (Rg 1, Cap. 209, 1985 Revised Edition);


document_id: npa-1959
term: notary public
source_provision: s2
definition:
“notary public” means a person who has been appointed as a notary public under section 3 but does not include any person whose appointment has been revoked under section 5;


document_id: npa-1959
term: Senate
source_provision: s2
definition:
“Senate” means the Senate of the Singapore Academy of Law constituted under the Singapore Academy of Law Act 1988.


document_id: npba-1996
term: animal
source_provision: s2
definition:
“animal” includes a mammal (other than a human being), a bird, a reptile, an amphibian, a fish, a mollusc, an arthropod, and the young or egg of any animal;


document_id: npba-1996
term: animal-related services industry
source_provision: s2
definition:
“animal-related services industry” means an industry consisting of persons carrying out any animal-related services in the course of business;


document_id: npba-1996
term: Board
source_provision: s2
definition:
“Board” means the National Parks Board established under the repealed National Parks Act (Cap. 198A, 1991 Revised Edition) in force before 1 July 1996 and continued by section 3;


document_id: npba-1996
term: Chief Executive
source_provision: s2
definition:
“Chief Executive” means the Chief Executive of the Board and includes any person acting in that capacity;


document_id: npba-1996
term: landscape industry
source_provision: s2
definition:
“landscape industry” means an industry comprising persons who carry on any business or engage in any commercial activity in connection with one or more, or any part, or any combination, of the following: ( a )


document_id: npba-1996
term: landscaping works and services
source_provision: s2
definition:
“landscaping works and services” includes the provision of services in landscape design, landscape architecture, planting and landscaping, arboriculture maintenance, horticulture maintenance and turf maintenance;


document_id: npba-1996
term: Parks and Recreation Department
source_provision: s2
definition:
“Parks and Recreation Department” means the Parks and Recreation Department of the Ministry of National Development;


document_id: npba-1996
term: subdelegate
source_provision: s2
definition:
“subdelegate” means a person to whom a delegate under section 10(2) further delegates the performance or exercise of any of the Board’s functions, duties or powers;


document_id: npba-1996
term: veterinary establishment
source_provision: s2
definition:
“veterinary establishment” means any premises or place in which veterinary medicine is practised or veterinary services are provided;


document_id: npba-1996
term: veterinary medicine
source_provision: s2
definition:
“veterinary medicine” means any branch or art of veterinary medicine and includes veterinary surgery;


document_id: npba-1996
term: veterinary product
source_provision: s2
definition:
“veterinary product” means any chemical, substance or equipment used or designed for use in the practice of veterinary medicine or the provision of veterinary services;


document_id: npba-1996
term: veterinary science industry
source_provision: s2
definition:
“veterinary science industry” means an industry consisting of persons carrying on business, or who engage in commercial activity, involving all or any of the following: ( a )


document_id: npba-1996
term: veterinary service
source_provision: s2
definition:
“veterinary service” means a service provided in relation to an animal in the control or the possession of a person for any of the following purposes: ( a )


document_id: npba-1996
term: Agri-Food and Veterinary Authority
source_provision: s23
definition:
“Agri-Food and Veterinary Authority” or “AVA” means the Agri‑Food and Veterinary Authority established by section 3 of the Agri‑Food and Veterinary Authority Act (Cap. 5, 2012 Revised Edition);


document_id: npba-1996
term: records
source_provision: s23
definition:
“records” , in relation to the transferor, means registers, papers, documents, minutes, receipts, books of account and other records, however compiled, recorded or stored, of that transferor existing on the eve of the transfer date;


document_id: npba-1996
term: transferring employee
source_provision: s23
definition:
“transferring employee” means an employee of the transferor who, on the eve of the transfer date, is deployed in the AVA veterinary undertaking. [10/2019]


document_id: npfa-2010
term: Executive Secretary
source_provision: s2
definition:
“Executive Secretary” means any Executive Secretary of the Board appointed under section 14(1) and includes any person acting in that capacity;


document_id: npfa-2010
term: matters relating to productivity enhancement and continuing education
source_provision: s2
definition:
“matters relating to productivity enhancement and continuing education” includes legislative or administrative action taken, or to be taken, by the Government or any public authority that affects or might affect the productivity performance of industry, industry development or the productivity performance of the Singapore economy as a whole;


document_id: npfa-2010
term: public authority
source_provision: s2
definition:
“public authority” means any board, authority or agency established by or under any public Act to perform or discharge any public function.


document_id: nppa-1974
term: chief editor
source_provision: s2
definition:
“chief editor” includes the executive editor, the managing editor and any other person who controls the policy of a newspaper;


document_id: nppa-1974
term: company
source_provision: s2
definition:
“company” means a company incorporated or registered under the Companies Act 1967 or under any corresponding previous written law;


document_id: nppa-1974
term: declared foreign newspaper
source_provision: s2
definition:
“declared foreign newspaper” means any newspaper published outside Singapore which has been declared by the Minister under section 24(1) to be engaging in the domestic politics of Singapore;


document_id: nppa-1974
term: document
source_provision: s2
definition:
“document” means any printed newspaper or sheet of paper or other material and any printed pamphlet, leaflet, map, chart and plan, and includes any documents bound together;


document_id: nppa-1974
term: journalist
source_provision: s2
definition:
“journalist” includes an editor, a sub-editor, an editorial writer, a reporter and any other person whose business it is to edit or write for a newspaper;


document_id: nppa-1974
term: newspaper
source_provision: s2
definition:
“newspaper” means any publication containing news, intelligence, reports of occurrences, or any remarks, observations or comments, in relation to such news, intelligence, reports of occurrences, or to any other matter of public interest, printed in any language and published for sale or free distribution at regular intervals or otherwise, but does not include any publication published by or for the Government;


document_id: nppa-1974
term: place
source_provision: s2
definition:
“place” , in the phrases “place of business” and “place of residence”, means the street, square or other place and the number or other designation of the house;


document_id: nppa-1974
term: Registrar
source_provision: s2
definition:
“Registrar” means the Registrar of Newspapers and includes any Deputy or Assistant Registrar of Newspapers appointed by the Minister under section 29;


document_id: nppa-1974
term: funds from a foreign source
source_provision: s19
definition:
“funds from a foreign source” includes funds provided by a foreign source indirectly through any agent of the foreign source.


document_id: nra-1965
term: document
source_provision: s2
definition:
“document” means anything in which information of any description is recorded, whether in electronic or other form;


document_id: nra-1965
term: householder
source_provision: s2
definition:
“householder” means the owner, tenant, subtenant or occupier of a house, shophouse, flat, apartment, hut or other dwelling place;


document_id: nra-1965
term: identity card
source_provision: s2
definition:
“identity card” means an identity card issued under this Act, and includes an identity card issued or deemed to be issued under the Registration of Persons Ordinance 1955 (Ordinance 32 of 1955);


document_id: nra-1965
term: immigration officer
source_provision: s2
definition:
“immigration officer” means an immigration officer appointed under section 3 of the Immigration Act 1959;


document_id: nra-1965
term: personal identifier
source_provision: s2
definition:
“personal identifier” means a personal identifier in any form (including digital form) that is specified in the Schedule;


document_id: nra-1965
term: disclose
source_provision: s17
definition:
“disclose” , in relation to any document or information, includes allowing access to the document or information;


document_id: nra-1965
term: business address
source_provision: s32
definition:
“business address” , in relation to an individual, means the individual’s usual or last known place of business in Singapore;


document_id: nra-1965
term: email address
source_provision: s32
definition:
“email address” , in relation to an individual, means the last email address given by the individual to the person serving the document as the email address for the service of documents under this Act;


document_id: nra-1965
term: residential address
source_provision: s32
definition:
“residential address” , in relation to an individual, means the individual’s usual or last known place of residence in Singapore. [18B [32/2016]


document_id: nrda-2007
term: agent of the Registry
source_provision: s2
definition:
“agent of the Registry” means any public officer or employee of any statutory body who is appointed by the Director‑General under section 3(3) to be an agent of the Registry; [Act 11 of 2023 wef 01/05/2023]


document_id: nrda-2007
term: anonymised
source_provision: s2
definition:
“anonymised” , when used to describe information pertaining to an individual, means that the identity of that individual has been concealed or protected, whether by presenting the information in a statistical form or otherwise, such that it cannot be readily discovered or ascertained from that information;


document_id: nrda-2007
term: approved conveyance
source_provision: s2
definition:
“approved conveyance” has the meaning given by section 2(1) of the Healthcare Services Act 2020; [Act 19 of 2025 wef 05/12/2025]


document_id: nrda-2007
term: approved permanent premises
source_provision: s2
definition:
“approved permanent premises” has the meaning given by section 2(1) of the Healthcare Services Act 2020; [Act 19 of 2025 wef 05/12/2025]


document_id: nrda-2007
term: authorised Registry officer
source_provision: s2
definition:
“authorised Registry officer” means any Registry officer who is duly authorised by the Registrar in writing to carry out any particular function or to exercise any particular power under this Act;


document_id: nrda-2007
term: disclose
source_provision: s2
definition:
“disclose” , in relation to any information held by the Registry, includes to grant to any person access to that information;


document_id: nrda-2007
term: disease
source_provision: s2
definition:
“disease” means any physical or mental ailment, disorder, defect or morbid condition (whether of sudden onset or gradual development), or the recurrence of that ailment, disorder, defect or morbid condition;


document_id: nrda-2007
term: individually-identifiable
source_provision: s2
definition:
“individually-identifiable” , when used to describe information pertaining to an individual, means that the identity of that individual can be readily discovered or ascertained from that information;


document_id: nrda-2007
term: investigation officer
source_provision: s2
definition:
“investigation officer” means any public officer who is appointed under section 13 to be an investigation officer for the purposes of this Act;


document_id: nrda-2007
term: licensable healthcare service
source_provision: s2
definition:
“licensable healthcare service” has the meaning given by section 3(1) of the Healthcare Services Act 2020; [Act 19 of 2025 wef 05/12/2025]


document_id: nrda-2007
term: manager
source_provision: s2
definition:
“manager” , in relation to a healthcare institution, means the individual having the management or control of the healthcare institution; [Act 3 of 2020 wef 03/01/2022]


document_id: nrda-2007
term: medical practitioner
source_provision: s2
definition:
“medical practitioner” means a medical practitioner registered under the Medical Registration Act 1997 and who holds a valid practising certificate;


document_id: nrda-2007
term: Registrar
source_provision: s2
definition:
“Registrar” means the person appointed by the Director‑General under section 3 to be the Registrar of the Registry and includes a Deputy Registrar and an Assistant Registrar; [Act 11 of 2023 wef 01/05/2023]


document_id: nrda-2007
term: Registry officer
source_provision: s2
definition:
“Registry officer” means any person who is appointed by the Director‑General under section 3 to be an officer of the Registry; [Act 11 of 2023 wef 01/05/2023]


document_id: nrfa-2006
term: knowledge
source_provision: s2
definition:
“knowledge” means any knowledge or other information, whether or not the possessor of the knowledge or information has any legally enforceable rights in relation to it;


document_id: nrfa-2006
term: securities
source_provision: s2
definition:
“securities” includes shares, inscribed stock, debentures, bonds, debenture stock, notes or any other document creating, evidencing or acknowledging indebtedness.


document_id: nrfa-2006
term: body corporate
source_provision: s16
definition:
“body corporate” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005;


document_id: ntuca-2005
term: Board
source_provision: s2
definition:
“Board” means the Board of Trustees of the university company mentioned in its constituent documents;


document_id: ntuca-2005
term: constituent documents
source_provision: s2
definition:
“constituent documents” , in relation to the university company, means the memorandum of association and articles of association of the university company;


document_id: ntuca-2005
term: predecessor university
source_provision: s2
definition:
“predecessor university” means the Nanyang Technological University established under the repealed Nanyang Technological University Act (Cap. 192, 1992 Revised Edition);


document_id: ntuca-2005
term: university company
source_provision: s2
definition:
“university company” means the company limited by guarantee incorporated under the Companies Act 1967 under the name “Nanyang Technological University”.


document_id: nusca-2005
term: predecessor university
source_provision: s2
definition:
“predecessor university” means the National University of Singapore established under the repealed National University of Singapore Act (Cap. 204, 2002 Revised Edition);


document_id: nusca-2005
term: university company
source_provision: s2
definition:
“university company” means the company limited by guarantee incorporated under the Companies Act 1967 under the name “National University of Singapore”.


document_id: nusca-2005
term: ASPF Scheme
source_provision: s18
definition:
“ASPF Scheme” means the Academic Staff Provident Fund Scheme established by the predecessor university under Statute 18;


document_id: nusca-2005
term: CPF Board
source_provision: s18
definition:
“CPF Board” means the Central Provident Fund Board established and constituted under the Central Provident Fund Act 1953;


document_id: nusca-2005
term: Statute 18
source_provision: s18
definition:
“Statute 18” means Statute 18 (Academic Staff Provident Fund Scheme) made pursuant to the National University of Singapore Act (Cap. 204, 2002 Revised Edition), as may be amended from time to time by the Board under subsection (4)( b ).


document_id: oca-2015
term: document
source_provision: s2
definition:
“document” means anything in which information of any description is recorded, whether in electronic or any other form;


document_id: oca-2015
term: engage
source_provision: s2
definition:
“engage” , in relation to any conduct, means to engage, directly or indirectly, in the conduct either alone or together with any other person or persons;


document_id: oca-2015
term: group
source_provision: s2
definition:
“group” means a group of 3 or more individuals (whether or not ordinarily resident in Singapore), however organised, including by forming a company or association or body of persons, corporate or unincorporate, whether or not — ( a )


document_id: oca-2015
term: illegal purpose
source_provision: s2
definition:
“illegal purpose” , in relation to a locally-linked organised criminal group or an organised criminal group, means the purpose mentioned in the definition of “locally‑linked organised criminal group” or “organised criminal group”, respectively;


document_id: oca-2015
term: locally-linked organised criminal group
source_provision: s2
definition:
“locally-linked organised criminal group” means a group that has as its only purpose, or one of its purposes, the obtaining of a financial or other material benefit from the commission by, or the facilitation of the commission by, any person (whether or not the person is a member of the group) of any serious offence;


document_id: oca-2015
term: locally-linked organised criminal scam group
source_provision: s2
definition:
“locally-linked organised criminal scam group” means a group that has as its only purpose, or one of its purposes, the obtaining of a financial or other material benefit from the commission by, or the facilitation of the commission by, any person (whether or not the person is a member of the group) of any serious scam offence; [Act 21 of 2025 wef 30/12/2025]


document_id: oca-2015
term: organised criminal group
source_provision: s2
definition:
“organised criminal group” means a group that has as its only purpose, or one of its purposes, the obtaining of a financial or other material benefit from the commission by, or the facilitation of the commission by, any person (whether or not the person is a member of the group) of — ( a )


document_id: oca-2015
term: organised criminal scam group
source_provision: s2
definition:
“organised criminal scam group” means a group that has as its only purpose, or one of its purposes, the obtaining of a financial or other material benefit from the commission by, or the facilitation of the commission by, any person (whether or not the person is a member of the group) of — ( a )


document_id: oca-2015
term: public body
source_provision: s2
definition:
“public body” means a body corporate established by a public Act for the purposes of a public function, but excludes a Town Council established under section 4 of the Town Councils Act 1988; [Act 19 of 2025 wef 05/12/2025]


document_id: oca-2015
term: serious offence
source_provision: s2
definition:
“serious offence” means any offence specified in Part 1 of the Schedule; [Act 21 of 2025 wef 30/12/2025]


document_id: oca-2015
term: serious scam offence
source_provision: s2
definition:
“serious scam offence” means any offence specified in Part 2 of the Schedule. [Act 21 of 2025 wef 30/12/2025]


document_id: oca-2015
term: legal counsel
source_provision: s3
definition:
“legal counsel” means a legal counsel as defined in section 3(7) of the Evidence Act 1893, and includes an interpreter or other person who works under the supervision of a legal counsel.


document_id: oca-2015
term: officer of an unincorporated association
source_provision: s18
definition:
“officer of an unincorporated association” means any officer of an unincorporated association or any member of its governing body;


document_id: oca-2015
term: senior officer of a partnership
source_provision: s18
definition:
“senior officer of a partnership” means any person who has the control or management of the business carried on by the partnership at the principal place where the business is carried on;


document_id: oca-2015
term: unincorporated association
source_provision: s18
definition:
“unincorporated association” means any body of persons unincorporate but does not include a partnership.


document_id: oca-2015
term: investigation
source_provision: s44
definition:
“investigation” includes an application for an examination order under section 73, or an application under section 36, 37, 40 or 49 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 as applied by section 72;


