# legal_provisions

document_id: gsta-1993
provision_ref: s53
chapter: PART 8 - BOARD OF REVIEW
section: 53
title: Hearing of appeal by committee where member becomes unavailable
content:
53. —(1) This section applies to an appeal before a committee of the Board, and a reference in this section to a member of the Board is to a member of the Board that is part of the committee. (2) Despite anything in this Part, if — ( a ) in the course of any appeal, or, in the case of a reserved judgment in any appeal; or ( b ) after an appeal has been determined but before the making of any ancillary order, any member of the Board hearing the appeal resigns or is unable because of illness or any other cause, to continue to hear or to determine the appeal or to make the ancillary order, the remaining members of the Board (if 2 or more), must hear or determine the appeal or make the ancillary order, unless any party objects. [Act 30 of 2023 wef 30/10/2023] (3) In subsection (2), the Board is deemed to be duly constituted for the purposes of the appeal despite the member’s resignation or inability to act. (4) Despite section 50(8), in a case in subsection (2) — ( a ) where there are more than 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the decision of the majority of the remaining members of the Board and, if there is an equality of votes, the Chairperson of the Board or, in the Chairperson’s absence, the member presiding has a second or casting vote; or ( b ) where there are only 2 members of the Board remaining, the appeal is to be decided or the ancillary order is to be made in accordance with the unanimous decision of both members. (5) In the case in subsection (2)( a ), the appeal must be reheard — ( a ) if any party objects to the proceedings continuing before the remaining members of the Board under subsection (2); or [Act 30 of 2023 wef 30/10/2023] ( b ) if the appeal is heard or determined by only 2 remaining members of the Board and they are unable to reach a unanimous decision. (6) In the case in subsection (2)( b ), another committee of the Board (which may include the remaining members of the Board) is to be constituted under section 50(6) to make the ancillary order if — ( a ) any party objects to the remaining members of the Board making the ancillary order; or [Act 30 of 2023 wef 30/10/2023] ( b ) the order is to be made by only 2 remaining members of the Board and they are unable to reach a unanimous decision. [Act 33 of 2022 wef 21/08/2023]


document_id: gsta-1993
provision_ref: s53A
chapter: PART 8 - BOARD OF REVIEW
section: 53A
title: Hearing of appeal by single member where member becomes unavailable
content:
53A. —(1) Despite anything in this Part, if an appeal is before a single member of the Board, and — ( a ) in the course of an appeal or in the case of a reserved judgment in any appeal; or ( b ) after an appeal has been determined but before the making of any ancillary order, the member of the Board hearing the appeal resigns or is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the Chairperson of the Board is to appoint another member of the Board in accordance with section 50(6A) to hear and determine the appeal or to make the ancillary order. (2) In the case in subsection (1)( a ), the member of the Board appointed under subsection (1) must rehear the appeal if — ( a ) any party objects to the proceedings continuing before the member; or ( b ) the member determines that it would be in the interests of justice to do so. [Act 33 of 2022 wef 21/08/2023]


document_id: gsta-1993
provision_ref: s54
chapter: PART 8 - BOARD OF REVIEW
section: 54
title: Appeals to General Division of High Court
content:
54. —(1) Except as provided in this section, the decision of the Board is final. [40/2019] (2) The appellant or the Comptroller may appeal to the General Division of the High Court from the decision of the Board upon any question of law or of mixed law and fact except on any case where the Board has determined that the tax payable or any amount due to the appellant is less than $500 excluding the amount of costs awarded. [40/2019] (3) The procedure governing and the costs of any such appeal to the General Division of the High Court is as provided for in the Rules of Court. [2/2012; 40/2019] (4) The General Division of the High Court is to hear and determine any such appeal and may confirm, vary or annul the decision of the Board on appeal and make such further or other order on such appeal, whether as to costs or otherwise, as to the General Division of the High Court may consider fit. [40/2019] (5) There is such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction. [40/2019]


document_id: gsta-1993
provision_ref: s55
chapter: PART 8 - BOARD OF REVIEW
section: 55
title: Cases stated for General Division of High Court
content:
55. —(1) The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the General Division of the High Court. [40/2019] (2) A case stated must set forth the facts and any finding of fact by the Board, the decision (if any) of the Board, and the question for the opinion of the General Division of the High Court, and must be signed by the Chairperson of the Board or member presiding or in their absence, by any other member attending the sitting at which the appeal was heard. [40/2019] (3) The secretary must transmit the case, when stated and signed in accordance with subsection (2), to the General Division of the High Court, and must send a copy thereof to the appellant and to the Comptroller. [40/2019] (4) The General Division of the High Court may cause a case stated to be returned to the Board for amendment and the Board must amend the case stated accordingly. [40/2019] (5) In considering any case stated, the General Division of the High Court must give the appellant and the Comptroller an opportunity to present arguments before the General Division of the High Court. [40/2019] (6) The General Division of the High Court is to hear and determine any question of law arising on a case stated and may in accordance with its decision thereon confirm, vary or annul any decision by the Board in the appeal, or may remit the case to the Board with the opinion of the General Division of the High Court on that case. [40/2019] (7) The Board must give effect to the opinion by its decision in the appeal or by revising any previous decision made by it in the appeal to the extent to which that previous decision does not accord with the opinion of the General Division of the High Court. [40/2019]


document_id: gsta-1993
provision_ref: s56
chapter: PART 8 - BOARD OF REVIEW
section: 56
title: Proceedings before Board
content:
56. —(1) Subject to subsections (2) and (3), all proceedings before the Board must be heard in private. [33/2019] [Act 25 of 2021 wef 01/04/2022] (2) Where the Comptroller or the appellant at the hearing before the Board (called in this section the appellant) applies to the Board that the proceedings be heard by way of a hearing open to the public, the Board may direct that the proceedings be so heard, despite any objection from the other party to the proceedings. [33/2019] (3) Where in the opinion of the Board any proceedings heard in private ought to be reported, the Board may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the appellant concerned. [33/2019] [Act 25 of 2021 wef 01/04/2022] (4) However, the name of the appellant may be disclosed in the publication mentioned in subsection (3) with the appellant’s consent. [Act 25 of 2025 wef 08/12/2025] (5) Subsection (4) applies to any proceedings before the Board that are heard before, on or after the date of commencement of section 71 of the Finance (Income Taxes) Act 2025. [Act 25 of 2025 wef 08/12/2025]


document_id: gsta-1993
provision_ref: s57
chapter: PART 8 - BOARD OF REVIEW
section: 57
title: Decision to be final and conclusive
content:
57. Except as expressly provided in this Act — ( a ) where no valid notice of appeal has been lodged within the time limits under section 51 against the decision of the Comptroller on any matter referred to in section 49; ( b ) where such notice has been lodged but it has been withdrawn before the decision has been determined on appeal; ( c ) where an agreement (whether in writing or otherwise) has been reached on the decision made between the Comptroller and the person who lodged the notice and the Comptroller has in consequence varied the decision in writing; or ( d ) where the decision has been determined on appeal, the decision as made, varied in consequence of the agreement or determined on appeal is final and conclusive for the purposes of this Act.


document_id: gsta-1993
provision_ref: s58
chapter: PART 9 - OFFENCES AND PENALTIES
section: 58
title: General penalties
content:
58. Any person guilty of an offence under this Act for which no penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.


document_id: gsta-1993
provision_ref: s59
chapter: PART 9 - OFFENCES AND PENALTIES
section: 59
title: Penalty for incorrect return
content:
59. —(1) Subject to the provisions of Part 8, any person who — ( a ) makes an incorrect return by omitting or understating any output tax or any tax that is accountable pursuant to regulations made under section 27A or by overstating any input tax of which the person is required by this Act to make a return; or ( b ) gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership, shall be guilty of an offence and shall on conviction pay a penalty equal to the amount of tax which has been undercharged in consequence of such incorrect return or information, or which would have been so undercharged if the return or information had been accepted as correct. [20/2010] (2) Any person who without reasonable excuse or through negligence — ( a ) makes an incorrect return by omitting or understating any output tax or any tax that is accountable pursuant to regulations made under section 27A or by overstating any input tax of which the person is required by this Act to make a return; or ( b ) gives any incorrect information in relation to any matter affecting the person’s own liability to tax or the liability of any other person or of a partnership, shall be guilty of an offence and shall on conviction — ( c ) pay a penalty equal to double the amount of tax which has been undercharged in consequence of such incorrect return or information, or which would have been so undercharged if the return or information had been accepted as correct; and ( d ) be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both. [20/2010] (3) This section does not apply in relation to a claim for credit for input tax on a supply or purported supply which a taxable person should have known was a part of an arrangement mentioned in section 20(2A). [42/2020] [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s60
chapter: PART 9 - OFFENCES AND PENALTIES
section: 60
title: Penalty for failure to pay or make returns within prescribed period
content:
60. —(1) If any tax (including any additional tax mentioned in section 47(1B)) is not paid within the periods prescribed in regulations made under section 41 or within the period specified in section 47(2C) (as may be extended under section 47(2D)) — ( a ) a penalty equal to 5% of the amount of tax payable is added thereto; and ( b ) if the amount of tax outstanding is not paid within 60 days after the imposition of the penalty as provided by paragraph ( a ), an additional penalty of 2% of the tax outstanding is payable for each completed month that the tax remains unpaid commencing from the date on which the tax became payable, but the total additional penalty must not exceed 50% of the amount of tax outstanding. [42/2020] (1A) Subsection (1) applies separately to — ( a ) the output tax of a taxable person after deduction of input tax allowable under section 20; and ( b ) tax accountable by a taxable person pursuant to regulations made under section 27A. [20/2010] (1B) Subsection (1)( a ) and ( b ) applies to any surcharge and interest payable under section 45A or 47A (as the case may be) that is not paid within the period prescribed in that section, as it applies to any tax not paid by a taxable person within the period mentioned in subsection (1). [42/2020] (2) If any return is not made by a taxable person before the expiry of the period prescribed in regulations made under section 41 for the return, the taxable person must pay a penalty that is the sum total of the following amounts, not exceeding in any case $10,000: ( a ) $200; ( b ) $200 for each completed month that the taxable person continues not to make the return, commencing on the day immediately after the last day of the period prescribed. [37/2017; 42/2020] (3) In this section, “tax” includes any interest imposed under section 47(2D). [42/2020]


document_id: gsta-1993
provision_ref: s61
chapter: PART 9 - OFFENCES AND PENALTIES
section: 61
title: Penalty for failure to register
content:
61. Any person who — ( a ) fails to comply with paragraph 4, 5, 6 or 15(2) and (3) of the First Schedule (duty to notify liability for registration or change in nature of supplies, etc., by a person exempted from registration); or ( b ) fails to apply for registration as required by the First Schedule, shall be guilty of an offence and shall on conviction — ( c ) pay a penalty equal to 10% of the tax due in respect of each year or part thereof beginning on the date on which the person is required to make the notification or to apply for registration, as the case may be; ( d ) be liable to a fine not exceeding $10,000; and ( e ) be liable to a further penalty of $50 for every day during which the offence continues after conviction. [42/2020]


document_id: gsta-1993
provision_ref: s62
chapter: PART 9 - OFFENCES AND PENALTIES
section: 62
title: Penalty provisions relating to fraud, etc.
content:
62. —(1) Any person who wilfully with intent to evade or to assist any other person to evade tax — ( a ) omits or understates any output tax or overstates any input tax in any return made under this Act; ( b ) makes any false statement or entry in any return, claim or application made under this Act; ( c ) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; ( d ) prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or ( e ) makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance, shall be guilty of an offence and shall on conviction — ( f ) pay a penalty assessed under section 48 of 3 times the amount of tax which has or would have been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected; and ( g ) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 7 years or to both. (2) Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return, claim or application furnished under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax. (3) A reference in this section to a person who makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance includes a reference to a person who, without the authority of the Comptroller — ( a ) destroys, damages, erases or otherwise manipulates data stored in, or used in connection with, a computer; ( b ) introduces into, or records or stores in, a computer by any means data for the purpose of — (i) destroying, damaging, erasing or altering other data stored in that computer; or (ii) interfering with, interrupting or obstructing the lawful use of that computer or the data stored in that computer; or ( c ) otherwise uses a computer, the purpose or effect of which is to evade tax. (4) For the purposes of subsection (3), “data” includes any computer program or part of a computer program being a program approved by the Comptroller for use in relation to the electronic service or for use under section 43, 44 or 46 or any regulations made under section 41. (5) A reference in this section to evading tax includes a reference to obtaining any of the following: ( a ) a payment under section 19(5); ( b ) credit for input tax under section 19 or 20 or any regulations made thereunder; ( c ) a refund under any regulations made under section 25(1), in circumstances where the person concerned is not entitled to that payment, credit or refund.


document_id: gsta-1993
provision_ref: s62A
chapter: PART 9 - OFFENCES AND PENALTIES
section: 62A
title: Penalty for misrepresenting status of person
content:
62A. —(1) A person who receives a Seventh Schedule supply of services ( X ) commits an offence if — ( a ) X belongs in Singapore under section 15 and is not a registered person; and ( b ) X provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to — (i) whether X belongs in Singapore under section 15; or (ii) whether X is a registered person. [33/2019] [Act 34 of 2021 wef 01/01/2022] (1A) A person who receives a Seventh Schedule supply of goods ( Y ) commits an offence if — ( a ) Y is not a registered person; and ( b ) Y provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to whether Y is a registered person. [Act 34 of 2021 wef 01/01/2022] (2) A person who is guilty of an offence under subsection (1) or (1A) shall on conviction — ( a ) be punished with a fine of an amount equal to the amount of tax undercharged on the supply in consequence of the false information, or which would have been undercharged if the person making the supply had accepted the information as true; and ( b ) also be liable to a further fine of an amount not exceeding $10,000. [33/2019] [Act 34 of 2021 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s62B
chapter: PART 9 - OFFENCES AND PENALTIES
section: 62B
title: Penalty for wilfully misrepresenting status of person
content:
62B. —(1) A person who receives a Seventh Schedule supply ( X ) commits an offence if — ( a ) where the supply is a supply of services, X belongs in Singapore under section 15; [Act 34 of 2021 wef 01/01/2022] ( aa ) X is not a registered person; [Act 34 of 2021 wef 01/01/2022] ( b ) X provides (whether or not to the person making the supply) any information for the purpose of the supply; and ( c ) X wilfully provides the information with intent to induce the person making the supply into making a determination that — (i) where the supply is a supply of services, X does not belong in Singapore for purposes of the supply; or [Act 34 of 2021 wef 01/01/2022] (ii) X is a registered person. [33/2019] (2) For the purpose of subsection (1), where — ( a ) X purchases the supply using a device; and ( b ) a mobile country code, an IP address or other information identifies the physical location of the device at the time X makes the purchase, then X , in using the device, is treated as providing information as to that physical location. [33/2019] (3) A person who is guilty of an offence under subsection (1) shall on conviction — ( a ) be punished with a fine equal to 3 times the amount of the tax undercharged on the supply in consequence of the person making the supply having been induced as mentioned in subsection (1)( c ), or which would have been undercharged if the person making the supply had been so induced; and ( b ) also be liable to — (i) a further fine not exceeding $10,000; or (ii) imprisonment for a term not exceeding 7 years, or to both. [33/2019]


document_id: gsta-1993
provision_ref: s62C
chapter: PART 9 - OFFENCES AND PENALTIES
section: 62C
title: Penalty relating to arrangements to cause loss of public revenue
content:
62C. —(1) Any person who participates in a specified arrangement, knowing or having reasonable grounds to believe that the person’s participation is for a fraudulent purpose, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both. (2) For the purpose of subsection (1), a person participates in a specified arrangement if the person does any of the following: ( a ) devises or assists in devising the plan for any part of the specified arrangement; ( b ) directs or assists in directing the plan or any part of the plan, including by instructing any other person as to the steps to be carried out in respect of any part of the plan; ( c ) receives instructions in respect of the plan or any part of the plan, and carries out or causes to be carried out any of those instructions. (3) For the purposes of the offence under subsection (1), the person need not know of the specified arrangement or of any details of the plan devised for any part of the specified arrangement. (4) Where a sole proprietorship, partnership, limited liability partnership or company is used to carry out a plan devised for a specified arrangement, any person who was or is, as the case may be — ( a ) the sole proprietor; ( b ) a partner of the partnership or limited liability partnership; or ( c ) a director of the company, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 12 months or to both. (5) To avoid doubt, the offence under subsection (4) is a strict liability offence. (6) It is a defence to a charge for an offence in respect of subsection (4) for the person to prove that — ( a ) the sole proprietorship, partnership, limited liability partnership or company was used to carry out the plan devised for the specified arrangement without the person’s knowledge; and ( b ) the person took reasonable precautions and exercised due diligence to ensure that the sole proprietorship, partnership, limited liability partnership or company would not be so used. (7) This section applies whether the person participating in a specified arrangement does so while the person is in Singapore or outside Singapore, and if the offence under subsection (1) was committed outside Singapore, the person may be dealt with as if the offence had been committed in Singapore. (8) In this section — “limited liability partnership” has the meaning given by the Limited Liability Partnerships Act 2005; “specified arrangement” means an arrangement to cause loss of public revenue (whether or not the loss was in fact caused) as described in section 20(2B) (read with section 20(2BA)). [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s63
chapter: PART 9 - OFFENCES AND PENALTIES
section: 63
title: Improperly obtaining refund
content:
63. Any person who knowingly — ( a ) causes; ( b ) attempts to cause; ( c ) does any act with intent to cause; or ( d ) makes default in the performance of any duty imposed upon the person by this Act with intent to cause, the refund to that person by the Comptroller of any amount in excess of the amount properly so refundable to that person, shall be guilty of an offence and shall be liable on conviction — ( e ) to pay a penalty of 3 times the amount refunded or to be refunded in excess of the amount properly so refundable; and ( f ) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.


document_id: gsta-1993
provision_ref: s64
chapter: PART 9 - OFFENCES AND PENALTIES
section: 64
title: Offences in relation to goods and services
content:
64. If any person acquires possession of or deals with any goods, or accepts the supply of any services, having reason to believe that tax on the supply of the goods or services or on the importation of the goods has been or will be evaded, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and to a penalty of 3 times the amount of the tax. [52/2018]


document_id: gsta-1993
provision_ref: s64A
chapter: PART 9 - OFFENCES AND PENALTIES
section: 64A
title: Offences in relation to unauthorised collections of tax or amounts attributable to tax
content:
64A. —(1) Subject to subsection (3), where any person collects or attempts to collect from any other person any amount as tax or as being attributable to tax, the person shall be guilty of an offence and shall on conviction — ( a ) pay a penalty equal to 3 times the amount which the person collected or attempted to collect; and ( b ) be liable to a fine not exceeding $10,000. [52/2018] (2) Subject to subsection (3), where any person, without reasonable excuse or through negligence, collects or attempts to collect from any other person any amount as tax or as being attributable to tax, the person shall be guilty of an offence and shall on conviction — ( a ) pay a penalty equal to 3 times the amount which the person collected or attempted to collect; and ( b ) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [52/2018; 33/2019] (3) Subsections (1) and (2) do not apply to — ( a ) a specified person; ( b ) a person who is appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax; or ( c ) a person who is not mentioned in paragraph ( b ), but represents or holds himself, herself or itself out as such. [52/2018] (4) Where any specified person, without reasonable excuse or through negligence, collects or attempts to collect from any other person — ( a ) any amount as tax or as being attributable to tax, where no tax is chargeable under this Act; or ( b ) any amount in excess of the tax chargeable under this Act that the specified person is permitted to collect under this Act, the specified person shall be guilty of an offence and shall on conviction — ( c ) pay a penalty equal to — (i) for an offence under paragraph ( a ), 3 times the amount which the person collected or attempted to collect; and (ii) for an offence under paragraph ( b ), 3 times the amount which the person collected or attempted to collect, that is in excess of the amount the specified person was permitted to collect under this Act; and ( d ) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [52/2018] (5) In this section, “specified person” means any of the following: ( a ) a person registered under this Act; ( b ) a person treated for the purposes of section 30 as a member of a group; ( c ) a person treated as a taxable person under this Act; ( d ) an agent appointed under section 79; ( e ) a person authorised under any subsidiary legislation made under this Act to issue an invoice or a receipt showing an amount of tax. [52/2018]


document_id: gsta-1993
provision_ref: s65
chapter: PART 9 - OFFENCES AND PENALTIES
section: 65
title: Penalties for offences by persons administering Act, etc.
content:
65. Any person who — ( a ) being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax — (i) withholds for the person’s own use or otherwise any portion of the amount of tax collected; (ii) demands from any person an amount in excess of the authorised assessment or tax; (iii) renders a false return, whether verbal or in writing, of the amounts of tax collected or received by the person; or (iv) defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or ( b ) not being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax but represents or holds himself, herself or itself out as such, collects or attempts to collect tax under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. [52/2018]


document_id: gsta-1993
provision_ref: s66
chapter: PART 9 - OFFENCES AND PENALTIES
section: 66
title: Penalty for obstructing Comptroller in carrying out duties
content:
66. Any person who at any time hinders or obstructs the Comptroller or any officer acting in the discharge of the Comptroller’s or the officer’s duties (as the case may be) under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [34/2016]


document_id: gsta-1993
provision_ref: s67
chapter: PART 9 - OFFENCES AND PENALTIES
section: 67
title: Tax to be payable despite any proceedings for penalties and penalties not part of tax
content:
67. —(1) The institution of proceedings for, or imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable. (2) Any penalty imposed under this Act is not to be deemed to be part of the tax paid for the purposes of claiming relief under this Act.


document_id: gsta-1993
provision_ref: s68
chapter: PART 10 - PROCEEDINGS
section: 68
title: Comptroller, etc., may direct prosecution
content:
68. —(1) Subject to section 69, the Comptroller or such other officer as may be authorised by the Comptroller in that behalf may direct any prosecution for any offence under this Act and may authorise the incurring of such expense as may be necessary to the prosecution. (2) Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.


document_id: gsta-1993
provision_ref: s69
chapter: PART 10 - PROCEEDINGS
section: 69
title: Consent of Public Prosecutor
content:
69. No prosecution may be commenced in respect of an offence under section 6, 62, 62C, 63, 65 or 66 except with the consent of the Public Prosecutor. [15/2010] [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s71
chapter: PART 10 - PROCEEDINGS
section: 71
title: Provisions as to evidence in legal proceedings
content:
71. —(1) Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act. (2) This section applies to any proceedings against the person in question — ( a ) under the provisions of section 59, 62 or 62C; or [Act 35 of 2022 wef 01/01/2023] ( b ) for the recovery of any sum due from the person whether by way of tax or penalty.


document_id: gsta-1993
provision_ref: s72
chapter: PART 10 - PROCEEDINGS
section: 72
title: Evidence by certificate, etc.
content:
72. —(1) A certificate purporting to be under the hand of the Comptroller — ( a ) that a person was or was not, at any date, registered under this Act; ( b ) that any return required by or under this Act has not been made or had not been made at any date; ( c ) that any return made under this Act has been made by the person named therein; ( d ) that any tax shown as due in any return or assessment made under this Act has not been paid; or ( e ) that any penalty and the amount thereof shown as due from the person named therein, is sufficient evidence of that fact until the contrary is proved. (2) Any document purporting to be a certificate under subsection (1) is, until the contrary is proved, deemed to be such a certificate.


document_id: gsta-1993
provision_ref: s73
chapter: PART 10 - PROCEEDINGS
section: 73
title: Service of summons
content:
73. —(1) Every summons issued by a court against any person in connection with any offence under this Act may be served on the person — ( a ) by delivering the summons to the person or to some adult member of the person’s family at the person’s last known place of residence; ( b ) by leaving the summons at the person’s usual or last known place of residence or business in an envelope addressed to the person; ( c ) by sending the summons by registered post addressed to the person at the person’s usual or last known place of residence or business; or ( d ) where the person is a body of persons or a company — (i) by delivering the summons to the secretary or other similar officer of the body of persons or company at its registered office or principal place of business; or (ii) by sending the summons by registered post addressed to the body of persons or company at its registered office or principal place of business. (2) Any summons sent by registered post to any person in accordance with subsection (1) is deemed to be duly served on the person to whom the letter is addressed at the time when the letter would, in the ordinary course of post, be delivered and in proving service of the summons, it is sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.


document_id: gsta-1993
provision_ref: s73A
chapter: PART 10 - PROCEEDINGS
section: 73A
title: Notice to attend court
content:
73A. —(1) Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by regulations made under section 86, requiring that person to attend at the court described, at the time and on the date specified in the notice. (2) The Comptroller must, if so required by a court, produce a copy of the notice to the court. (3) The notice may be served on the person alleged to have committed the offence in the manner provided in section 73, as if it were a summons issued by a court. (4) On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010. (5) If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served — ( a ) issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or ( b ) proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section. (6) Upon a person arrested pursuant to a warrant issued under subsection (5)( a ) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010. (7) The Comptroller may, at any time before the date specified in the notice, cancel the notice. [Act 30 of 2023 wef 01/01/2024]


document_id: gsta-1993
provision_ref: s74
chapter: PART 10 - PROCEEDINGS
section: 74
title: Offences by bodies of persons and by agents and employees
content:
74. —(1) Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons or was purporting to act in that capacity is deemed to be guilty of that offence unless the person proves that — ( a ) the offence was committed without the person’s consent or connivance; and ( b ) the person exercised all such diligence to prevent the commission of the offence as the person ought to have exercised, having regard to the nature of the person’s functions in that capacity and to all the circumstances. (2) Where any person would be liable under this Act to any punishment or penalty for any act, omission, neglect or default the person shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any agent or employee, or of the employee of the agent provided that the act, omission, neglect or default was committed by — ( a ) the employee in the course of the employee’s employment; ( b ) the agent when acting on behalf of the person; or ( c ) the employee of the agent when acting in the course of the employee’s employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section.


document_id: gsta-1993
provision_ref: s75
chapter: PART 10 - PROCEEDINGS
section: 75
title: Composition of offences
content:
75. —(1) The Comptroller or any person authorised by the Comptroller may compound any offence under this Act that is prescribed to be a compoundable offence by accepting from the person reasonably suspected of having committed the offence a sum not exceeding $5,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of such offence. (3) The Minister may make regulations to prescribe the offences which may be compounded. (4) All sums received for the composition of offences under this section must be paid into the Consolidated Fund.


document_id: gsta-1993
provision_ref: s76
chapter: PART 10 - PROCEEDINGS
section: 76
title: Jurisdiction of court
content:
76. A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, shall have power to impose the full penalty or punishment in respect of any offence under this Act.


document_id: gsta-1993
provision_ref: s77
chapter: PART 10 - PROCEEDINGS
section: 77
title: Proceedings for offences and penalties under Customs Act 1960
content:
77. Parts 14 and 15 of the Customs Act 1960 (Provisions as to Trials and Proceedings; and Offences and Penalties) and such other related provisions of that Act as the Minister may by order specify apply, with such exceptions, adaptations and modifications as may be prescribed in that order, in relation to offences under this Act (which include any act or omission in respect of which a penalty is imposed) and penalties imposed under this Act as they apply in relation to offences and penalties under the Customs Act 1960 as defined in that Act; and accordingly in those provisions as they apply by virtue of this section the reference to customs duty or excise duty is to be construed as a reference to the tax.


document_id: gsta-1993
provision_ref: s78
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 78
title: Recovery of tax and penalty
content:
78. —(1) Tax due from any person is, despite any objection or appeal against any decision of the Comptroller, recoverable as a debt due to the Government and the Comptroller may, in the Comptroller’s own name, sue for such tax by way of a specially endorsed originating claim. [Act 25 of 2021 wef 01/04/2022] (2) Where an invoice shows a supply of goods or services as taking place with tax chargeable on it, an amount equal to that which is shown on the invoice as tax or, if the tax is not separately shown, to so much of the total amount shown as payable as is to be taken as representing tax on the supply, is recoverable from the person who issued the invoice. (3) Subsection (2) applies whether or not — ( a ) the invoice is a tax invoice issued under section 41; ( b ) the supply shown on the invoice actually takes or has taken place, or the amount shown as tax, or any amount of tax, is or was chargeable on the supply; or ( c ) the person issuing the invoice is a taxable person. (3A) Any sum recoverable from a person under subsection (2) is, if it is in any case tax, recoverable as such and is otherwise recoverable as a debt due to the Government. (4) In any proceedings referred to in subsection (1), the production of a certificate signed by the Comptroller that any tax and the amount thereof shown as due in any return or assessment made pursuant to this Act from a person named therein is sufficient evidence of that fact and the amount so due and is sufficient authority for the court to give judgment for that amount. (5) The Minister may by regulations make provision for — ( a ) authorising distress to be levied on the goods and chattels of any person refusing or neglecting to pay any tax due from the person or any amount recoverable as if it were tax due from the person; ( b ) the disposal of any goods or chattels on which distress is levied under the regulations; and ( c ) the imposition and recovery of costs, charges, expenses and fees in connection with anything done under the regulations. (6) Any penalty imposed under this Act is, for the purposes of this Act and the Limitation Act 1959, recoverable as if it were tax due and payable under this Act and accordingly section 6(4) of the Limitation Act 1959 does not apply to such penalty. (7) For the purposes of this section, tax includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.


document_id: gsta-1993
provision_ref: s79
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 79
title: Power to appoint agent, etc., for recovery of tax
content:
79. —(1) The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other person. [33/2008] (2) The person declared the agent under subsection (1) is the agent of such other person for the purposes of this Act and may be required to pay any tax due or which may become due from any moneys, including pensions, salary, wages or any other remuneration, which, at the date of receipt of the notice or at any time not later than 90 days thereafter may be held by the firstmentioned person for or due by the firstmentioned person to the person whose agent the firstmentioned person has been declared to be, and in default of such payment, the tax is recoverable from the firstmentioned person in the manner provided by section 78. [33/2008] (3) For the purposes of this section, the Comptroller may require any person to give the Comptroller information as to any moneys, funds or other assets which may be held by the person for, or of any moneys due by the person to, any other person. (4) For the purposes of payment of any tax due from any moneys referred to in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions apply: ( a ) the person declared by the Comptroller under subsection (1) to be the agent of any person who is an owner of such moneys must — (i) within 14 days after the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and (ii) retain such amount of the moneys as is presumed under paragraph ( b ) to be owned by the person from whom tax is due and, subject to paragraph ( c ), within 42 days after the receipt of the notice under subsection (1), pay over the tax due from such amount to the Comptroller; ( b ) it is presumed, until the contrary is proved, that the holders of a joint account at any bank have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1) and that the joint owners of any immovable property share the proceeds of sale of the property equally; ( c ) any owner of such moneys who objects to the share presumed under paragraph ( b ) must give notice of that owner’s objection in writing to the person declared to be the agent under subsection (1) within 28 days after the receipt of the notice of the agent under paragraph ( a )(i), or within such further period as the Comptroller may allow, and furnish proof as to that owner’s share of the moneys; ( d ) where an objection under paragraph ( c ) has been received, the person declared to be the agent must — (i) retain the amount of such moneys referred to in paragraph ( a )(ii) until such time as the Comptroller by notice under paragraph ( e ) informs the agent of the Comptroller’s decision on the objection; and (ii) inform the Comptroller of the objection within 7 days after the receipt of the objection; ( e ) the Comptroller must consider the objection and must by written notice inform the person declared to be the agent of the Comptroller’s decision and the agent must, despite any appeal under paragraph ( f ), pay over any tax due from the share of moneys decided by the Comptroller as the amount, not exceeding the amount presumed under paragraph ( b ) to be the share of the person by whom the tax is payable, held by the agent for or due by the agent to the person; ( f ) any owner of such moneys aggrieved by the decision of the Comptroller under paragraph ( e ) may appeal against the decision to the Board of Review and the provisions of Part 8 apply, with the necessary modifications, to the appeal; ( g ) for the purpose of this subsection, “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders. [42/2020] (5) Where an agent makes any payment of moneys to the Comptroller under this section — ( a ) the agent is deemed to have been acting under the authority of the person by whom the tax is payable (called in this section the defaulting taxpayer); ( b ) the amount of the tax due from the defaulting taxpayer is reduced by the amount paid by the agent to the Comptroller; and ( c ) the amount of the reduction is, to the extent of that amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer. [33/2008] (5A) Where — ( a ) an amount of tax is due from any person under this Act otherwise than as an agent under this section; ( b ) except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph ( c ), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and ( c ) before payment of the amount referred to in paragraph ( b ) is made to the defaulting taxpayer, the Comptroller serves notice on any public officer (including an employee appointed under section 9(3) of the Inland Revenue Authority of Singapore Act 1992) by whom the payment is to be made that the tax is due from the defaulting taxpayer, then the public officer is, despite any other written law, contract or scheme, entitled to reduce the amount referred to in paragraph ( b ) by the amount of the whole or any part of the tax referred to in paragraph ( a ), and if the public officer makes such a reduction — ( d ) the amount of the tax referred to in paragraph ( a ) is reduced by the amount of the reduction; and ( e ) the amount of the reduction is, to the extent of such amount, deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph ( b ) to the defaulting taxpayer. [33/2008; 21/2013] (6) For the purposes of this section, “tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.


document_id: gsta-1993
provision_ref: s80
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 80
title: Indemnification of agent
content:
80. Every person liable under this Act for the payment of tax on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the tax; and is indemnified against any person for all payments made by the firstmentioned person in pursuance and by virtue of this Act.


document_id: gsta-1993
provision_ref: s81
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 81
title: Power to require security and production of evidence
content:
81. —(1) The Comptroller may, as a condition of allowing or repaying any input tax to any person, require the production of such documents relating to the tax as may have been supplied to that person. (2) The Comptroller may, if he or she thinks it necessary for the protection of the revenue, require as a condition of making any payment under section 19(5) the giving of such security for the amount of the payment as appears to the Comptroller appropriate. (3) Where it appears to the Comptroller requisite to do so for the protection of the revenue, the Comptroller may require any person, as a condition of the person’s importing any goods or supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner as the Comptroller may determine, for the payment of any tax which is or may become due from the person. (4) Any person who without any reasonable cause fails to furnish such security as is required under subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000. (5) In this section — “document” includes, in addition to a document in writing — ( a ) any map, plan, graph or drawing; ( b ) any photograph; ( c ) any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means; ( d ) any disc, tape, soundtrack, or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; ( e ) any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and ( f ) any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them; “writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.


document_id: gsta-1993
provision_ref: s82
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 82
title: Recovery of tax from persons leaving Singapore
content:
82. —(1) Where the Comptroller is of the opinion that any person — ( a ) is about or is likely to leave Singapore without paying all tax assessed on or due from the person under this Act; or ( b ) being outside Singapore, is likely, if the person returns to Singapore, to leave Singapore without paying all tax assessed on or due from the person under this Act, then the Comptroller may issue a certificate containing particulars of such tax and a direction to the Controller of Immigration to prevent the person from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment of the tax. [1/2016] (2) Subject to the provisions of any order issued or made under any written law for the time being in force relating to banishment or immigration, the Controller of Immigration must pursuant to the direction take, or cause to be taken by any immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or other travel document and any exit permit or other document authorising such person to leave Singapore. (3) At the time of issue of the certificate under subsection (1), the Comptroller must issue to the person named in the certificate a notification thereof. [Act 33 of 2022 wef 04/11/2022] (3A) Any proceedings under this section are not invalidated on the ground that the notification under subsection (3) had not been received. (4) Payment of the tax to a customs or immigration officer or production of a certificate signed by the Comptroller stating that the tax has been paid or secured, is sufficient authority for allowing such person to leave Singapore. (5) Any person who, knowing that a direction has been issued under subsection (1) for the prevention of the person’s departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed on or due from the person under this Act or furnishing security to the satisfaction of the Comptroller for payment thereof, shall be guilty of an offence and may be arrested, without warrant, by any immigration officer. (6) No civil or criminal proceedings may be instituted or maintained against the Government, the Controller of Immigration or any customs or immigration officer in respect of anything lawfully done under this section. (7) A reference in this section to tax due from a person under this Act includes — ( a ) an amount which becomes payable to the Comptroller by a tourist or a person holding himself or herself out to be a tourist, after the approval for the refund of the amount is revoked under a scheme for the refund established by regulations made under section 25; and ( b ) any surcharge, and any interest on any tax or surcharge, under section 45A, 47 or 47A. [42/2020] (8) In subsection (7), “tourist” means a tourist as defined in regulations establishing the scheme referred to in that subsection. [1/2016]


document_id: gsta-1993
provision_ref: s83
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83
title: Power to take samples
content:
83. —(1) The Comptroller or an officer authorised by the Comptroller, if it appears to the Comptroller necessary for the protection of the revenue against mistake or fraud, may at any time take, from the goods in the possession of any person who supplies goods, such samples as the Comptroller or the authorised person may require with a view to determining how the goods or the materials of which they are made ought to be or to have been treated for the purposes of tax. (2) Any sample taken under this section must be disposed of and accounted for in such manner as the Comptroller may direct.


document_id: gsta-1993
provision_ref: s83A
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83A
title: Seizure of goods
content:
83A. —(1) Without affecting section 21(8) and except where any written law relating to customs or excise duties on imported goods under section 26 applies, any specially authorised officer may seize, or prohibit the disposal of or dealing in, any goods (including the receptable or package in which the goods are found) — ( a ) which are suspected to have been used or intended to be used to commit an offence under this Act; or ( b ) which are suspected to constitute evidence of an offence under this Act or which may aid in any investigation or prosecution in connection with such offence. [42/2020] (2) Whenever any goods are seized, the specially authorised officer must immediately give notice of the seizure and the grounds thereof to the owner of the goods, if known, except that the notice is not required to be given where the seizure is made on the person, or in the presence of the offender or the owner or the owner’s agent. [42/2020] (3) Any goods of a perishable nature or any animal or bird seized may be sold immediately and the proceeds of sale held to abide the result of any prosecution or claim. (4) Any goods which are of a dangerous character or which cannot be removed without undue expense may be destroyed on the instructions of the Comptroller. (5) The Comptroller may release any goods seized to the importer, owner or person having custody of the goods subject to such conditions and on such security as the Comptroller may require. (6) Where the goods liable to seizure are found in any vehicle, vessel not exceeding 200 tons net registered tonnage or aircraft, such vehicle, vessel or aircraft may be seized in order to facilitate the removal or transportation of those goods. (7) If a specially authorised officer seizes any goods in the exercise of any power under subsection (1), the specially authorised officer must make a report of the seizure to a District Judge or Magistrate at the earlier of the following times: ( a ) when the specially authorised officer considers that the goods are not relevant for the purposes of any investigation, inquiry, trial or other proceeding under this Act; ( b ) one year after the date of seizure of the goods. [42/2020] (8) Subsection (7) does not apply if, by the earlier time mentioned in that subsection — ( a ) the goods have been dealt with under subsection (3) or (4); ( b ) the goods have been released under subsection (5); or ( c ) the goods have been forfeited or released under section 83B. [42/2020] (9) Subject to subsection (10) and to any provisions on forfeiture, confiscation, destruction or delivery in any other written law under which goods may be seized, the District Judge or Magistrate must, upon receiving a report mentioned in subsection (7), make such order as the District Judge or Magistrate thinks fit for — ( a ) the disposal of the goods; ( b ) the delivery of the goods to the person entitled to possession of the goods; or ( c ) if the person in paragraph ( b ) cannot be ascertained, the custody and production of the goods. [42/2020] (10) The District Judge or Magistrate must not make an order under subsection (9) if — ( a ) there is any pending court proceeding under any written law in relation to the goods; or ( b ) the District Judge or Magistrate is satisfied that the goods are relevant for the purposes of any investigation, inquiry, trial or other proceeding under any written law. [42/2020]


document_id: gsta-1993
provision_ref: s83B
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83B
title: Goods liable to seizure liable to forfeiture
content:
83B. —(1) Subject to section 83J, all goods liable to seizure under the provisions of this Act are liable to forfeiture except for the vehicle, vessel or aircraft seized under section 83A(6). [42/2020] (2) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act is to be made by the court before which the prosecution with regard thereto has been held. (3) An order for the forfeiture of goods is to be made if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the goods were the subject matter, or were used in the commission, of the offence, even though no person may have been convicted of the offence; and in the absence of such proof, the court may order the release of the goods to a person determined by the court. [42/2020] (4) The court may, in an order for the forfeiture of goods under this section or by a subsequent order, further provide for the disposal of the goods in any manner as the court thinks fit. [42/2020] (5) If an order is made under this section in a case in which an appeal lies, the order must not, except where the goods are perishable, be carried out until the period allowed for the appeal has lapsed or the appeal has been dealt with. [42/2020] 83C. [ Repealed by Act 42 of 2020 ]


document_id: gsta-1993
provision_ref: s83D
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83D
title:
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause

content:
83D. No person is, in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of their value unless the seizure was made without reasonable or probable cause.


document_id: gsta-1993
provision_ref: s83E
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83E
title: Arrest of persons
content:
83E. —(1) The Comptroller, a specially authorised officer or a specially authorised customs officer (called in this section and sections 83F, 83G and 83H an arresting officer) may arrest without warrant any person whom the arresting officer reasonably believes — ( a ) is committing or attempting to commit, or employing or aiding any person to commit, or is abetting the commission of, any offence under section 62, 62C or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25; [Act 35 of 2022 wef 01/01/2023] ( b ) has in the person’s possession any goods — (i) used or intended to be used by any person to obtain any refund pursuant to regulations made under section 25, in circumstances that constituted or would constitute an offence under section 62, 62C or 63; or [Act 35 of 2022 wef 01/01/2023] (ii) that may aid in any investigation or prosecution in connection with such offence; or ( c ) has committed an offence under section 62, 62C or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25. [52/2018; 42/2020] [Act 35 of 2022 wef 01/01/2023] (2) Without affecting subsection (1), an arresting officer (other than a specially authorised customs officer) may arrest without warrant any person whom the arresting officer reasonably believes — ( a ) has committed any offence under section 62, 62C or 63; or [Act 35 of 2022 wef 01/01/2023] ( b ) is doing any of the following: (i) destroying or attempting to destroy any document or thing with a view to hindering or obstructing the Comptroller, or an officer of the Inland Revenue Authority of Singapore charged with duties of investigation, in the exercise of his or her powers; (ii) deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the Comptroller or an officer mentioned in sub‑paragraph (i), in the exercise of his or her powers; (iii) resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the Comptroller or an officer mentioned in sub‑paragraph (i), being any document, thing or information that may be relevant to an investigation of an offence under this Act, or that may be required as evidence in proceedings for an offence under this Act. [52/2018] (3) An arresting officer may search or cause to be searched an arrested person. [52/2018] (4) A woman must not be searched except by a woman. [52/2018] (5) An arresting officer making an arrest must, without unnecessary delay and subject to subsection (8) and the regulations mentioned in subsection (10), take or send an arrested person before a Magistrate’s Court. [52/2018] (6) An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable. [52/2018] (7) Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court. [52/2018] (8) An arrested person must not be released except — ( a ) on the person’s own bond; ( b ) on bail by a Magistrate or an arresting officer; or ( c ) under the special order in writing by a Magistrate or an arresting officer. [52/2018] (9) If any arrested person escapes, he or she may, at any time afterwards, be arrested in accordance with this section and section 83F. [52/2018] (10) The Minister may make regulations under section 86 to provide for — ( a ) any matter relating to the release of any person on any bond, bail or special order under subsection (8); and ( b ) the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances. [52/2018]


document_id: gsta-1993
provision_ref: s83F
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83F
title: No unnecessary restraint
content:
83F. —(1) In making an arrest, an arresting officer must touch or confine the body of a person to be arrested unless the person submits to arrest by word or action. [52/2018] (2) If the person forcibly resists or tries to evade arrest, the arresting officer may use all reasonable means necessary to make the arrest. [52/2018] (3) An arrested person must not be subject to more restraint than is necessary to prevent the person’s escape. [52/2018] (4) An arresting officer may use handcuffs or any similar means of restraint on an arrested person to prevent the person from — ( a ) inflicting any bodily injury to himself or herself or others; ( b ) damaging any property; ( c ) creating any disturbance; or ( d ) escaping from custody. [52/2018] (5) The handcuffs or means of restraint must not be used for the purpose of punishment. [52/2018]


document_id: gsta-1993
provision_ref: s83G
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83G
title: Arresting officer to be armed
content:
83G. An arresting officer may be provided with such batons and accoutrements as may be necessary for the effective discharge of his or her duties under sections 83E and 83F. [52/2018]


document_id: gsta-1993
provision_ref: s83H
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83H
title: Search of place entered by person sought to be arrested
content:
83H. —(1) This section does not apply to a specially authorised customs officer. [52/2018] (2) If an arresting officer has reason to believe that a person to be arrested under section 83E is inside any building or place and demands entry to that building or place, any person who resides in or is in charge of the building or place must allow the arresting officer free entry and provide all reasonable facilities for a search in it. [52/2018] (3) If entry to that building or place cannot be gained under subsection (2), it is lawful for the arresting officer to enter and search the building or place. [52/2018] (4) After stating his or her authority and purpose and demanding entry to a building or place, the arresting officer who is unable to obtain entry may, for the purposes of subsection (3), break open any outer or inner door or window or use any other reasonable means to gain such entry. [52/2018]


document_id: gsta-1993
provision_ref: s83I
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83I
title: Arrested person may be orally examined
content:
83I. —(1) The Comptroller or any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation (called in this section an investigation officer), may examine orally a person arrested under section 83E(1). [52/2018] (2) A person examined by an investigation officer need not state anything which — ( a ) the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or ( b ) is subject to legal privilege. [52/2018] (3) A statement made by an arrested person must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) after correction (if necessary), be signed by the person. [52/2018] (4) Any person who, without reasonable excuse, fails or refuses to answer any question when examined under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [52/2018] (5) The generality of the term “reasonable excuse” in subsection (4) is not affected by subsection (2). [52/2018] (6) Except as provided under subsection (2), it is not a defence to a charge under subsection (4) for a failure or refusal to provide any information demanded by an investigation officer that the person is under a duty of secrecy in respect of that information (called in this section a displaced duty of secrecy). [52/2018] (7) A person who in good faith provides information demanded by an investigation officer under subsection (1) is not treated as being in breach of a displaced duty of secrecy. [52/2018] (8) No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under subsection (9), shall lie against the person mentioned in subsection (7) for providing any information if the person had done so in good faith in compliance with a demand of an investigation officer under subsection (1). [52/2018] (9) Any person who, in purported compliance with a demand of an investigation officer under subsection (1), provides any information known to the person to be false or misleading in a material particular — ( a ) without indicating to the investigation officer that the information is false or misleading and the part that is false or misleading; and ( b ) without providing correct information to the investigation officer if the person is in possession of, or can reasonably acquire, the correct information, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. [52/2018]


document_id: gsta-1993
provision_ref: s83J
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 83J
title: Disposal of item furnished or seized
content:
83J. —(1) Any item furnished to or seized by the Comptroller or an officer authorised by the Comptroller under section 81 or 84 must — ( a ) where the item is produced in any criminal proceedings, be dealt with in accordance with section 364 of the Criminal Procedure Code 2010; or ( b ) in any other case, be dealt with in accordance with subsections (2), (3) and (4). [52/2018] (2) The Comptroller or an officer authorised by the Comptroller must serve a notice on the owner of the item instructing the owner to take custody of it within the period specified in the notice, which must be at least 5 days after the date of service of the notice. [52/2018] (3) If the owner fails to take custody of the item within the period specified in the notice, or where the owner is unknown or cannot be found — ( a ) if the item is a document (other than one specified in paragraph ( d ) or ( e ) of the definition of “document” in section 81(5)), the item may be disposed of in such manner as the Comptroller directs; or ( b ) if the item is anything not specified in paragraph ( a ), the Comptroller must make a report of this to a Magistrate. [52/2018] (4) The Magistrate to whom a report is made under subsection (3)( b ) may order the item to be forfeited or disposed of in such manner as the Magistrate thinks fit. [52/2018] (5) Nothing in this section affects any right to retain or dispose of any item which may exist in law apart from this section. [52/2018]


document_id: gsta-1993
provision_ref: s84
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 84
title: Power of Comptroller to obtain information and furnishing of information
content:
84. —(1) The Comptroller or any officer authorised by the Comptroller in that behalf — ( a ) has at all times full and free access to all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) for any of the purposes of this Act; ( b ) has access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained in or available to such computers into readable and comprehensive format or text for any of the purposes of this Act; ( c ) is entitled — (i) without fee or reward, to inspect, copy or make extracts from any such document, computer, computer program, computer software or computer output; and (ii) at any reasonable time to inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies; ( d ) may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his or her opinion — (i) the inspection, checking, copying thereof or extraction therefrom cannot reasonably be performed without taking possession; (ii) any such items may be interfered with or destroyed unless possession is taken; or (iii) any such items may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment; ( e ) is entitled to require — (i) the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material, to provide the Comptroller or officer with such reasonable assistance as he or she may require for the purposes of this section; and (ii) any person in possession of decryption information to grant the Comptroller or officer access to such decryption information necessary to decrypt data required for the purposes of this section; and ( f ) is entitled to require a person in or at the building or place, and who appears to the Comptroller or officer to be acquainted with — (i) any facts or circumstances concerning the person’s or another person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or (ii) any facts or circumstances that are relevant to an investigation of, or the prosecution of a person for, an offence under this Act, to do any or both of the following: (iii) answer any question to the best of that person’s knowledge, information and belief; (iv) take reasonable steps to produce a document for inspection. [34/2016; 52/2018; 33/2019] (1A) The Comptroller or a specially authorised officer may, for the purpose of investigating an offence under section 62, 62C or 63, break open any outer or inner door or window, or use any other reasonable means, to gain entry to a building or place. [52/2018] [Act 35 of 2022 wef 01/01/2023] (1B) The Comptroller or a specially authorised officer may only exercise the power under subsection (1A) if — ( a ) he or she has reason to believe that there is in that building or place any document or thing that may be, or that contains information that may be — (i) relevant to the investigation; or (ii) required as evidence in proceedings for the offence being investigated; ( b ) he or she has reason to believe that the document or thing is likely to be concealed, removed or destroyed, or the information is likely to be deleted, by any person; and ( c ) he or she is unable to gain entry to that building or place after stating his or her authority and purpose and demanding such entry. [52/2018] (1C) To avoid doubt, the Comptroller or a specially authorised officer who has gained entry to a building or place by exercising his or her power under subsection (1A), may exercise any of his or her powers under subsection (1) after such entry. [52/2018] (1D) The Comptroller or a specially authorised officer may, after gaining entry into a building or place under subsection (1) or (1A) for the purpose of investigating an offence under this Act, search or caused to be searched a person found in the building or place for any document or thing which may be relevant for the investigation, or is required as evidence in proceedings for that offence. [52/2018] (1E) A woman must not be searched except by a woman. [52/2018] (2) The Comptroller may by notice require any person to give orally, in writing, or through the electronic service — ( a ) any information concerning the person’s or any other person’s income, assets or liability, or concerning the person’s or any other person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or ( b ) any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act. [52/2018; 33/2019] (2A) The Comptroller may by notice require any person to attend personally before the Comptroller or an officer authorised by the Comptroller, at a place and time specified in the notice, to do one or both of the following: ( a ) provide, to the best of that person’s knowledge, information and belief — (i) any information concerning the person’s or any other person’s transactions (whether or not made in the course or furtherance of a business), that is relevant for the purposes of this Act; or (ii) any information that is relevant for an investigation of, or the prosecution of a person for, an offence under this Act; ( b ) take reasonable steps to produce for inspection any document concerning such transactions, or that contains such information. [34/2016; 52/2018; 33/2019] (2B) The power to require a person to provide information or produce a document under subsection (1)( f ) or (2), or when in attendance before the Comptroller or an authorised officer pursuant to a notice under subsection (2A), includes the power — ( a ) to require that person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document; ( b ) if the information is not provided or the document is not produced, to require that person to state, to the best of the person’s knowledge and belief, where it is; ( c ) if the information is recorded otherwise than in legible form, to require the information to be made available to the Comptroller or authorised officer (as the case may be) in legible form; and ( d ) in the case of a document, to inspect, copy or make extracts from the document without fee or reward, and to take possession of the document if in the Comptroller or authorised officer’s opinion — (i) the inspection, copying or extraction cannot reasonably be performed without taking possession of the document; (ii) the document may be interfered with or destroyed unless possession of the document is taken; or (iii) the document may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment. [34/2016] (2C) A statement made by any person asked under subsection (1)( f ), or in compliance with a demand for information, must — ( a ) be reduced to writing; ( b ) be read over to the person; ( c ) if the person does not understand English, be interpreted in a language that the person understands; and ( d ) be signed by the person. [34/2016] (2D) Any person who, without reasonable excuse, fails, neglects or refuses to comply with any notice or requirement of the Comptroller or an officer authorised by the Comptroller under this section, or with a demand for information, shall be guilty of an offence and shall be liable on conviction to — ( a ) a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; and ( b ) in the case of a continuing offence, a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction. [34/2016] (2E) Any person who, in purported compliance with a notice or requirement of the Comptroller or an officer authorised by the Comptroller under this section, or with a demand for information, produces any document which contains any information, or provides any information, known to the person to be false or misleading in a material particular — ( a ) without indicating to the Comptroller or the officer that the information is false or misleading and the part that is false or misleading; and ( b ) without providing correct information to the Comptroller or the officer if the person is in possession of, or can reasonably acquire, the correct information, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. [34/2016] (3) No person is, by virtue of this section, obliged to disclose (including through the production of a document) any particulars which the person is under any statutory obligation to observe secrecy. [34/2016] (3A) The generality of the term “reasonable excuse” in subsection (2D) is not affected by subsection (3). [34/2016] (4) The Minister may by regulations make provision for requiring taxable persons to notify the Comptroller of such particulars of changes in circumstances relating to those persons or any business carried on by them as appear to the Comptroller to be required for the purpose of keeping the register kept under this Act up to date. (5) In this section, “document” has the meaning given by section 81. (6) In this section, “demand for information” means a demand by the Comptroller or an officer authorised by the Comptroller to answer a question when in attendance before the Comptroller or the officer pursuant to a notice under subsection (2A). [34/2016]


document_id: gsta-1993
provision_ref: s84A
chapter: PART 11 - COLLECTION AND ENFORCEMENT
section: 84A
title: Protection of informers
content:
84A. —(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after 16 November 2021 is obliged or permitted — ( a ) to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or ( b ) to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer. [27/2021] (2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. [27/2021] (3) If — ( a ) in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or ( b ) in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, the court may permit enquiry and require full disclosure concerning the informer. [27/2021] (4) In this section, a reference to civil proceedings includes any proceedings before the Goods and Services Tax Board of Review. [27/2021]


document_id: gsta-1993
provision_ref: s85
chapter: PART 12 - GENERAL PROVISIONS
section: 85
title: Receipts and notices may be given by authorised officer
content:
85. —(1) All notices, orders, permits, receipts and other documents of whatsoever nature which the Comptroller is empowered to give by this Act may be given by any officer authorised by the Comptroller. (2) Where any such notice, order, permit, receipt or other document requires authentication, the signature or an official facsimile thereof of the Comptroller or any officer authorised by the Comptroller affixed thereto is sufficient authentication.


document_id: gsta-1993
provision_ref: s86
chapter: PART 12 - GENERAL PROVISIONS
section: 86
title: Orders and regulations
content:
86. —(1) The Minister may make orders and regulations generally to give effect to the provisions of this Act and to prescribe anything which may be prescribed under this Act and such orders or regulations may provide that a contravention thereof shall be punishable with a fine not exceeding $10,000 or with imprisonment for a term not exceeding 2 years or with both. (1A) Without affecting subsection (1), the Minister may make regulations to prescribe the mode of payment for any refund under this Act in relation to any person or class of persons. [42/2020] (2) All orders and regulations made under this Act must be presented to Parliament as soon as possible after publication in the Gazette . (3) Any direction which may be made or issued by the Comptroller under this Act may be made by written notice issued by the Comptroller. (4) The notice referred to in subsection (3) may be withdrawn or varied by a subsequent written notice issued by the Comptroller. (5) For a period of 2 years starting on 15 January 2020, the Minister may make regulations to prescribe further modifications to the provisions of this Act in their application to VCCs, umbrella VCCs and sub-funds. [28/2019]


document_id: gsta-1993
provision_ref: s87
chapter: PART 12 - GENERAL PROVISIONS
section: 87
title: Service of notices, etc.
content:
87. —(1) Except where it is provided by this Act that service must be effected either personally or by registered post, every notice, direction, order, permit, receipt or other document required or authorised by this Act to be served on any person may be served — ( a ) by delivering it to the person or to some adult member or employee of the person’s family at the person’s last known place of residence; ( b ) by leaving it at the person’s usual or last known place of residence or business in an envelope addressed to the person; ( c ) by sending it by ordinary post addressed to the person at the person’s usual or last known place of residence or business; or ( d ) through the electronic service in accordance with regulations made under section 42(2), by transmitting an electronic record of it to the person’s account with the electronic service. [37/2017] [Act 33 of 2022 wef 26/04/2024] (2) Where a notice is served by ordinary or registered post, it is deemed to have been duly served at the time the notice would have been received in the ordinary course of post if the notice is addressed — ( a ) in the case of a company incorporated in Singapore, to the registered office of the company; ( b ) in the case of a company incorporated outside Singapore, either to the individual authorised to accept service of process under the Companies Act 1967 at the address filed with the Registrar of Companies, or to the registered office of the company wherever it may be situated; and ( c ) in the case of an individual, partnership or a body of persons, to the last known business or private address of such individual, partnership or body of persons. (3) Where any notice is served by registered post in accordance with subsection (2), in proving service of the notice, it is sufficient to prove that the envelope containing the notice was properly addressed, stamped and posted by registered post. (3A) Where any notice, direction, order, permit, receipt or other document is served on any person through the electronic service under subsection (1)( d ), the notice, direction, order, permit, receipt or other document is taken to have been served at the time when an electronic record of it enters the person’s account with the electronic service. [37/2017] (4) Subject to subsection (7), every notice to be given by the Comptroller under this Act must be signed by the Comptroller or by some person or persons from time to time authorised by the Comptroller in that behalf. (5) Every such notice is valid if the signature or an official facsimile thereof of the Comptroller or of such person or persons is duly printed or written thereon. (6) Subject to subsection (7), any notice under this Act requiring the attendance of any person or witness before the Comptroller must be signed by the Comptroller or by a person duly authorised by the Comptroller. (7) Where any notice mentioned in subsection (4) or (6) is served on any person through the electronic service under subsection (1)( d ), the notice need not be signed if it is served on the person by transmitting an electronic record of the notice to the person’s account with the electronic service. [37/2017]


document_id: gsta-1993
provision_ref: s88
chapter: PART 12 - GENERAL PROVISIONS
section: 88
title: Free postage
content:
88. All returns, additional information and resulting correspondence and payment of tax under the provisions of this Act may be sent post-free to the Comptroller in envelopes marked “Goods and Services Tax”.


document_id: gsta-1993
provision_ref: s89
chapter: PART 12 - GENERAL PROVISIONS
section: 89
title: Remission of tax or penalty
content:
89. —(1) The Comptroller may, if he or she thinks fit, and upon such conditions as he or she may impose, on the ground of poverty or where it is just and equitable to do so, give to any person or class of persons — ( a ) relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons; ( b ) a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons — (i) which, if the person or the persons in the class were taxable persons, would be the person’s or those persons’ input tax; or (ii) for which, as a taxable person or as taxable persons, the person or the persons in the class would not be entitled to any credit as input tax under this Act; ( c ) relief or remission from the whole or part of any penalty payable by that person or class of persons; or ( d ) relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply. [19/2012; 52/2018] (2) The Minister may, if he or she thinks fit, and upon such conditions as he or she may impose, give to any person or class of persons — ( a ) relief from, or a remission or refund of, the whole or part of any tax chargeable on the importation of goods or supply of goods or services by that person or class of persons; ( b ) a refund of the whole or part of any tax on the supply of goods or services to that person or class of persons — (i) which, if the person or the persons in the class were taxable persons, would be the person’s or those persons’ input tax; or (ii) for which, as a taxable person or as taxable persons, the person or the persons in the class would not be entitled to any credit as input tax under this Act; ( c ) relief or remission from the whole or part of any penalty payable by that person or class of persons; or ( d ) relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply. [19/2012; 52/2018] (2A) Where — ( a ) the Comptroller is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (1) (whether a condition precedent or condition subsequent); or ( b ) the Minister is satisfied that the person to whom relief from, or a remission or refund of, tax is given fails to comply with any condition imposed under subsection (2) (whether a condition precedent or condition subsequent), an amount equal to the amount of tax to which the relief, remission or refund relates is recoverable as a debt due to the Government. [19/2012] (2B) The amount recoverable under subsection (2A) is payable in the manner stated in a notice served by the Comptroller on the person within one month after the service of the notice. [19/2012; 42/2020] (2C) The Comptroller may, in the Comptroller’s discretion, and subject to such terms and conditions (including interest) as he or she may impose, extend the time limit within which payment is to be made. [19/2012] (2D) Sections 60(1), 78 and 87 apply to the collection and recovery by the Comptroller of the amount recoverable under subsection (2A) and any interest imposed under subsection (2C) as they apply to the collection and recovery of tax. [19/2012] (3) The Minister may, if he or she thinks fit, and upon such conditions as he or she may impose, exempt any taxable person or class of taxable persons from collecting and accounting for tax on any taxable supply of goods or services.


document_id: gsta-1993
provision_ref: s90
chapter: PART 12 - GENERAL PROVISIONS
section: 90
title: Return of tax or penalty overpaid or erroneously paid
content:
90. —(1) [ Deleted by Act 42 of 2020 ] (1A) Subject to subsection (1C), where any person makes a claim in accordance with subsection (1B) — ( a ) that any money was overpaid or erroneously paid by the person as tax or penalty under this Act — (i) in the case of a claim relating to tax on a supply made or deemed to have been made by a person not registered for tax purposes, on or after 1 January 2007; and (ii) in any other case, in respect of a prescribed accounting period ending on or after 1 January 2007; or ( b ) that any money is due to the person under this Act in respect of a prescribed accounting period ending on or after 1 January 2007, it is lawful for the Comptroller to refund or pay such money to the claimant if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid as tax or penalty by, or the money is due to, the claimant. [28/2007; 52/2018] (1AA) Subject to subsections (1AB) and (1C), where any person makes a claim in accordance with subsection (1B) that any money was overpaid or erroneously paid by the person as tax chargeable on the importation of goods under this Act (whether such goods were imported by the person or by another person), it is lawful for the Comptroller to refund such money to the person if it is proved to the satisfaction of the Comptroller that the money was overpaid or erroneously paid by the person as tax chargeable on the importation of those goods. [42/2020] (1AB) Despite subsection (1AA) and subject to subsections (1AC) and (1C), where — ( a ) it is proved to the satisfaction of the Comptroller that — (i) any person ( X ) has overpaid or erroneously paid any money as tax chargeable on the importation of goods under this Act; and (ii) the person making the claim to the Comptroller is a taxable person ( Y ) who has reimbursed X or otherwise provided X with funds for the whole or any part of that money paid by X ; and ( b ) X has not received from the Comptroller the amount claimed by Y , then, it is lawful for the Comptroller to refund or pay to Y the money overpaid or erroneously paid. [42/2020] (1AC) Nothing in subsection (1AB) entitles Y to any refund in excess of the reimbursement or funds provided by Y for the purpose of X ’s payment as tax chargeable on the importation of goods, less the correct amount of the tax. [42/2020] (1AD) To avoid doubt, nothing in subsection (1AB) prevents X from claiming under subsection (1AA) any part of the overpayment or erroneous payment not claimed by Y under subsection (1AB). [42/2020] (1B) A claim referred to in subsection (1A), (1AA) or (1AB) must be made — ( a ) in writing in such form and manner as the Comptroller may determine; and ( b ) within 5 years after — (i) in the case of a claim referred to in subsection (1A)( a )(i), the date on which the tax was paid by the buyer to the supplier; (ii) in the case of a claim referred to in subsection (1A)( a )(ii) or ( b ), the end of the prescribed accounting period to which the claim relates; (iii) in the case of a claim referred to in subsection (1AA), the date on which the tax chargeable on the importation of the goods concerned was paid by the claimant; and (iv) in the case of a claim referred to in subsection (1AB), the date on which the tax chargeable on the importation of the goods concerned was paid by X . [28/2007; 42/2020] (1C) The Comptroller may refuse to make any refund or payment under subsection (1A), (1AA) or (1AB) if the claim relates to any tax or penalty which has not been received by the Comptroller. [28/2007; 42/2020] (2) The Comptroller may reduce or altogether withhold any refund or payment due under this section to the extent that the refund or payment would unjustly enrich the claimant. [52/2018] (3) The Comptroller may, instead of making a refund or payment of any amount to a claimant under this section, reduce the whole or any part of any tax due or which may become due from the claimant under this Act, by the whole or any part of such amount and — ( a ) the amount of the tax due from the claimant is reduced by the amount of the reduction; and ( b ) the amount of the reduction is, to the extent of that amount, deemed to have been refunded or paid to the claimant by the Comptroller. [52/2018] (4) Where the Comptroller makes any refund or payment to a claimant, the Comptroller may deduct from the refund or payment any expenses that the Comptroller may incur in making the refund or payment. [52/2018] (5) Except as provided in this section, a person is not entitled to any refund or payment of any money which has been overpaid or erroneously paid by the person as tax or penalty under this Act. [52/2018]


document_id: gsta-1993
provision_ref: s90A
chapter: PART 12 - GENERAL PROVISIONS
section: 90A
title: Advance rulings
content:
90A. —(1) The Comptroller may, on an application made by a person in accordance with Part 1 of the Fifth Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part. [28/2007] (2) Part 1 of the Fifth Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection. [28/2007] (3) The fees specified in Part 2 of the Fifth Schedule are payable to and are to be retained by the Authority in respect of any application under subsection (1). [28/2007] (4) The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3). [28/2007] (5) The Minister may by order amend the Fifth Schedule. [28/2007] (6) In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992. [28/2007]


document_id: gsta-1993
provision_ref: s91
chapter: PART 12 - GENERAL PROVISIONS
section: 91
title: Temporary arrangements for Seventh Schedule supplies and reverse charge supplies: registration
content:
91. —(1) Where, on or before 22 October 2019, a person has reasonable grounds for believing that the person will be liable on 1 January 2020 to be registered — ( a ) by virtue of paragraph 1A(1)( b ) of the First Schedule; or ( b ) by virtue of paragraph 1B(1)( b ) of the First Schedule, the person must notify the Comptroller of that fact within the period between 1 October 2019 and 1 November 2019 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2020. [52/2018] (2) Where, during the period from 23 October 2019 to 31 December 2019 (both dates inclusive), a person has reasonable grounds for believing that the person will be liable on 1 January 2020 to be registered — ( a ) by virtue of paragraph 1A(1)( b ) of the First Schedule; or ( b ) by virtue of paragraph 1B(1)( b ) of the First Schedule, the person must notify the Comptroller of that fact no later than 31 January 2020, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2020 or from such earlier date as may be agreed between the Comptroller and that person. [52/2018] (3) Where, on or before 23 September 2022, as a result of the inclusion in the total value of a person’s taxable supplies of the values of the following supplies of the person: ( a ) Seventh Schedule supplies of goods; ( b ) new Seventh Schedule supplies of services; ( c ) supplies of distantly taxable goods that give rise to reverse charge supplies, the person has reasonable grounds for believing that the person will be liable on 1 January 2023 to be registered — ( d ) by virtue of paragraph 1(1)( b ) of the First Schedule; ( e ) by virtue of paragraph 1A(1)( b ) of the First Schedule; or ( f ) by virtue of paragraph 1B(1)( b ) of the First Schedule, the person must notify the Comptroller of that fact within the period between 1 September 2022 and 1 October 2022 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2023. [Act 34 of 2021 wef 01/01/2022] (4) Where, during the period from 24 September 2022 to 31 December 2022 (both dates inclusive), as a result of the inclusion in the total value of a person’s taxable supplies of the values of the following supplies of the person: ( a ) Seventh Schedule supplies of goods; ( b ) new Seventh Schedule supplies of services; ( c ) supplies of distantly taxable goods that give rise to reverse charge supplies, the person has reasonable grounds for believing that the person will be liable on 1 January 2023 to be registered — ( d ) by virtue of paragraph 1(1)( b ) of the First Schedule; ( e ) by virtue of paragraph 1A(1)( b ) of the First Schedule; or ( f ) by virtue of paragraph 1B(1)( b ) of the First Schedule, the person must notify the Comptroller of that fact no later than 31 January 2023, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2023 or from such earlier date as may be agreed between the Comptroller and that person. [Act 34 of 2021 wef 01/01/2022] (5) In this section, “new Seventh Schedule supply of services” means a Seventh Schedule supply of services other than the following: ( a ) services that are supplied over the Internet or other electronic network and the nature of which renders the supply essentially automated with minimal or no human intervention, and impossible without the use of information technology, including — (i) any digital product; (ii) any software or software update; (iii) any image, text or information, or the making available of any database; (iv) any music, film or game; (v) any distance teaching through any pre-recorded medium or electronic learning; (vi) any website supply, web hosting, or automated or digital maintenance of any programme; (vii) any service providing or supporting a business or personal presence on any electronic network; (viii) any search engine or automated helpdesk service; (ix) any listing service for the right to put goods or services for sale on any online market or auction house; (x) any live streaming service; (xi) any advertising service on any intangible media platform (whether or not the advertisement is intended to be substantially promulgated in Singapore); and (xii) any support service performed, through electronic means, for arranging or facilitating the completion of underlying transactions; ( b ) services (the firstmentioned services), not being services mentioned in paragraph ( a ), that are supplied in all the following circumstances: (i) a person makes or is treated under the Seventh Schedule as making a supply of services mentioned in paragraph ( a ); (ii) the supply of the firstmentioned services is made in the course of making the supply of the services mentioned in sub‑paragraph (i); (iii) the supply of the firstmentioned services is ancillary to the supply of the services mentioned in sub‑paragraph (i); (iv) the Comptroller has, upon an application by the person, notified the person that the Comptroller is satisfied that the supply of the firstmentioned services is within sub‑paragraphs (ii) and (iii). [Act 34 of 2021 wef 01/01/2022]


document_id: gsta-1993
provision_ref: s92
chapter: PART 12 - GENERAL PROVISIONS
section: 92
title: Temporary arrangements for Seventh Schedule supplies
content:
92. —(1) Where an agreement provides (expressly or impliedly) for a Seventh Schedule supply to be performed progressively and continuously over a period, then — ( a ) if the agreement was made before 19 February 2018 — tax is not chargeable on the supply; and ( b ) if the agreement was or is made on or after 19 February 2018 but before 1 January 2020 — tax is chargeable on the supply to the extent the services are performed on or after 1 January 2020. [33/2019] (2) If any services under subsection (1)( b ) are covered by an invoice issued or consideration received before 1 January 2020, the tax chargeable in relation to those services must be accounted for in the return for the accounting period in which the later of the following falls: ( a ) 1 January 2020; ( b ) the day on which the person making the supply is registered in accordance with the First Schedule. [33/2019] (3) Subject to subsection (1), where an invoice for a Seventh Schedule supply was or is issued on or after 19 February 2018 but before 1 January 2020, tax is chargeable on the supply to the extent of — ( a ) the amount of the invoice received on or after 1 January 2020; or ( b ) the value of the services to which the invoice relates that are performed on or after 1 January 2020, if lower. [33/2019] (4) Subsection (3) does not apply if the whole amount of the invoice is received, or the whole of the services is performed, before 1 January 2020. [33/2019] (5) Tax chargeable under subsection (3) must be accounted for in the return for the accounting period in which the later of the following falls: ( a ) 1 January 2020; ( b ) the day on which the person making the supply is registered in accordance with the First Schedule. [33/2019] (6) Subject to subsection (1), where an invoice for a Seventh Schedule supply is issued on or after 1 January 2020 — ( a ) tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but ( b ) the taxable person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower. [33/2019] (7) Subsection (6) does not apply if the whole amount of the invoice is received, and the whole of the services is performed, on or after 1 January 2020. [33/2019] (8) For the purposes of this section, where only a part of the services under a Seventh Schedule supply is performed, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part. [33/2019] (9) Where the supply in subsection (1)( b ), (3) or (6) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the supply in accordance with Division 1 of Part 6A. [Act 35 of 2022 wef 01/01/2023] (10) In this section, “chargeable value”, in relation to a supply, means the value of the services or the amount of the invoice on which tax is chargeable under subsection (1)( b ), (3) or (6), as the case may be. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s92A
chapter: PART 12 - GENERAL PROVISIONS
section: 92A
title: Temporary arrangements for Seventh Schedule supplies: distantly taxable goods and new services
content:
92A. —(1) Where an agreement provides (expressly or impliedly) for a new Seventh Schedule supply of services to be performed progressively and continuously over a period, then — ( a ) if the agreement was made before 16 February 2021 — tax is not chargeable on the supply; and ( b ) if the agreement was or is made on or after 16 February 2021 but before 1 January 2023 — tax is chargeable on the supply to the extent that the services are performed on or after 1 January 2023. (2) Subject to subsection (1), where an invoice for a new Seventh Schedule supply of services was or is issued on or after 16 February 2021 but before 1 January 2023, tax is chargeable on the supply to the extent of — ( a ) the amount of the invoice received on or after 1 January 2023; or ( b ) the value of the services to which the invoice relates that are performed on or after 1 January 2023, if lower. (3) Subsection (2) does not apply if the whole amount of the invoice is received, or the whole of the services is performed, before 1 January 2023. (4) Where an invoice for a Seventh Schedule supply of goods was or is issued on or after 16 February 2021 but before 1 January 2023, tax is chargeable on the supply to the extent of — ( a ) the amount of the invoice received on or after 1 January 2023; or ( b ) the value of the goods to which the invoice relates that were removed or made available to the person to whom they are supplied on or after 1 January 2023, if lower. (5) Subsection (4) does not apply if the whole amount of the invoice is received, or the whole of the goods is removed or made available to the person to whom they are supplied, before 1 January 2023. (6) Subject to subsection (1), where an invoice for a new Seventh Schedule supply of services is issued on or after 1 January 2023 — ( a ) tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but ( b ) the taxable person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower. (7) Subject to subsection (1) and despite subsection (6), where an invoice for a new Seventh Schedule supply of services is issued on or after 1 January 2023 but before the day on which the person making the supply is registered in accordance with the First Schedule — ( a ) tax is chargeable on the supply to the extent of the amount of the invoice received on or after the day on which the person making the supply is registered in accordance with the First Schedule; but ( b ) the person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after 1 January 2023, if lower. (8) Subsections (6) and (7) do not apply if the whole amount of the invoice is received, and the whole of the services is performed, on or after 1 January 2023. (9) Where an invoice for a Seventh Schedule supply of goods is issued on or after 1 January 2023 — ( a ) tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but ( b ) the taxable person may elect for the tax to be chargeable only to the extent of the value of the goods that are removed or made available to the person to whom they are supplied on or after that date, if lower. (10) Despite subsection (9), where an invoice for a Seventh Schedule supply of goods is issued on or after 1 January 2023 but before the day on which the person making the supply is registered in accordance with the First Schedule — ( a ) tax is chargeable on the supply to the extent of the amount of the invoice received on or after the day on which the person making the supply is registered in accordance with the First Schedule; but ( b ) the person may elect for the tax to be chargeable only to the extent of the value of the goods that are removed or made available to the person to whom they are supplied on or after 1 January 2023, if lower. (11) Subsections (9) and (10) do not apply if the whole amount of the invoice is received, and the whole of the goods is removed or made available to the person to whom they are supplied, on or after 1 January 2023. (11A) Subject to subsections (14A), (14B) and (14C), tax is chargeable under subsections (1)( b ), (2), (4), (6), (7), (9) and (10) at the tax rate of 8% on the chargeable value of the supply. [Act 35 of 2022 wef 01/01/2023] (12) Tax chargeable — ( a ) under subsection (1) for any services under subsection (1)( b ) that are covered by an invoice issued or consideration received before 1 January 2023; or ( b ) under subsection (2) or (4), must be accounted for in the return for the accounting period in which the later of the following falls: ( c ) 1 January 2023; ( d ) the day on which the person making the supply is registered in accordance with the First Schedule. (13) Tax chargeable under subsections (6) and (9) must be accounted for in the return for the accounting period in which the earlier of the following falls: ( a ) the invoice for the new Seventh Schedule supply of services or Seventh Schedule supply of goods (as the case may be) is issued; ( b ) the consideration for the amount of the invoice is received by the supplier. (14) Tax chargeable under subsection (7) or (10) must be accounted for in the return for the accounting period in which the consideration for the amount of the invoice is received on or after the day on which the person making the supply is registered in accordance with the First Schedule. (14A) Where — ( a ) the invoice for a supply under subsection (1)( b ), (6), (7), (9) or (10) is issued on or after 1 January 2024; and ( b ) any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024, then tax is chargeable — ( c ) at the tax rate of 8% on the part or the whole of the chargeable value of the supply that is treated as taking place under section 11, 11A, 11B or 12 before 1 January 2024; and ( d ) at the tax rate of 9% on the part or the whole of the chargeable value of supply that is treated as taking place under section 11, 11A, 11B or 12 on or after 1 January 2024. [Act 35 of 2022 wef 01/01/2023] (14B) Despite subsection (14A) — ( a ) the taxable person or person (as the case may be) may elect for tax to be chargeable at 8% on the higher of — (i) the amount of any consideration received on or after 1 January 2023 but before 1 January 2024, less any amount of the consideration that is attributable to the part of the supply performed before 1 January 2023; and (ii) the value of the part of the supply performed on or after 1 January 2023 but before 1 January 2024; and ( b ) (if the taxable person or person so elects under paragraph ( a )) tax is chargeable at 9% on the chargeable value of the supply less the amount of the consideration or the value on which tax is charged at 8% under paragraph ( a ). [Act 35 of 2022 wef 01/01/2023] (14C) Where — ( a ) the invoice for a supply under subsection (1)( b ), (2), (4), (6), (7), (9) or (10) is issued before 1 January 2024; and ( b ) any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024, then tax is chargeable — ( c ) at 9% on the lower of — (i) the amount of consideration received on or after 1 January 2024; and (ii) the value of the part of the supply performed on or after 1 January 2024, or (if the amount and value are the same) on either of them; and ( d ) at 8% on the chargeable value of the supply less the amount of consideration or the value on which tax is charged at 9% under paragraph ( c ). [Act 35 of 2022 wef 01/01/2023] (14D) Sections 39D, 39E and 39F apply to the cases in subsections (14B) and (14C) as if — ( a ) a reference in those sections to section 39B were a reference to subsection (14B); and ( b ) a reference in those sections to section 39C were a reference to subsection (14C). [Act 35 of 2022 wef 01/01/2023] (15) For the purposes of this section, where, as the case may be — ( a ) only a part of the services under a new Seventh Schedule supply of services is performed; or ( b ) only a part of the goods under a Seventh Schedule supply of goods is removed or made available to the person to whom they are supplied, then the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part. (16) [ Deleted by Act 35 of 2022 wef 01/01/2023 ] (17) For the purposes of paragraphs 1(1)( b ) and (2)( b ) and 1A(1)( b ) and (2)( b ) of the First Schedule, references to taxable supplies and Seventh Schedule supplies of a person do not include any Seventh Schedule supplies of goods or new Seventh Schedule supplies of services of the person for the purposes of any 12‑month period mentioned in those provisions that commences before 1 January 2023. [Act 35 of 2022 wef 01/01/2022] (18) For the purposes of paragraphs 1(2)( a )(ii) and 1A(2)( a ) of the First Schedule in relation to a business transferred before 1 January 2023, references to taxable supplies and Seventh Schedule supplies of the transferee do not include any Seventh Schedule supplies of goods or new Seventh Schedule supplies of services of the transferee that take place before 1 January 2023. (19) In this section — “chargeable value”, in relation to a supply, means the value of the services, the amount of the invoice or the value of the goods on which tax is chargeable under subsection (1)( b ), (2), (4), (6), (7), (9) or (10), as the case may be; “new Seventh Schedule supply of services” has the meaning given by section 91(5). [Act 35 of 2022 wef 01/01/2023] (20) In this section, a reference to a part of a supply being performed before, or on or after, a specified date is a reference to — ( a ) for a supply of goods — (i) where the goods to which the supply relates are to be removed — the removal of the part of the goods before, or on or after, that date, as the case may be; and (ii) where the goods to which the supply relates are not to be removed — the making available of the part of the goods to the person to whom they are supplied before, or on or after, that date, as the case may be; and ( b ) for a supply of services — the part of the performance of the services before, or on or after, that date, as the case may be. [Act 35 of 2022 wef 01/01/2023] (21) Unless otherwise specified, this section applies despite anything in — ( a ) section 11, 11A, 11B or 12; or ( b ) Division 1 of Part 6A. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s93
chapter: PART 12 - GENERAL PROVISIONS
section: 93
title: Temporary arrangements for reverse charge supplies
content:
93. —(1) Where an invoice for a supply in fact made that gives rise to a reverse charge supply was or is issued on or after 19 February 2018 but before 1 January 2020, tax is chargeable on the reverse charge supply to the extent of — ( a ) the amount of the invoice paid on or after 1 January 2020; or ( b ) the value of the services to which the invoice relates that are performed on or after 1 January 2020, if lower. [33/2019] (2) Subsection (1) does not apply if the whole amount of the invoice is paid, or the whole of the services to which the invoice relates is performed, before 1 January 2020. [33/2019] (3) Tax chargeable under subsection (1) must be accounted for in the return for the accounting period in which the later of the following falls: ( a ) 1 January 2020; ( b ) the day on which the recipient is registered in accordance with the First Schedule. [33/2019] (4) Where an invoice for a supply in fact made that gives rise to a reverse charge supply is issued on or after 1 January 2020 — ( a ) tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after that date; but ( b ) the recipient may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower. [33/2019] (5) Subsection (4) does not apply if the whole amount of the invoice is paid, and the whole of the services is performed, on or after 1 January 2020. [33/2019] (6) For the purposes of this section, where only a part of the services in fact supplied is performed, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part. [33/2019] (7) Where the reverse charge supply in subsection (1) or (4) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the reverse charge supply in accordance with Division 1 of Part 6A. [Act 35 of 2022 wef 01/01/2023] (8) In this section, “chargeable value”, in relation to a reverse charge supply, means the amount of the invoice or the value of the services on which tax is chargeable under subsection (1) or (4), as the case may be. [Act 35 of 2022 wef 01/01/2023]


document_id: gsta-1993
provision_ref: s94
chapter: PART 12 - GENERAL PROVISIONS
section: 94
title: Temporary arrangements for reverse charge supplies: distantly taxable goods
content:
94. —(1) Where an invoice for a supply in fact made that gives rise to a reverse charge supply of distantly taxable goods was or is issued on or after 16 February 2021 but before 1 January 2023, tax is chargeable on the reverse charge supply to the extent of — ( a ) the amount of the invoice paid on or after 1 January 2023; or ( b ) the value of the distantly taxable goods that are delivered on or after 1 January 2023, if lower. [Act 35 of 2022 wef 01/01/2022] (2) Subsection (1) does not apply if the whole amount of the invoice is paid, or the whole of the goods to which the invoice relates is delivered, before 1 January 2023. [Act 35 of 2022 wef 01/01/2022] (3) Where an invoice for a supply in fact made that gives rise to a reverse charge supply of distantly taxable goods is issued on or after 1 January 2023 — ( a ) tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after that date; but ( b ) the recipient may elect for the tax to be chargeable only to the extent of the value of the goods that are delivered on or after that date, if lower. [Act 35 of 2022 wef 01/01/2022] (4) Despite subsection (3), where an invoice for a supply in fact made that gives rise to a reverse charge supply of distantly taxable goods is issued on or after 1 January 2023 but before the day on which the person receiving the supply is registered in accordance with the First Schedule — ( a ) tax is chargeable on the reverse charge supply to the extent of the amount of the invoice paid on or after the day on which the person receiving the supply is registered in accordance with the First Schedule; but ( b ) the person may elect for the tax to be chargeable only to the extent of the value of the goods that are delivered on or after 1 January 2023, if lower. [Act 35 of 2022 wef 01/01/2022] (5) Subsections (3) and (4) do not apply if the whole amount of the invoice is paid, and all of the distantly taxable goods are delivered, on or after 1 January 2023. [Act 35 of 2022 wef 01/01/2022] (5A) Subject to subsections (8A), (8B) and (8C), tax is chargeable under subsections (1), (3) and (4) at the tax rate of 8% on the chargeable value of the supply. [Act 35 of 2022 wef 01/01/2023] (6) Tax chargeable under subsection (1) must be accounted for in the return for the accounting period in which the later of the following falls: ( a ) 1 January 2023; ( b ) the day on which the recipient is registered in accordance with the First Schedule. (7) Tax chargeable under subsection (3) must be accounted for in the return for the accounting period in which the earlier of the following falls: ( a ) the invoice for the reverse charge supply of distantly taxable goods is issued; ( b ) the consideration for the amount of the invoice is paid by the recipient. (8) Tax chargeable under subsection (4) must be accounted for in the return for the accounting period in which the consideration for the amount of the invoice is paid on or after the day on which the person receiving the supply is registered in accordance with the First Schedule. (8A) Where — ( a ) the invoice for a supply under subsection (3) or (4) is issued on or after 1 January 2024; and ( b ) any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024, then tax is chargeable — ( c ) at the tax rate of 8% on the part or the whole of the chargeable value of the supply that is treated as taking place under section 11C before 1 January 2024; and ( d ) at the tax rate of 9% on the part or the whole of the chargeable value of supply that is treated as taking place under section 11C on or after 1 January 2024. [Act 35 of 2022 wef 01/01/2023] (8B) Despite subsection (8A) — ( a ) the taxable person or person (as the case may be) may elect for tax to be chargeable at 8% on the higher of — (i) the amount of any consideration paid on or after 1 January 2023 but before 1 January 2024, less any amount of the consideration attributable to the part of the supply performed before 1 January 2023; and (ii) the value of the part of the supply performed on or after 1 January 2023 but before 1 January 2024; and ( b ) (if the taxable person or person so elects under paragraph ( a )) tax is chargeable at 9% on the chargeable value of the supply less the amount of the consideration or the value on which tax is charged at 8% under paragraph ( a ). [Act 35 of 2022 wef 01/01/2023] (8C) Where — ( a ) the invoice for a supply under subsection (1), (3) or (4) is issued before 1 January 2024; and ( b ) any consideration for the supply remains to be paid, or any part of the supply remains to be performed, on or after 1 January 2024, then tax is chargeable — ( c ) at 9% on the lower of — (i) the amount of consideration paid on or after 1 January 2024; and (ii) the value of the part of the supply performed on or after 1 January 2024, or (if the amount and value are the same) on either of them; and ( d ) at 8% on the chargeable value of the supply less the amount of consideration or the value on which tax is charged at 9% under paragraph ( c ). [Act 35 of 2022 wef 01/01/2023] (8D) Sections 39D, 39E and 39F apply to the cases in subsections (8B) and (8C) as if — ( a ) a reference in those sections to section 39B were a reference to subsection (8B); and ( b ) a reference in those sections to section 39C were a reference to subsection (8C). [Act 35 of 2022 wef 01/01/2023] (9) For the purposes of this section, where only a part of the distantly taxable goods is delivered, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part. [Act 35 of 2022 wef 01/01/2022] (10) [ Deleted by Act 35 of 2022 wef 01/01/2023 ] (11) For the purposes of paragraph 1B(1)( b ) and (2)( b ) of the First Schedule, references to supplies of distantly taxable goods received by a person do not apply for the purposes of any 12‑month period mentioned in those provisions that commences before 1 January 2023. [Act 35 of 2022 wef 01/01/2022] (12) For the purpose of paragraph 1B(2)( a ) of the First Schedule in relation to a business transferred before 1 January 2023, references to supplies of goods and services received by the transferee do not include any supplies of distantly taxable goods received by the transferee before 1 January 2023. [Act 34 of 2021 wef 01/01/2022] (13) In this section, “chargeable value”, in relation to a supply, means the amount of the invoice or the value of the distantly taxable goods on which tax is chargeable under subsection (1), (3) or (4), as the case may be. [Act 35 of 2022 wef 01/01/2023] (14) In this section, a reference to a part of a supply being performed before, or on or after, a specified date is a reference to — ( a ) for a supply of goods — the delivery of the part of the goods before, or on or after, that date, as the case may be; and ( b ) for a supply of services — the part of the performance of the services before, or on or after, that date, as the case may be. [Act 35 of 2022 wef 01/01/2023] (15) Unless otherwise specified, this section applies despite anything in — ( a ) section 11C; or ( b ) Division 1 of Part 6A. [Act 35 of 2022 wef 01/01/2023]


document_id: gstvfa-2012
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Fund” means the Goods and Services Tax Voucher Fund established under section 3; “public authority” means a body established or constituted by or under a public Act to perform or discharge a public function.


document_id: gstvfa-2012
provision_ref: s3
chapter: PART 2 - GOODS AND SERVICES TAX VOUCHER FUND
section: 3
title: Establishment of Goods and Services Tax Voucher Fund
content:
3. —(1) A fund called the Goods and Services Tax Voucher Fund is established, which must be held, managed and administered as a Government fund. (2) There must be paid into the Fund — ( a ) all moneys from time to time appropriated from the Consolidated Fund and authorised to be paid into the Fund by any written law; ( b ) all other revenues of Singapore allocated by any written law to the Fund; ( c ) all gifts and donations given or made by any person or organisation to the Government for the purposes of the Fund; and ( d ) all investments out of moneys in the Fund authorised to be made by any written law and the proceeds of any such investment, including the net income from those investments. (3) The Fund must be regarded as comprising public moneys for the purposes of any other written law. (4) For the purposes of subsection (2)( d ), the net income from investments is the amount ascertained by adding to, or deducting from, the income received from investments of moneys in the Fund any profit derived or loss sustained (as the case may be) from the realisation of the investments. (5) The Financial Procedure Act 1966 applies to the Fund to the extent that it is not inconsistent with any of the provisions of this Act.


document_id: gstvfa-2012
provision_ref: s4
chapter: PART 2 - GOODS AND SERVICES TAX VOUCHER FUND
section: 4
title: Purposes of Fund
content:
4. —(1) The moneys in the Fund may be withdrawn and applied for all or any of the following purposes: ( a ) to provide financial assistance (including cash grants, grants‑in‑aid, rebates, reliefs, subsidies and credits) under a public scheme to such natural persons as may be prescribed, in order to mitigate the impact of the goods and services tax on their living expenses; ( b ) the payment of expenses mentioned in section 5; ( c ) for any other purposes that are authorised under this Act to be paid out of the Fund. [19/2020] (2) The moneys in the Fund may be deposited in any bank account and invested in any investment authorised under the Financial Procedure Act 1966.


document_id: gstvfa-2012
provision_ref: s5
chapter: PART 2 - GOODS AND SERVICES TAX VOUCHER FUND
section: 5
title: Expenses
content:
5. Unless otherwise provided, all expenses incidental to or arising from the administration, investment and management of moneys in the Fund are charged upon and payable out of the Fund, including but not limited to the following expenses: ( a ) the cost of auditing the accounts of the Fund and the remuneration of the auditor; ( b ) the expenses incurred by any person (other than the remuneration and allowances payable to a public officer) whom the Minister has — (i) authorised to perform and discharge any of the functions and purposes of the Fund; or (ii) appointed under section 8 to disburse financial assistance under a public scheme using moneys in the Fund and to do any matter connected therewith or incidental thereto.


document_id: gstvfa-2012
provision_ref: s6
chapter: PART 2 - GOODS AND SERVICES TAX VOUCHER FUND
section: 6
title: Withdrawals
content:
6. —(1) Moneys must not be withdrawn from the Fund unless they are charged upon the Fund or are authorised to be withdrawn or transferred under this Act. (2) A payment must not be made out of the Fund unless the payment is approved by the Minister or a person authorised, in writing, by the Minister.


document_id: gstvfa-2012
provision_ref: s7
chapter: PART 2 - GOODS AND SERVICES TAX VOUCHER FUND
section: 7
title: Dissolution of Fund
content:
7. Upon dissolution of the Fund during any term of office of the Government (within the meaning of the Constitution), the balance of the moneys remaining in the Fund must be transferred to the Consolidated Fund and be added to the reserves of the Government not accumulated by it during that term of office.


document_id: gstvfa-2012
provision_ref: s8
chapter: PART 3 - ADMINISTRATION OF FUND
section: 8
title: Responsibility for Fund
content:
8. —(1) The Minister is responsible for the management and administration of the Fund. (2) The Minister may appoint any public authority or other person as the Minister thinks fit to disburse financial assistance under a public scheme using moneys in the Fund and to do any matter connected therewith or incidental thereto, and the public authority or other person so appointed must do so in accordance with this Act and, subject to the provisions of this Act, the Minister’s directions. [Act 5 of 2025 wef 09/03/2025] (2A) An appointment under subsection (2) must be published in the Gazette . [Act 5 of 2025 wef 09/03/2025] (3) Where a public authority is appointed by the Minister under subsection (2) to disburse financial assistance under a public scheme using moneys in the Fund — ( a ) it is the function and duty of the public authority to do so in accordance with that subsection, in addition to the functions and duties imposed on it under any other written law; and ( b ) the public authority is deemed to be fulfilling the purposes of the relevant Act constituting that public authority, and the provisions of that Act apply to the public authority in respect of that function and duty.


document_id: gstvfa-2012
provision_ref: s8A
chapter: PART 3 - ADMINISTRATION OF FUND
section: 8A
title: Financial assistance not of right
content:
8A. No person has an absolute right to any financial assistance under a public scheme using moneys from the Fund. [19/2020]


document_id: gstvfa-2012
provision_ref: s9
chapter: PART 3 - ADMINISTRATION OF FUND
section: 9
title: Disclosure of information
content:
9. —(1) Where the Minister, under his or her hand, certifies that it is necessary for a public authority or person appointed under section 8(2) (called in this section the recipient organisation) to have access to any confidential information in the possession of another public authority, in order to disburse financial assistance under a public scheme using moneys in the Fund — ( a ) the Minister charged with the responsibility for that other public authority may, in addition to any other power conferred by any written law, direct that other public authority to provide so much of the confidential information to the recipient organisation as is necessary for that purpose; and ( b ) that other public authority must comply with the direction under paragraph ( a ), whether or not it is under any obligation (imposed by written law or otherwise) not to disclose the information. (2) Despite the provisions of this Act or any other written law — ( a ) no person shall be guilty of an offence under any written law or of any breach of confidence or incur any other civil liability, by virtue merely of the person disclosing any information in accordance with any direction under subsection (1); and ( b ) no officer of a recipient organisation shall be guilty of an offence under any written law or incur any liability, criminal or civil, by virtue merely of the officer accessing, or disclosing to another officer of that recipient organisation, any confidential information mentioned in subsection (1) in the performance of the officer’s duties connected with disbursing financial assistance under a public scheme using moneys in the Fund. (3) Nothing in this section applies to any document, information, return and assessment to which section 6 of the Income Tax Act 1947 applies.


document_id: gstvfa-2012
provision_ref: s10
chapter: PART 3 - ADMINISTRATION OF FUND
section: 10
title: Confidentiality of information
content:
10. —(1) If a public authority or person appointed under section 8(2) in the course of exercising any function or performing any duty under this Act is in possession of or obtains confidential information pursuant to a direction under section 9(1), the public authority or person must not disclose the information to any other person unless the disclosure — ( a ) is made with the written consent of the person to whom the information relates; or ( b ) is for the purpose of the administration or enforcement of this Act. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: gstvfa-2012
provision_ref: s11
chapter: PART 3 - ADMINISTRATION OF FUND
section: 11
title: Recovery of sums overpaid, etc.
content:
11. Where any amount of money in the Fund is withdrawn and paid — ( a ) to a person as financial assistance under a public scheme and the person is not eligible under the public scheme to any financial assistance or is eligible for financial assistance of a lower amount; ( b ) for any expenses mentioned in section 5, without authorisation or in excess of authorisation; ( c ) to a public authority or person appointed by the Minister under section 8(2) to disburse financial assistance under a public scheme using moneys in the Fund, without authorisation or in excess of authorisation; or ( d ) for any other purposes which are not authorised or in excess of authorisation under this Act, the amount that has been paid or paid in excess (as the case may be) is recoverable as a debt due to the Government.


document_id: gstvfa-2012
provision_ref: s12
chapter: PART 3 - ADMINISTRATION OF FUND
section: 12
title: Financial year
content:
12. The financial year of the Fund begins on 1 April of each year and ends on 31 March of the succeeding year.


document_id: gstvfa-2012
provision_ref: s13
chapter: PART 3 - ADMINISTRATION OF FUND
section: 13
title: Accounts
content:
13. The Minister must — ( a ) cause to be kept proper accounts and records of all transactions and affairs relating to the Fund; ( b ) do all things necessary to ensure that payments out of the Fund are properly authorised and correctly made; and ( c ) ensure that adequate control is maintained over the assets and receipts of the Fund.


document_id: gstvfa-2012
provision_ref: s14
chapter: PART 3 - ADMINISTRATION OF FUND
section: 14
title: Financial statements and audit
content:
14. —(1) The Minister must, as soon as practicable after the close of each financial year, cause to be prepared and submitted financial statements and accounts of the Fund in respect of the financial year to the Auditor‑General who must audit or cause an audit of the statements and accounts and report on them. (2) As soon as the accounts of the Fund and the financial statements have been audited, a copy of the audited financial statements, together with a copy of any report made by the Auditor‑General, must be submitted to the Minister. (3) Where the Auditor-General is not the auditor of the Fund, a copy of the audited financial statements and any report made by the auditor must be forwarded to the Auditor‑General.


document_id: gstvfa-2012
provision_ref: s15
chapter: PART 3 - ADMINISTRATION OF FUND
section: 15
title: Presentation of financial statements and auditor’s report to Parliament
content:
15. The Minister must, as soon as practicable, cause a copy of the audited financial statements of the Fund and the auditor’s report to be presented to Parliament.


document_id: gstvfa-2012
provision_ref: s16
chapter: PART 4 - MISCELLANEOUS
section: 16
title: Offences
content:
16. Any person who, in relation to any application (whether by the person or on behalf of another) to a public authority or person appointed under section 8(2) for any financial assistance from the Fund or for the purpose of obtaining any financial assistance from the Fund — ( a ) knowingly or recklessly makes any false statement; or ( b ) produces or provides or causes or knowingly allows to be produced or provided any document which the person knows to be false in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: gstvfa-2012
provision_ref: s17
chapter: PART 4 - MISCELLANEOUS
section: 17
title: Offences by bodies corporate, etc.
content:
17. —(1) Where an offence under this Act committed by a body corporate is proved — ( a ) to have been committed with the consent or connivance of an officer; or ( b ) to be attributable to any neglect on the officer’s part, the officer as well as the body corporate shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate. (3) Where an offence under this Act committed by a partnership is proved — ( a ) to have been committed with the consent or connivance of a partner; or ( b ) to be attributable to any neglect on the partner’s part, the partner as well as the partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (4) Where an offence under this Act committed by an unincorporated association (other than a partnership) is proved — ( a ) to have been committed with the consent or connivance of an officer of the unincorporated association or a member of its governing body; or ( b ) to be attributable to any neglect on the part of the officer or member, the officer or member as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (5) In this section — “body corporate” includes a limited liability partnership; “officer” — ( a ) 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 that capacity; or ( b ) in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, or any person holding a position analogous to that of president, secretary or member of such a committee and includes any person purporting to act in that capacity; “partner” includes a person purporting to act as a partner.


document_id: gstvfa-2012
provision_ref: s18
chapter: PART 4 - MISCELLANEOUS
section: 18
title: Composition of offences
content:
18. —(1) Any public officer authorised by the Minister may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following: ( a ) one half of the amount of the maximum fine that is prescribed for the offence; ( b ) $1,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence. (3) The Minister may make regulations prescribing the offences that may be compounded.


document_id: gstvfa-2012
provision_ref: s19
chapter: PART 4 - MISCELLANEOUS
section: 19
title: Regulations
content:
19. —(1) The Minister may make regulations for carrying out the purposes and provisions of this Act. (2) Without limiting subsection (1), the regulations may — ( a ) provide for matters relating to the use of the moneys from the Fund and for all matters connected therewith and incidental thereto, including natural persons or classes of natural persons eligible for financial assistance under a public scheme, and the amount, manner of and the terms and conditions for providing the financial assistance; ( b ) provide for such information, evidence and documents as may be required for carrying out the purposes and provisions of this Act; ( c ) prescribe that any act or omission in contravention of any regulations shall be an offence punishable with a fine not exceeding $5,000 or with imprisonment for a term not exceeding 12 months or with both; and ( d ) prescribe anything that may be prescribed under this Act.


document_id: gtaa-2016
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Agency” means the Government Technology Agency established by section 3; “Chairperson”, in relation to the Agency, means the member of the Agency who is appointed under section 13(1)( a ) as the Chairperson of the Agency, and includes any individual acting in that capacity; “Chief Executive” means the Chief Executive of the Agency, and includes any individual acting in that capacity; “committee”, in relation to the Agency, means a committee of the Agency appointed under section 36; “committee member” means a member of a committee of the Agency appointed under section 36; “company” has the meaning given by section 4(1) of the Companies Act 1967; “delegate”, in relation to the Agency, means a person to whom the Agency, under section 38(1), delegates any of its functions or powers; “Deputy Chairperson”, in relation to the Agency, means the member of the Agency who is appointed under section 13(1)( b ) as the Deputy Chairperson of the Agency; “document” includes any device or medium on which information is recorded or stored; “employee”, in relation to the Agency, means — ( a ) in the case of Part 10, an individual who is employed by the Agency under a contract of service; or ( b ) in any other case, an individual who is employed by the Agency under a contract of service or who is otherwise engaged to perform duties in the Agency; “function”, in relation to the Agency, means a function conferred on the Agency by this Act or any other Act; “info-communications technology” means any technology employed in the collection, storage, use or transmission of information, and includes a technology that involves the use of a computer or a telecommunication system; “member”, in relation to the Agency, means a member of the Agency appointed under section 11, and includes a temporary member appointed under section 15(2); “power”, in relation to the Agency, means a power given to the Agency by this Act or any other Act; “public authority” means a body that is established or constituted by or under a public Act to perform or discharge a public function, but does not include a Town Council established under section 4 of the Town Councils Act 1988; “public entity” means a body corporate (not being a public authority) that — ( a ) provides an essential service to the public or a section of the public; and ( b ) receives funding or other facilities or support from the Government in connection with the provision of the essential service; “public sector” means the Government and all public authorities, and includes any part of the public sector; “public sector body” means a Ministry, a Government department, a public authority or any other body of persons in the public sector; “system”, in relation to info‑communications technology or related engineering, includes infrastructure and application; “telecommunication system” has the meaning given by section 2 of the Telecommunications Act 1999. [5/2018; S 461/2020]


document_id: gtaa-2016
provision_ref: s5
chapter: PART 2 - ESTABLISHMENT, FUNCTIONS AND POWERS
section: 5
title: Objectives and functions of Agency
content:
5. —(1) The objectives of the Agency are to — ( a ) harness and deploy info-communications technology and related engineering for services that benefit Singapore; and ( b ) develop the necessary capabilities to support the delivery of those services. (2) The Agency has the following functions: ( a ) to act as a lead agency in the public sector in respect of the functions specified in paragraphs ( b ) to ( g ); ( b ) to advise and make recommendations to the Government on national needs and policies in respect of info‑communications technology and related engineering matters; ( c ) to provide, develop, implement or operate, or direct or facilitate the provision, development, implementation or operation, of info‑communications technology and related engineering systems and services in the public sector; ( d ) to ensure the security and reliability of info‑communications technology and related engineering systems and services in the public sector; ( e ) to provide consultancy, project management and other services, manpower and facilities for info‑communications technology and related engineering systems and services to the public sector; ( f ) to undertake the procurement of info‑communications technology and related engineering goods (including equipment and systems) and services for — (i) the public sector; and (ii) any other organisation that the Minister may, by written notice to the Agency and with the agreement of that organisation, designate; ( g ) to promote and develop competencies and professional standards in the public sector in relation to info‑communications technology and related engineering matters; ( h ) to collaborate, in the performance of its functions, with other public sector bodies that have similar or related functions; ( i ) to promote or undertake research into, and development of matters relating to, info‑communications technology and related engineering systems and services in the public sector; ( j ) to develop and promote, and collaborate with the public sector on, the use of info‑communications technology and related engineering in the public sector for the technological advancement of Singapore; ( k ) to assist, where appropriate, a public entity with the security and reliability of that public entity’s info‑communications technology and related engineering systems and services; ( l ) to represent Singapore and advance Singapore’s interest internationally in relation to info‑communications technology and related engineering matters for the public sector; ( m ) to promote and facilitate public participation in the development of info‑communications technology and related engineering capabilities for Singapore; ( n ) to perform any other functions that may be conferred on the Agency by any other Act. (3) The Agency may also undertake any other functions that the Minister may, by notification in the Gazette , assign to the Agency, and in so undertaking — ( a ) the Agency is deemed to be fulfilling the purposes of this Act; and ( b ) the provisions of this Act apply to the Agency in respect of those other functions. (4) Nothing in this section imposes on the Agency, directly or indirectly, any form of duty or liability enforceable by proceedings before any court to which the Agency would not otherwise be subject.


document_id: gtaa-2016
provision_ref: s6
chapter: PART 2 - ESTABLISHMENT, FUNCTIONS AND POWERS
section: 6
title: Powers of Agency
content:
6. —(1) Subject to this Act, the Agency has power to do all things necessary or convenient to be done for, or in connection with, the performance of its functions. (2) Without limiting subsection (1), the powers of the Agency mentioned in that subsection include power — ( a ) to develop and issue codes and guidelines on data protection standards for the public sector in respect of the use of info‑communications technology and related engineering systems and services; ( b ) to collaborate with other persons (in or outside Singapore), in respect of info‑communications technology and related engineering matters for the public sector; ( c ) to organise, provide for or collaborate with any person on training programmes for, assessments and certifications of, and scholarships for, persons in relation to info‑communications technology and related engineering systems and services; ( d ) to enter into agreements and arrangements; ( e ) to execute and manage agreements on behalf of the public sector for the procurement of info‑communications technology and related engineering goods (including equipment and systems) and services; ( f ) to form or participate in the formation of a body corporate, unincorporated association or trust, or enter into a joint venture with any person; ( g ) to charge for the provision of goods or services, or the performance of work, by or on behalf of the Agency; ( h ) to waive or refund the whole or part of any fee or charges payable or paid to the Agency under this Act or any other Act administered by the Agency; ( i ) to carry out any works or activities that the Agency considers necessary, advantageous or convenient for making the best use of the Agency’s assets; ( j ) to accept grants, gifts, donations or contributions from any source, or raise funds by all lawful means; ( k ) to provide financial support, grant, aid or assistance to any person in connection with any function of the Agency; and ( l ) to do any other thing that is incidental to the performance of its functions. (3) To avoid doubt, subsection (1) does not limit any other power given to the Agency by any other provision in this Act or by any other Act.


document_id: gtaa-2016
provision_ref: s7
chapter: PART 2 - ESTABLISHMENT, FUNCTIONS AND POWERS
section: 7
title: Powers of Agency in relation to proposals for privatisation
content:
7. —(1) Where the Minister proposes to transfer any property or function of the Agency to another body corporate (called in this section the transferee), the Agency has the power to do anything which, in the opinion of the Agency, is appropriate for the purpose of — ( a ) facilitating the implementation of the Minister’s proposal; ( b ) facilitating the implementation of, or securing a modification of, any related proposal of the Minister; ( c ) promoting, in relation to the Minister’s proposal or related proposal, the interest of the transferee; or ( d ) promoting, in relation to the Minister’s proposal or related proposal, the interest of a body corporate that may become, under the Minister’s proposal or related proposal, a member of the same group as the transferee. (2) To avoid doubt, subsection (1) does not limit any other power given to the Agency by any other provision in this Act or by any other Act. (3) For the purposes of subsection (1)( d ), a body corporate is a member of the same group as the transferee if — ( a ) the body corporate is a holding company or subsidiary of the transferee; or ( b ) the body corporate is another subsidiary of the transferee’s holding company. (4) In this section — “holding company” and “subsidiary” have the meanings given by section 5 of the Companies Act 1967; “related proposal” means a proposal of the Minister that relates to the Minister’s proposal to transfer a property or function of the Agency to the transferee, and includes a proposal relating to or connected with — ( a ) any property, right or liability of the Agency that would be affected by the proposed transfer, or that is proposed to be transferred to the transferee; ( b ) the performance, whether before or after the transfer, of a function of the Agency that is proposed to be transferred to the transferee; or ( c ) the formation, flotation, control, finances, or officers or employees, of the transferee or of any other body corporate that may become, under the Minister’s proposal or related proposal, a member of the same group as the transferee.


document_id: gtaa-2016
provision_ref: s8
chapter: PART 2 - ESTABLISHMENT, FUNCTIONS AND POWERS
section: 8
title: Directions of Minister, etc.
content:
8. —(1) The Minister may give to the Agency any direction under section 5 of the Public Sector (Governance) Act 2018. [5/2018] (2) To avoid doubt, the Minister is entitled — ( a ) to have information in the possession of the Agency; and ( b ) where the information is in or on a document, to have, and make and retain copies of, that document. (3) For the purposes of this section, the Minister may request the Agency — ( a ) to provide information to the Minister; or ( b ) to give the Minister access to information. (4) The Agency must comply with a request under subsection (3). (5) In this section, “information” means information specified, or of a description specified, by the Minister that relates to the Agency’s functions, and includes a document.


document_id: gtaa-2016
provision_ref: s9
chapter: PART 2 - ESTABLISHMENT, FUNCTIONS AND POWERS
section: 9
title: Agency’s symbols, etc.
content:
9. —(1) The Agency has the exclusive right to the use of one or more symbols or representations as it may select or devise (each called in this section the Agency’s symbol or representation), and to display or exhibit those symbols or representations in connection with the Agency’s activities or affairs. (2) A person who — ( a ) uses, without the prior written permission of the Agency, a symbol or representation that is identical with the Agency’s symbol or representation; or ( b ) uses a symbol or representation that so resembles the Agency’s symbol or representation as to deceive or cause confusion, or to be likely to deceive or to cause confusion, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.


document_id: gtaa-2016
provision_ref: s10
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 10
title: Membership of Agency
content:
10. —(1) The Agency consists of at least 6 and not more than 17 members. (2) One of the members (who is not the Chairperson or Deputy Chairperson) may be the Chief Executive.


document_id: gtaa-2016
provision_ref: s11
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 11
title: Appointment of members of Agency
content:
11. —(1) Each member is to be appointed by the Minister. (2) Every appointment must be made by instrument in writing given to the member. (3) The instrument must state — ( a ) the term of the appointment; and ( b ) the date the appointment takes effect (which must not be earlier than the date on which the member receives the instrument).


document_id: gtaa-2016
provision_ref: s12
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 12
title: Membership disqualification
content:
12. —(1) In appointing members, the Minister must have regard to whether the members will collectively possess the appropriate knowledge, skills and experience to assist the Agency to perform its functions effectively. (2) The following individuals are disqualified to be or from being a member: ( a ) a Judge or judicial officer; ( b ) an undischarged bankrupt; ( c ) an individual who has been sentenced to imprisonment for a term of 6 months or more, and has not received a free pardon; ( d ) an individual who is — (i) disqualified under section 154(1) of the Companies Act 1967 from acting as a director, or from taking part (directly or indirectly) in the management, of a company during the period of disqualification in that section; (ii) disqualified by a court order (under section 149(1), 149A(1) or 154(2) of the Companies Act 1967) from being a director or in any way (directly or indirectly) being concerned in, or taking part in, the management of a company during the period of disqualification in the court order; (iii) disqualified under section 58(1) of the Variable Capital Companies Act 2018 from acting as a director, or taking part (whether directly or indirectly) in the management of a VCC during the period of disqualification in that provision; or (iv) disqualified by a court order under section 56(1), 57(1) or 58(2) of the Variable Capital Companies Act 2018 from being a director or in any way (whether directly or indirectly) being concerned in, or taking part in, the management of a VCC during the period of disqualification in the court order; ( e ) an individual who lacks capacity in respect of his or her duties as a member within the meaning of the Mental Capacity Act 2008, or in respect of whom an order is made under section 10 of the Mental Health (Care and Treatment) Act 2008. [S 461/2020] (3) In this section, “VCC” has the meaning given by section 2(1) of the Variable Capital Companies Act 2018. [S 461/2020]


document_id: gtaa-2016
provision_ref: s13
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 13
title: Chairperson and Deputy Chairperson
content:
13. —(1) The Minister may, by instrument in writing, appoint — ( a ) a member to be the Chairperson of the Agency for the period specified in the instrument; and ( b ) a member (other than the Chairperson) to be the Deputy Chairperson of the Agency for the period specified in the instrument. (2) A member who is appointed as the Chief Executive is not eligible for an appointment under subsection (1). (3) The Chairperson or Deputy Chairperson holds office until whichever of the following first happens: ( a ) his or her term of office as Chairperson or Deputy Chairperson (as the case may be) expires; ( b ) he or she ceases to hold office as a member; ( c ) the Minister terminates the appointment as Chairperson or Deputy Chairperson, as the case may be. (4) The Deputy Chairperson has and may perform all the functions and exercise all the powers of the Chairperson in relation to a matter if — ( a ) the Chairperson is unavailable; or ( b ) the Chairperson is interested (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) in the matter. [5/2018]


document_id: gtaa-2016
provision_ref: s14
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 14
title: Premature vacancies
content:
14. —(1) If a premature vacancy occurs in the office of a member, the Minister may, subject to sections 10 and 12, appoint an individual to fill the vacancy and hold that office for the remainder of the term for which the vacating member was appointed. (2) Section 11 applies to an appointment under subsection (1). (3) In this section, “premature vacancy”, for an office, means a vacancy that occurs in that office for any reason other than the expiry of the term of office.


document_id: gtaa-2016
provision_ref: s15
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 15
title: Temporary Chairperson and members
content:
15. —(1) The Minister may appoint an individual (other than the Chief Executive) to act temporarily as the Chairperson of the Agency during any period, or during all periods, when the Chairperson — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. (2) The Minister may appoint an individual to act temporarily as a member of the Agency (other than the Chairperson) during any period, or during all periods, when the member — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. (3) An individual is ineligible for appointment under this section to act as the Chairperson or a member if the individual is disqualified under section 12(2) from appointment as a member.


document_id: gtaa-2016
provision_ref: s16
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 16
title: Removal of member
content:
16. —(1) The Minister may, at any time and without giving any reason, remove a member from office. (2) Every removal under subsection (1) must be made by written notice to the member. (3) The notice must state the date the removal takes effect (which must not be earlier than the date on which the member receives the notice).


document_id: gtaa-2016
provision_ref: s17
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 17
title: Resignation from office
content:
17. —(1) A member may resign his or her office by written notice to the Minister. (2) The resignation is effective — ( a ) on the expiry of one month after the date on which the Minister receives the notice; or ( b ) on any later date specified in the notice.


document_id: gtaa-2016
provision_ref: s18
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 18
title: Validity of acts, etc.
content:
18. —(1) The performance of any function, or the exercise of any power, of the Agency by the Agency is not affected merely because at the relevant time — ( a ) there was a vacancy in the membership of the Agency, including a vacancy arising from the failure to appoint a member; ( b ) there was some defect or irregularity existing in the appointment or continuance in office of an individual purporting to be a member; or ( c ) there was an irregularity in the Agency’s decision-making procedure (but only if the irregularity did not affect the merits of the decision made). [5/2018] (2) The acts of an individual as a member of the Agency are not affected merely because there was some defect or irregularity existing in the appointment or continuance in office of the individual purporting to be a member. Division 2 &#x2014; Terms and conditions for members


document_id: gtaa-2016
provision_ref: s19
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 19
title: Term of appointment
content:
19. —(1) The term of appointment of a member must not exceed 3 years. (2) A member may be re-appointed.


document_id: gtaa-2016
provision_ref: s20
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 20
title: Remuneration, etc.
content:
20. The members are to be paid, out of the funds of the Agency, such salaries, fees and allowances as the Minister may determine.


document_id: gtaa-2016
provision_ref: s21
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 21
title: Vacation of office
content:
21. —(1) A member ceases to hold office if he or she — ( a ) dies; ( b ) is adjudicated a bankrupt; ( c ) becomes disqualified from being a member under section 12(2); ( d ) is removed from office in accordance with section 16; ( e ) resigns in accordance with section 17; ( f ) fails, without reasonable cause, to disclose any interest required to be disclosed under the Public Sector (Governance) Act 2018 and the Agency reports to the Minister under that Act of the member’s failure to do so; ( g ) fails to attend 3 consecutive meetings of the Agency without the approval of the Agency; or ( h ) is not re-appointed when his or her term of office expires. [5/2018] (2) A member is not entitled to any compensation or other payment or benefit relating to his or her ceasing, for any reason, to hold office as a member.


document_id: gtaa-2016
provision_ref: s22
chapter: PART 3 - CONSTITUTION AND MEMBERSHIP OF AGENCY
section: 22
title: Other terms and conditions
content:
22. The Minister may specify other terms and conditions of appointment of a member in the instrument of appointment. Division 3 &#x2014; [Repealed by Act 5 of 2018] 23. [ Repealed by Act 5 of 2018 ] 24. [ Repealed by Act 5 of 2018 ] 25. [ Repealed by Act 5 of 2018 ] 26. [ Repealed by Act 5 of 2018 ] 27. [ Repealed by Act 5 of 2018 ]


document_id: gtaa-2016
provision_ref: s28
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 28
title: Procedure generally
content:
28. Except as otherwise provided under this Act or any other Act, the members may regulate their own procedure.


document_id: gtaa-2016
provision_ref: s29
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 29
title: Notice of meetings
content:
29. —(1) The Agency is to hold such meetings as are necessary for performing its functions. (2) The Chairperson must appoint the times and places of the meetings of the Agency, and cause notice of those meetings to be given to each member not present when the appointment is made. (3) If the Chairperson receives a written request, signed by 4 or more members, that a meeting of the Agency be convened for a purpose specified in the request, the Chairperson must, within 7 days after receiving the request, convene a meeting for that purpose. 30. [ Repealed by Act 5 of 2018 ]


document_id: gtaa-2016
provision_ref: s31
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 31
title: Quorum
content:
31. —(1) The quorum for a meeting of the Agency is the higher of the following: ( a ) one-third of the number of members; ( b ) 3 members. (2) No business may be transacted at a meeting of the Agency if a quorum is not present.


document_id: gtaa-2016
provision_ref: s32
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 32
title: Presiding at meetings
content:
32. —(1) At a meeting of the Agency, the following person presides: ( a ) if there is a Chairperson and he or she is present and is not interested (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) in the matter — the Chairperson; ( b ) if there is no Chairperson, or the Chairperson is not present or is interested (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) in the matter, and there is a Deputy Chairperson who is present and is not interested (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) in the matter — the Deputy Chairperson; ( c ) in any other case, the member elected, from among the members present at the meeting, to preside. [5/2018] (2) The person specified in subsection (1)( b ) or ( c ) may perform the functions and exercise the powers of the Chairperson for the purposes of the meeting.


document_id: gtaa-2016
provision_ref: s33
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 33
title: Voting at meetings
content:
33. —(1) Each member has one vote. (2) In addition to his or her general vote, the person presiding at a meeting has, in the case of an equality of votes at the meeting, a casting vote. (3) A decision is adopted by the Agency at a meeting if it is agreed to by all members present at the meeting without dissent or if a majority of the votes cast on it are in favour of it. (4) A member present at a meeting of the Agency is presumed to have agreed to, and to have cast a vote in favour of, a decision of the Agency unless he or she expressly dissents from or votes against the decision at the meeting. 34. [ Repealed by Act 5 of 2018 ]


document_id: gtaa-2016
provision_ref: s35
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 35
title: Execution of documents
content:
35. —(1) The Agency must have a seal. (2) The seal of the Agency is to be kept and used as authorised by the Agency. (3) A document is duly executed by the Agency if — ( a ) the seal of the Agency is affixed to the document in the presence of one of its members who must sign the document to attest that the seal was so affixed, and the document is signed — (i) by any 2 members generally or specially authorised by the Agency for the purpose; or (ii) by one member and the Chief Executive; or ( b ) it is signed on behalf of the Agency by a person or persons authorised to do so by the Agency and in accordance with the terms of that authorisation. (4) Where a document is to be executed under seal, the Agency may, under subsection (3)( b ), authorise one or more of its employees to execute, on the Agency’s behalf, the document under the Agency’s seal in accordance with the terms of that authorisation. (5) A document purporting to be executed in accordance with this section is presumed to be duly executed until the contrary is shown. (6) All courts, judges and persons acting judicially are to take judicial notice of the imprint of the seal of the Agency appearing on a document. (7) When a document is produced bearing a seal purporting to be the seal of the Agency, it is presumed that the seal is the seal of the Agency until the contrary is shown. Division 2 &#x2014; Committees and delegation


document_id: gtaa-2016
provision_ref: s36
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 36
title: Appointment of committees
content:
36. —(1) The Agency may appoint any number of committees that it thinks fit for purposes which, in the opinion of the Agency, would be better regulated and managed by means of those committees. (2) A committee appointed under this section may consist of such individuals as the Agency thinks fit, and may include individuals who are not members of the Agency. (3) Without limiting subsection (1), the Agency may appoint any committee — ( a ) to advise the Agency on matters relating to the Agency’s functions and powers that are referred to the committee by the Agency; or ( b ) to perform any function or exercise any power of the Agency that is delegated to the committee, if the committee includes at least one member of the Agency. (4) An individual must not be appointed as a member of a committee unless, before appointment, he or she discloses to the Agency the details of any interest (within the meaning given by Part 4 of the Public Sector (Governance) Act 2018) the individual may have if he or she were a member of that committee. [5/2018]


document_id: gtaa-2016
provision_ref: s37
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 37
title: Proceedings of committees, etc.
content:
37. —(1) Subject to this Act, the Public Sector (Governance) Act 2018 and the control of the Agency, a committee appointed under section 36 may regulate its own proceedings and business. [5/2018] (2) Section 18 applies, with the necessary modifications, to a committee and the members of the committee.


document_id: gtaa-2016
provision_ref: s38
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 38
title: Ability to delegate
content:
38. —(1) The Agency may delegate any of its functions or powers, either generally or specially and subject to any conditions or restrictions that it thinks fit, to any of the following persons: ( a ) a member of the Agency; ( b ) the Chief Executive or an employee of the Agency; ( c ) a committee of the Agency that includes at least one member of the Agency; ( d ) a company that is incorporated in Singapore and is a subsidiary of the Agency. (2) A delegation under subsection (1) must be by written notice given to the delegate. (3) Subsection (1) does not apply to any function or power under this Act or any other Act that is declared by this Act or that other Act to be non‑delegable. [5/2018] (4) A delegation in accordance with this section is not affected — ( a ) by any change in the membership of a committee (where the delegate is the committee), so long as the committee includes at least one member of the Agency; or ( b ) by any change in the individual appointed as the Chief Executive or holding any specified office in the Agency (where the delegate is the Chief Executive or the holder of the specified office). [5/2018] (5) For the purposes of subsection (1)( d ), a company is a subsidiary of the Agency if — ( a ) the Agency is the sole member of that company; or ( b ) the Agency, as a member of that company, holds more than half of the voting power in that company.


document_id: gtaa-2016
provision_ref: s39
chapter: PART 4 - DECISION-MAKING BY AGENCY
section: 39
title: Validity of delegate’s acts, etc.
content:
39. A delegate who purports to perform a function or exercise a power under delegation — ( a ) is taken to do so in accordance with the terms of the delegation under section 38, unless the contrary is shown; and ( b ) must produce evidence of the delegation, if reasonably requested to do so.


document_id: gtaa-2016
provision_ref: s40
chapter: PART 5 - PERSONNEL MATTERS
section: 40
title: Chief Executive, officers and employees, etc.
content:
40. —(1) There must be a Chief Executive of the Agency, whose appointment, removal, discipline and promotion must be in accordance with the Public Sector (Governance) Act 2018. [5/2018] (2) The Agency may, subject to the Public Sector (Governance) Act 2018, appoint an individual to act temporarily as the Chief Executive during any period, or during all periods, when the Chief Executive — ( a ) is absent from duty or Singapore; or ( b ) is, for any reason, unable to perform the duties of the office. [5/2018] (3) The Agency may, subject to the Public Sector (Governance) Act 2018, appoint and employ, on such terms and conditions as it may determine, such other officers, employees, consultants and agents as may be necessary for the effective performance of its functions. [5/2018] 41. [ Repealed by Act 5 of 2018 ] 42. [ Repealed by Act 5 of 2018 ]


document_id: gtaa-2016
provision_ref: s43
chapter: PART 5 - PERSONNEL MATTERS
section: 43
title: Preservation of secrecy
content:
43. —(1) The Chief Executive, a member, an employee or a delegate of the Agency, or a committee member, who has information in his or her capacity as such that would not otherwise be available to him or her, must not disclose that information to any person except — ( a ) in the performance of the Agency’s functions; ( b ) with the prior authorisation from the Agency to do so; ( c ) in complying with the requirements in this Act for a member of the Agency or a committee member to disclose an interest; ( d ) as required or allowed by this Act or any other Act; or ( e ) as required by an order of court. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: gtaa-2016
provision_ref: s44
chapter: PART 5 - PERSONNEL MATTERS
section: 44
title: Protection from personal liability
content:
44. No liability shall lie against the Chief Executive, any member, employee or delegate of the Agency, any committee member, or any other person acting under the direction of the Agency, for anything which is done or purported to be done, or omitted to be done, in good faith and with reasonable care in — ( a ) the performance or purported performance of any function of the Agency; or ( b ) the exercise or purported exercise of any power of the Agency.


document_id: gtaa-2016
provision_ref: s45
chapter: PART 6 - FINANCIAL PROVISIONS
section: 45
title: Financial year
content:
45. The financial year of the Agency begins on 1 April of each year and ends on 31 March of the succeeding year.


document_id: gtaa-2016
provision_ref: s46
chapter: PART 6 - FINANCIAL PROVISIONS
section: 46
title: Revenue and property of Agency
content:
46. —(1) The funds and property of the Agency include — ( a ) all moneys paid to the Agency by way of grants, subsidies, donations, gifts and contributions for the purposes of the Agency; ( b ) all moneys paid to, and all other moneys and property lawfully received by, the Agency for the purposes of the Agency; ( c ) all fees, charges and other sums paid to the Agency (or an employee of the Agency or any other person acting on behalf of the Agency), under this Act or any other Act administered by the Agency, except as otherwise provided in section 47 or that other Act; ( d ) all moneys, dividends, royalties, interest or income received from any transaction made under the powers of the Agency under this Act or any other Act administered by the Agency; ( e ) all moneys borrowed by the Agency under this Act; and ( f ) all accumulations of income derived from any property or moneys referred to in paragraphs ( a ) to ( e ). (2) The moneys of the Agency are to be applied only in payment of expenses incurred by it in the discharge of its functions, obligations and liabilities, and in making any payment that the Agency is authorised or required to make.


document_id: gtaa-2016
provision_ref: s47
chapter: PART 6 - FINANCIAL PROVISIONS
section: 47
title: Payments into Consolidated Fund
content:
47. All sums collected for the composition of an offence under this Act or any other Act administered by the Agency must be paid into the Consolidated Fund.


document_id: gtaa-2016
provision_ref: s48
chapter: PART 6 - FINANCIAL PROVISIONS
section: 48
title: Bank accounts
content:
48. —(1) The Agency must open and maintain one or more accounts with such bank or banks as the Agency thinks fit. (2) Every account under subsection (1) may only be operated by a person who is authorised to do so by the Agency. 49. [ Repealed by Act 5 of 2018 ] 50. [ Repealed by Act 5 of 2018 ]


document_id: gtaa-2016
provision_ref: s51
chapter: PART 6 - FINANCIAL PROVISIONS
section: 51
title: Power of investment
content:
51. The Agency may invest its moneys in accordance with the standard investment power of statutory bodies as defined in section 33A of the Interpretation Act 1965.


document_id: gtaa-2016
provision_ref: s52
chapter: PART 6 - FINANCIAL PROVISIONS
section: 52
title: Issue of shares, etc.
content:
52. As a consequence of — ( a ) the vesting of any property, right or liability in the Agency under this Act; or ( b ) any capital injection or other investment by the Government in the Agency in accordance with any other written law, the Agency must issue such shares or other securities to the Minister for Finance as that Minister may direct.


document_id: gtaa-2016
provision_ref: s53
chapter: PART 6 - FINANCIAL PROVISIONS
section: 53
title: Borrowing power
content:
53. —(1) The Agency cannot raise loans for the performance of its functions under this Act or any other Act administered by the Agency except in accordance with this section. (2) Subject to subsection (3), the Agency may raise loans by — ( a ) mortgage, overdraft or other means, with or without security; ( b ) charge, whether legal or equitable, on any property vested in the Agency or on any other revenue receivable by the Agency under this Act or any other written law; or ( c ) the creation and issue of debentures or bonds, or such other instrument as the Minister may approve. (3) The Agency may raise loans under subsection (2) — ( a ) from the Government; or ( b ) with the approval of the Minister, from another source, whether in or outside Singapore. (4) For the purposes of this section, the power to raise loans includes the power to enter into any financial agreement or arrangement under which credit facilities are granted to the Agency for the purchase of goods or services. 54. [ Repealed by Act 5 of 2018 ] 55. [ Repealed by Act 5 of 2018 ] 56. [ Repealed by Act 5 of 2018 ] 57. [ Repealed by Act 5 of 2018 ] 58. [ Repealed by Act 5 of 2018 ]


document_id: gtaa-2016
provision_ref: s59
chapter: PART 7 - SECURITY AND RELIABILITY OF
section: 59
title: Purpose of this Part
content:
59. The purpose of this Part is to ensure the security and reliability of info‑communications technology and related engineering systems and services in the public sector.


document_id: gtaa-2016
provision_ref: s60
chapter: PART 7 - SECURITY AND RELIABILITY OF
section: 60
title: Power to issue directives, etc.
content:
60. The Agency may develop and issue directives, codes, standards or guidelines for the public sector in relation to the architecture or use of info‑communications technology or related engineering systems or services in the public sector.


document_id: gtaa-2016
provision_ref: s61
chapter: PART 7 - SECURITY AND RELIABILITY OF
section: 61
title: Monitoring of compliance
content:
61. —(1) The Agency may monitor the public sector’s compliance — ( a ) with the directives, codes, standards or guidelines issued by the Agency under section 60; or ( b ) where a public sector body authorises the Agency to do so, with the directives, codes, standards or guidelines (relating to the architecture or use of info‑communications technology or related engineering systems or services in the public sector) issued or directed by that public sector body. (2) For the purpose of subsection (1), the Agency may carry out, or authorise any person to carry out, an audit of the architecture or use of any info-communications technology or related engineering system or service in the public sector. (3) The Agency may report on the compliance of a public sector body with any directive, code, standard or guideline mentioned in subsection (1) — ( a ) to the public sector body; or ( b ) to any other person within the public sector.


document_id: gtaa-2016
provision_ref: s62
chapter: PART 7 - SECURITY AND RELIABILITY OF
section: 62
title: Remedial measures, etc.
content:
62. —(1) Where the Agency is of the opinion that additional measures are required to safeguard or restore the security or reliability of any info‑communications technology or related engineering system or service in the public sector, the Agency may, with the authorisation of the Minister — ( a ) implement, or direct the public sector body responsible for that system or service (called in this section the responsible public sector body) to implement, any security, mitigation or recovery measures that the Agency considers necessary; and ( b ) direct the deployment of any resources (including personnel) of the responsible public sector body, that the Agency considers necessary, for the purpose of implementing the measures. (2) In this section, “measures” includes the development and implementation of systems and services.


document_id: gtaa-2016
provision_ref: s63
chapter: PART 7 - SECURITY AND RELIABILITY OF
section: 63
title: Power to obtain information, etc.
content:
63. —(1) For the purposes of sections 61 and 62, the Agency may require a public sector body to grant access, or make the necessary arrangements for access to be granted, to the Agency or any person authorised by the Agency in respect of — ( a ) any information or document relating to any info‑communications technology or related engineering system or service; ( b ) any info‑communications technology or related engineering system or service; or ( c ) any premises containing that information or document, or that info‑communications technology or related engineering system or service. (2) The Agency’s powers under subsection (1) are subject to any other Act that prohibits or restricts the disclosure of information.


document_id: gtaa-2016
provision_ref: s64
chapter: PART 8 - SECURITY AND RELIABILITY OF SYSTEMS
section: 64
title: Interpretation of this Part
content:
64. In this Part, unless the context otherwise requires — “designated public entity” means a public entity that is declared by the Minister under section 66(3) to be a designated public entity; “relevant system or service”, in relation to a designated public entity, means the system or service of the designated public entity in respect of which arrangements are established under section 66; “responsible Minister”, in relation to a public entity or designated public entity, means the Minister charged with the responsibility for — ( a ) the sector or industry that includes the public entity or designated public entity; or ( b ) the public authority that regulates the public entity or designated public entity.


document_id: gtaa-2016
provision_ref: s65
chapter: PART 8 - SECURITY AND RELIABILITY OF SYSTEMS
section: 65
title: Responsible Minister’s request to Agency
content:
65. A responsible Minister may request the Agency to assist a public entity to ensure the security or reliability of any info‑communications technology or related engineering system or service of the public entity if the responsible Minister is of the opinion that — ( a ) the security or reliability of the system or service is at significant risk or has been significantly compromised; and ( b ) it is in the public interest, or in the interest of public safety or the security of Singapore, to make the request to the Agency.


document_id: gtaa-2016
provision_ref: s66
chapter: PART 8 - SECURITY AND RELIABILITY OF SYSTEMS
section: 66
title: Arrangements with public entity
content:
66. —(1) Upon the responsible Minister making a request under section 65, the Minister charged with the responsibility for the Agency may direct the Agency to establish the necessary arrangements with the public entity on the steps that the Agency may take under section 67, including with respect to — ( a ) the matters in respect of which the Agency may exercise its powers under section 67; and ( b ) the methodologies and procedures to be adopted by the Agency when exercising its powers under section 67. (2) The arrangements established under subsection (1) must be submitted to the responsible Minister for his or her approval. (3) After the responsible Minister approves the arrangements, the Minister charged with the responsibility for the Agency may, by notification in the Gazette , declare the public entity to be a designated public entity and specify the date on which the arrangements are to take effect. (4) The Agency and the designated public entity may, at any time, by agreement, vary the arrangements with the approval of the responsible Minister.


document_id: gtaa-2016
provision_ref: s67
chapter: PART 8 - SECURITY AND RELIABILITY OF SYSTEMS
section: 67
title: Agency’s powers
content:
67. Subject to the arrangements established and approved under section 66, the Agency may do any or all of the following in relation to the designated public entity: ( a ) develop, and recommend to the designated public entity, directives, codes, standards or guidelines in relation to the architecture or use of the relevant system or service of the designated public entity; ( b ) carry out an audit, or require an audit to be carried out, of the architecture or use of the relevant system or service; ( c ) advise the designated public entity to implement any security, mitigation or recovery measures that the Agency considers necessary; ( d ) advise the designated public entity on the deployment of any resources (including personnel) of the designated public entity, that the Agency considers necessary, for the purpose of implementing the measures; ( e ) report to the designated public entity and the responsible Minister on the matter, including on the outcome of the investigations undertaken by, and the status of the designated public entity’s adoption and implementation of any advice or recommendation of, the Agency.


document_id: gtaa-2016
provision_ref: s68
chapter: PART 9 - ADMINISTRATION
section: 68
title: Composition of offences
content:
68. —(1) The Chief Executive, or an employee of the Agency authorised in writing by the Agency, may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following: ( a ) one half of the amount of the maximum fine that is prescribed for the offence; ( b ) $2,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence.


document_id: gtaa-2016
provision_ref: s69
chapter: PART 9 - ADMINISTRATION
section: 69
title: Offences by corporations
content:
69. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not the corporation is convicted of the offence. (6) In this section — “corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005; “officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — ( a ) any person purporting to act in any such capacity; and ( b ) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose.


document_id: gtaa-2016
provision_ref: s70
chapter: PART 9 - ADMINISTRATION
section: 70
title: Offences by unincorporated associations or partnerships
content:
70. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership (as the case may be), and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section — “officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes — ( a ) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and ( b ) any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose.


document_id: gtaa-2016
provision_ref: s71
chapter: PART 9 - ADMINISTRATION
section: 71
title: Service of documents
content:
71. —(1) A document that is permitted or required by this Act to be served on a person may be served as described in this section. (2) A document permitted or required by this Act to be served on an individual may be served — ( a ) by giving it to the individual personally; ( b ) by sending it by prepaid registered post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; ( c ) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; ( d ) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; ( e ) by sending it by fax to the fax number given by the individual as the fax number for the service of documents; or ( f ) by sending it by email to the individual’s email address. (3) A document permitted or required by this Act to be served on a partnership (other than a limited liability partnership) may be served — ( a ) by giving it to any partner or other similar officer of the partnership; ( b ) by leaving it at, or by sending it by prepaid registered post to, the partnership’s business address; ( c ) by sending it by fax to the fax number used at the partnership’s business address; or ( d ) by sending it by email to the partnership’s email address. (4) A document permitted or required by this Act to be served on a body corporate (including a limited liability partnership) or unincorporated association may be served — ( a ) by giving it to the secretary or other similar officer of the body corporate or unincorporated association, or the manager of the limited liability partnership; ( b ) by leaving it at, or by sending it by prepaid registered post to, the body corporate’s or unincorporated association’s registered office or principal office in Singapore; ( c ) by sending it by fax to the fax number used at the body corporate’s or unincorporated association’s registered office or principal office in Singapore; or ( d ) by sending it by email to the body corporate’s or unincorporated association’s email address. (5) Service of a document under this section takes effect — ( a ) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; ( b ) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person; and ( c ) if the document is sent by prepaid registered post, 2 days after the day the document was posted (even if it is returned undelivered). (6) However, this section does not apply to documents to be served in proceedings in court. (7) In this section — “business address” means — ( a ) in the case of an individual, the individual’s usual or last known place of business in Singapore; or ( b ) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act; “residential address” means an individual’s usual or last known place of residence in Singapore.


document_id: gtaa-2016
provision_ref: s72
chapter: PART 9 - ADMINISTRATION
section: 72
title: Exclusion of public authority
content:
72. The Minister may, by written notice to the Agency and a public authority, exclude that public authority from the application of any provision of this Act where the application of that provision to that public authority is inappropriate.


document_id: gtaa-2016
provision_ref: s73
chapter: PART 9 - ADMINISTRATION
section: 73
title: Regulations
content:
73. The Agency may, with the approval of the Minister, make regulations prescribing matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act.


document_id: gtaa-2016
provision_ref: s74
chapter: PART 10 - TRANSFER OF UNDERTAKINGS AND
section: 74
title: Interpretation of this Part
content:
74. In this Part, unless the context otherwise requires — “agreement” includes an arrangement and an undertaking; “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 actual or contingent) of the transferor on the eve of the transfer date and includes, without limitation, any — ( a ) legal or equitable interest in real or personal property, whether situated in or outside Singapore; ( b ) chose in action; ( c ) money or securities; ( d ) plant and equipment, whether situated in or outside Singapore; ( e ) intellectual property; ( f ) infrastructure, whether situated in or outside Singapore; and ( g ) right; “Info-communications Development Authority of Singapore” means the Info-communications Development Authority of Singapore established by section 3 of the Info‑communications Development Authority of Singapore Act (Cap. 137A, 2000 Revised Edition); “liability”, in relation to the transferor, means any liability, debt 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; “records”, in relation to the transferor, means registers, papers, documents, minutes, receipts, books of account and other records, however compiled, recorded or stored, of the transferor existing on the eve of the transfer date; “right”, in relation to the transferor, means any right, power, privilege or immunity of the transferor on the eve of the transfer date; “transfer date” means 1 October 2016; “transferor” means the Info‑communications Development Authority of Singapore; “transferring IDA employee” means an employee of the Info‑communications Development Authority of Singapore who, on the eve of the transfer date, is in the Government Technology Agency Designate Wing of the Info‑communications Development Authority of Singapore; “transferring IDA function” means the functions discharged by the Government Technology Agency Designate Wing of the Info-communications Development Authority of Singapore on the eve of the transfer date.


document_id: gtaa-2016
provision_ref: s75
chapter: PART 10 - TRANSFER OF UNDERTAKINGS AND
section: 75
title: Transfer of undertakings to Agency
content:
75. —(1) On the transfer date, all assets and liabilities of the Info‑communications Development Agency of Singapore, to the extent that they relate, directly or indirectly, to the transferring IDA function, are transferred to the Agency. (2) A certificate signed by the Minister certifying whether an asset or a liability specified in the certificate has been transferred to the Agency under subsection (1) is admissible in evidence in any proceedings as proof of the matters stated in the certificate. (3) When any asset or liability of the transferor is transferred to the Agency under subsection (1), the following provisions have effect: ( a ) the asset vests in the Agency without the need for any further conveyance, transfer, assignment or assurance; ( b ) the liability becomes the liability of the Agency; ( c ) all legal or other proceedings relating to that asset or liability that are pending immediately before the transfer date by or against the transferor (or a predecessor of the transferor) are taken to be proceedings pending by or against the Agency; ( d ) any legal or other proceedings relating to that asset or liability which could have been started immediately before the transfer date by or against the transferor (or a predecessor of the transferor) may be started by or against the Agency; ( e ) a judgment or order of a court or other tribunal obtained before the transfer date by or against the transferor (or a predecessor of the transferor) relating to that asset or liability becomes enforceable by or against the Agency; ( f ) any document in any legal or other proceedings relating to that asset or liability that has been served on or by the transferor (or a predecessor of the transferor) before the transfer date is taken, where appropriate, to have been served on or by the Agency; ( g ) any act, matter or thing done or omitted to be done before the transfer date in relation to that asset or liability by, to or in respect of the transferor (or a predecessor of the transferor) is (to the extent to which that act, matter or thing has any force or effect) taken to have been done or omitted to be done by, to or in respect of the Agency; ( h ) a reference to the transferor (or a predecessor of the transferor) in any Act, any instrument made under any Act, any agreement or any document of any kind is taken to be or includes (to the extent to which the reference relates to that asset or liability) a reference to the Agency; ( i ) any agreement relating to that asset or liability and to which the transferor (or a predecessor of the transferor) is a party becomes enforceable by or against the Agency. (4) The operation of this section does not — ( a ) constitute a breach of, or default under, any Act or other law, or any agreement, or otherwise a civil wrong or criminal wrong; ( b ) constitute a breach of duty of confidence (whether arising by contract, in equity, by custom, or in any other way); ( c ) constitute a breach of any contractual provision prohibiting, restricting or regulating the assignment or transfer of assets or liabilities or the disclosure of any information; ( d ) constitute a termination of any agreement or obligation, fulfil any condition that allows a person to terminate or otherwise releases a person from any agreement or obligation, or give rise to any right or remedy in respect of any agreement or obligation; or ( e ) constitute frustration of any contract, or cause any agreement to be void or otherwise unenforceable. (5) No attornment to the Agency by a lessee of the transferor is required.


document_id: gtaa-2016
provision_ref: s76
chapter: PART 10 - TRANSFER OF UNDERTAKINGS AND
section: 76
title: Transfer of employees to Agency
content:
76. —(1) On the transfer date, every transferring IDA employee — ( a ) stops being an employee of the transferor; and ( b ) is each transferred to the service, and becomes an employee, of the Agency on terms no less favourable than those enjoyed by the employee on the eve of the transfer date. (2) A certificate signed by the Minister certifying whether an individual named in the certificate has been transferred to the service of the Agency under subsection (1) is admissible in evidence in any proceedings as proof of the matters stated in the certificate. (3) The transfer of an employee of the transferor to the Agency under subsection (1) — ( a ) does not interrupt continuity of that employee’s service; ( b ) does not constitute a retrenchment or redundancy of that employee’s employment by the transferor; and ( c ) does not entitle that employee to any compensation or other payment or benefit merely because he or she stops being employed by the transferor. (4) Nothing in this section prevents — ( a ) any of the terms and conditions of employment of an individual transferred to the service of the Agency under subsection (1) from being altered by or under any law, award or agreement with effect from any time after the transfer date; and ( b ) an individual transferred to the service of the Agency under subsection (1) from resigning from that service any time after the transfer date, in accordance with the terms and conditions of his or her employment then applicable. (5) To avoid doubt, section 18A of the Employment Act 1968 does not apply to the transfer of any employee of the transferor to the service of the Agency under subsection (1).


document_id: gtaa-2016
provision_ref: s77
chapter: PART 10 - TRANSFER OF UNDERTAKINGS AND
section: 77
title: General preservation of employment terms, etc.
content:
77. —(1) When an employee of the transferor is transferred to the service of the Agency under section 76(1) (called in this section a transferred employee), the transferred employee’s service with the Agency must be regarded for all purposes as having been continuous with his or her service with the transferor immediately before the transfer date. (2) On the transfer date — ( a ) a transferred employee retains all accrued rights as if his or her employment with the Agency were a continuation of employment with the transferor; ( b ) the liabilities of the transferor relating to the transferred employee’s accrued rights to annual, sick, maternity or other leave and superannuation become the liabilities of the Agency; and ( c ) a reference in the contract of employment that had effect in relation to the transferred employee immediately before the transfer date is taken to be, or includes, a reference to the Agency. (3) Until the time the Agency draws up the terms and conditions of employment for the transferred employee, the Agency is to be regarded as employing the transferred employee on the same terms and conditions of his or her employment with the transferor on the eve of the transfer date. (4) Any term or condition of employment drawn up by the Agency relating to the length of service of the transferred employee with the Agency must recognise the length of service of that employee with the transferor (including any previous service of that employee taken to be service with the transferor) to be service with the Agency. (5) For any conduct of the transferred employee when he or she was employed by the transferor which would have rendered that employee liable to be reprimanded, reduced in rank, retired, dismissed or punished by the transferor, the Agency may — ( a ) start any disciplinary proceedings against that employee; ( b ) carry on and complete any disciplinary proceedings started by the transferor against that employee if those proceedings are pending on the eve of the transfer date; and ( c ) reprimand, reduce in rank, retire, dismiss or otherwise punish that employee as if that employee were not transferred. (6) Where, on the eve of the transfer date, any matter about the conduct of the transferred employee during his or her employment with the transferor concerned — ( a ) was in the course of being heard or investigated by a committee of the transferor acting under due authority; or ( b ) had been heard or investigated, but no order, ruling or direction had been made, by that committee, that committee must complete the hearing or investigation and make such order, ruling or direction as it could have made under the authority vested in it before that date, and that order, ruling or direction is to be regarded as an order, ruling or direction of the Agency.


document_id: gtaa-2016
provision_ref: s78
chapter: PART 10 - TRANSFER OF UNDERTAKINGS AND
section: 78
title: Transfer of records
content:
78. On the transfer date, every record, or part of a record, of the transferor that relates to the following becomes the record of the Agency: ( a ) any asset or liability transferred to the Agency under section 75(1); ( b ) any transferring IDA employee.


document_id: gtaa-2016
provision_ref: s79
chapter: PART 11 - SAVING AND TRANSITIONAL PROVISIONS
section: 79
title: Interpretation of this Part
content:
79. In this Part, unless the context otherwise requires — “Former IDA” means the Info-communications Development Authority of Singapore established by section 3 of the Info‑communications Development Authority of Singapore Act (Cap. 137A, 2000 Revised Edition); “transfer date” means 1 October 2016; “transferring IDA function”, in relation to the Former IDA, has the meaning given by section 74.


document_id: gtaa-2016
provision_ref: s80
chapter: PART 11 - SAVING AND TRANSITIONAL PROVISIONS
section: 80
title: Application of this Part
content:
80. —(1) This Part applies in respect of the Former IDA in relation to the transferring IDA function. (2) This Part does not affect the operation of, or derogate from — ( a ) any provision in Part 10; or ( b ) section 16 of the Interpretation Act 1965.


document_id: gtaa-2016
provision_ref: s81
chapter: PART 11 - SAVING AND TRANSITIONAL PROVISIONS
section: 81
title: Saving and transitional provisions
content:
81. —(1) Any guideline or standard of performance that is issued by the Former IDA for the public sector (in relation to the transferring IDA function) under the Info‑communications Development Authority of Singapore Act (Cap. 137A, 2000 Revised Edition), and is in force immediately before the transfer date, remains in force and is deemed to have been issued by the Agency under this Act, to the extent that it is not inconsistent with this Act. (2) Every act done by or on behalf of the Former IDA (in relation to the transferring IDA function) has effect as though it was done by or on behalf of the Agency, and remains in force until the Agency invalidates, revokes, cancels or otherwise determines that act. (3) Where anything has been started by or on behalf of the Former IDA (in relation to the transferring IDA function) before the transfer date, the Agency may carry on and complete that thing on or after that date.


document_id: ha-1954
provision_ref: s2
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Board” means the Hotels Licensing Board established under section 3(1); “hotel” includes a boarding house, lodging house, guesthouse and any building or premises not being a public institution and containing not less than 4 rooms or cubicles in which persons are harboured or lodged for hire or reward of any kind and where any domestic service is provided by the owner, lessee, tenant, occupier or manager for the person so harboured or lodged; “hotel-keeper” means any person to whom a licence to keep or manage a hotel has been granted under section 7.


document_id: ha-1954
provision_ref: s3
section: 3
title: Hotels Licensing Board
content:
3. —(1) There shall be established a Hotels Licensing Board consisting of a chairman and 4 other members, to be appointed by the Minister. (2) The chairman and every member of the Board shall hold office for a period of 3 years from the date of appointment. (3) The Minister may, at any time, revoke any such appointment. (4) If any vacancy occurs by death, resignation or otherwise, a new chairman or member, as the case may be, shall be appointed by the Minister in accordance with subsection (1). (5) Any person appointed to fill a casual vacancy under subsection (4) shall hold office so long only as the person in whose place he is appointed would have held office. (6) The powers of the Board may be exercised notwithstanding any vacancy in their number. (7) The quorum of the Board shall be 3. (8) The Board may appoint any member of the Board to be the vice‑chairman of the Board and, in the absence of the chairman, the vice‑chairman shall preside at meetings of the Board.


document_id: ha-1954
provision_ref: s5
section: 5
title: Registration of premises as hotel
content:
5. —(1) No premises shall be used as a hotel unless they are registered under this section. (2) Every application for registration of any premises as a hotel shall be made to the Board in the prescribed form. (3) Where an application is duly made under subsection (2) for the registration of premises as a hotel, the Board may, after such inquiry as it considers necessary and on payment of the prescribed fee, grant a certificate of registration in the prescribed form. (4) The Board may, in its discretion, refuse to register any premises as a hotel without assigning any reason therefor.


document_id: ha-1954
provision_ref: s6
section: 6
title: Conditions for grant of certificate of registration
content:
6. No certificate of registration shall be granted under section 5(3) unless the Board is satisfied — ( a ) that the premises will not be conducted as a disorderly house; ( b ) that the premises to be registered are structurally adapted for use as a hotel; ( c ) that proper provision has been made in all respects for the sanitation of the premises; ( d ) that the situation of the premises is suitable for the purpose; and ( e ) that the standard of accommodation provided is adequate for the class within which the applicant desires the premises to be registered as a hotel.


document_id: ha-1954
provision_ref: s7
section: 7
title: Licensing of managers
content:
7. —(1) No person shall keep or manage any premises for the purposes of a hotel unless he is the holder of a valid licence granted in respect of the premises in accordance with the provisions of this Act. (2) Such licences may be granted by the Board on payment of the prescribed fees. (3) Licences shall be subject to — ( a ) such conditions as may be prescribed; and ( b ) such further conditions, if any, as may in each case be imposed by the Board. (4) Any condition imposed under subsection (3)( b ) shall be set out in the licence. (5) Every licence shall be — ( a ) in the form prescribed; and ( b ) granted on or after 1 January in every year and shall expire on 31 December next following the date of grant. (6) No licence shall be granted by the Board unless the person applying satisfies the Board that — ( a ) the premises in respect of which the application is made will not be conducted as a disorderly house; and ( b ) he is of good character and a fit and proper person to keep and manage a hotel. (7) The Board may, in its discretion, refuse to grant or renew a licence without assigning any reason therefor.


document_id: ha-1954
provision_ref: s8
section: 8
title: Suspension and cancellation of licence and certificate of registration
content:
8. —(1) Where it appears to the Board that a hotel is being conducted in an improper or unsatisfactory manner, the Board may — ( a ) cancel the certificate of registration of the hotel; ( b ) cancel the licence granted to the hotel-keeper in respect of the hotel; or ( c ) cancel both the certificate and licence. (2) Where it appears to the Board that a hotel is being kept in an unclean or insanitary condition, the Board may, by notice in writing, require the hotel-keeper to remedy the defect within such period not being less than one month as may be specified in the notice. (3) If the hotel-keeper fails to remedy the defect to the satisfaction of the Board within the period so specified, the Board may — ( a ) suspend the certificate of registration of the hotel for such period as it thinks fit or cancel the certificate of registration of the hotel; and ( b ) cancel the licence granted to the hotel-keeper in respect of the hotel. (4) No suspension or cancellation under subsections (1) and (3) shall take effect until the expiration of 10 days from the date of the suspension or cancellation. (5) Where an appeal has been made against any suspension or cancellation within the period of 10 days prescribed by section 11, the suspension or cancellation shall not take effect until the appeal has been determined and the Minister confirms the suspension or cancellation.


document_id: ha-1954
provision_ref: s9
section: 9
title: Cancellation of licence and certificate of registration on conviction
content:
9. Where any hotel‑keeper is convicted of an offence under Part 11 of the Women’s Charter 1961, the Board shall — ( a ) cancel any licence granted to that hotel-keeper under section 7; and ( b ) cancel the certificate of registration of any hotel in respect of which the offence was committed.


document_id: ha-1954
provision_ref: s10
section: 10
title: Reclassification of hotels
content:
10. Where it appears to the Board that a hotel is not being kept or managed in a manner conformable to the standard of a hotel of the class in which the hotel is registered, the Board may, upon giving notice thereof to the hotel-keeper, remove the name of the hotel from that class and place it in a lower class.


document_id: ha-1954
provision_ref: s11
section: 11
title: Appeal to Minister
content:
11. Any person aggrieved by — ( a ) the refusal of the Board to register any premises as a hotel; ( b ) the refusal of the Board to grant or renew a licence; ( c ) the suspension or cancellation of a certificate of registration by the Board under section 8; or ( d ) the cancellation of a licence by the Board under section 8, may, within 10 days from the date of the refusal, suspension or cancellation, appeal to the Minister whose decision shall be final and conclusive.


document_id: ha-1954
provision_ref: s12
section: 12
title: Exemption
content:
12. The provisions of this Act shall not apply to any premises or class of premises exempted by regulations made under this Act.


document_id: ha-1954
provision_ref: s13
section: 13
title: Liability of managers for act of servant
content:
13. —(1) Whenever any person licensed under this Act would be liable under the provisions of this Act or of any regulations made thereunder to any pecuniary penalty or forfeiture for any act, omission, neglect or default, he shall be liable to the same pecuniary penalty or forfeiture for every similar act, omission, neglect or default of any agent or servant employed by him in the course of his business as such licensed person. (2) Every person who appears to be employed in any hotel registered under this Act, shall, for the purposes of this section, be deemed to be a servant of the person licensed in respect thereof. (3) Nothing in this section shall be construed as relieving any such agent or servant from any penalty or forfeiture to which he would otherwise be liable.


document_id: ha-1954
provision_ref: s14
section: 14
title: Presumptions
content:
14. In any prosecution under this Act, it shall be presumed until the contrary is proved — ( a ) that any premises in which rooms or parts of rooms are let or sublet for hire for periods of less than one week constitute a hotel; and ( b ) that any person who has or appears to have the care or management of such premises is the occupier of those premises.


document_id: ha-1954
provision_ref: s15
section: 15
title: Powers of entry and inspection
content:
15. —(1) The chairman or any member of the Board or any person duly authorised by the chairman in writing may, subject to such regulations as may be made by the Minister, at any time of the day or night without previous notice enter and inspect any hotel or any premises reasonably suspected of being used for the purposes of a hotel. (2) Any person who refuses to allow the chairman or any member of the Board or any such person to enter and inspect any hotel or any such premises or obstructs the entry or inspection in any way shall be guilty of an offence.


document_id: ha-1954
provision_ref: s16
section: 16
title: Penalties
content:
16. —(1) Any person who keeps or manages any premises as a hotel in respect of which no certificate of registration under this Act is in force shall be guilty of an offence. (2) Any person who, being the owner or occupier of any premises in respect of which no certificate of registration under this Act is in force, permits the premises to be used as a hotel shall be guilty of an offence. (3) Any person who keeps or manages any hotel in respect of which he holds no valid licence shall be guilty of an offence. (4) Any person who, being the owner or occupier of any premises, permits any other person (in respect of whom no licence granted under section 7 is in force) to manage or keep the premises as a hotel shall be guilty of an offence. (5) Any hotel-keeper who fails to comply with or contravenes any of the conditions set out in his licence shall be guilty of an offence. (6) Any person who, for the purpose of obtaining whether for himself or for any other person the grant or renewal of any certificate of registration or licence under the provisions of this Act, makes any declaration or statement which is false in any material particular or knowingly utters, produces, or makes use of, any such declaration or statement or any document containing the same shall be guilty of an offence. (7) Any person guilty of an offence shall be liable on conviction to a fine not exceeding $2,000 and, in the case of a second or subsequent offence, to such fine or to imprisonment for a term not exceeding 6 months or to both. (8) In addition to any other penalty imposed, the court may cancel or suspend any certificate of registration and may cancel any licence granted under this Act.


document_id: ha-1954
provision_ref: s17
section: 17
title: Regulations
content:
17. —(1) The Minister may make such regulations as he may consider expedient for the purposes of this Act. (2) Without prejudice to the generality of subsection (1), regulations may be made for any of the purposes or with respect to any of the following matters: ( a ) the control and management of hotels; ( b ) the classification of hotels; ( c ) the standards of hygiene to be observed in hotels; ( d ) the powers of entry into and inspection of premises; ( e ) the regulation of the procedure and proceedings of the Board; ( f ) the forms of certificates of registration, applications, licences, notices and any other forms which require to be prescribed under the provisions of this Act; ( g ) the fees to be paid for certificates of registration and licences and any other fees which require to be prescribed under the provisions of this Act; ( h ) the conditions under which licences may be granted; ( i ) the exemption of premises or classes of premises from the provisions of this Act; ( j ) prescribing that any act or omission in contravention of the provisions of any regulations made under this Act shall be an offence, and imposing penalties for such offences which penalties may extend to the cancellation or suspension of any certificate of registration and to the cancellation of any licence granted under the provisions of this Act, but shall not exceed a fine of $2,000.


document_id: ha-1998
provision_ref: s2
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “public authority” means any board or authority established by or under any written law to perform or discharge any public function; “public holiday” means — ( a ) any of the days specified in the Schedule; or ( b ) any other day declared by section 4(2) or under section 5 to be a public holiday.


document_id: ha-1998
provision_ref: s4
section: 4
title: General public holidays
content:
4. —(1) Subject to the provisions of this Act, the days specified in the Schedule are declared to be public holidays in Singapore. (2) Subject to the provisions of this Act, if any day specified in the Schedule falls on a Sunday, the day next following not being itself a public holiday is declared a public holiday in Singapore.


document_id: ha-1998
provision_ref: s5
section: 5
title: Other public holidays
content:
5. —(1) The President may, by notification in the Gazette , declare any day in any particular year to be observed as a public holiday in Singapore in addition to, or in substitution for, any day specified in the Schedule. (2) Where in any year 2 public holidays fall on the same day, the President may, by notification in the Gazette , declare any day in that year to be observed as an additional public holiday.


document_id: ha-1998
provision_ref: s6
section: 6
title: Holiday in substitution of public holiday
content:
6. Nothing in this Act prevents or affects the validity of any agreement made between any employer with any of the employer’s employees giving the employee any other holiday or holidays in substitution for any one or more public holidays.


document_id: ha-1998
provision_ref: s7
section: 7
title: Official acts, etc., on Sundays or public holidays
content:
7. Subject to any other written law, nothing in this Act renders invalid any act or thing relating to any Government department or public authority, any judicial proceeding, any transaction, instrument or any other act or thing (whether or not of a similar kind) where it is done or executed on a Sunday or public holiday.


document_id: ha-1998
provision_ref: s8
section: 8
title: Validation
content:
8. To avoid doubt, it is declared that no act or thing relating to any Government department or public authority, no judicial proceeding, no transaction or instrument and no other act or thing (whether or not of a similar kind) is invalid by reason only that it was done or executed on a Sunday or public holiday before 10 April 1998.


document_id: ha-1998
provision_ref: s9
section: 9
title: Saving for Employment Act 1968
content:
9. This Act does not affect the operation of any of the provisions of the Employment Act 1968 relating to rest days, hours of work, shift workers, holidays and other conditions of service.


document_id: haa-1988
provision_ref: s2
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “Director‑General” means the Director‑General of Social Welfare and includes any person who is authorised by the Director‑General to perform any of the duties or exercise any of the powers of the Director‑General under this Act or any of its regulations; “home for the aged” means any establishment the object of which is, or is held out to be, the provision of residential accommodation with board and personal care for 5 or more old persons, whether able-bodied or disabled, but does not include — ( a ) premises which form part of any premises, including maternity homes, used or intended to be used solely for the reception, lodging and treatment and care of persons who require medical treatment or suffer from any disease; ( b ) premises used or intended to be used solely for the reception of, and the provision of nursing for, persons suffering or convalescing from any sickness, injury or infirmity; ( c ) premises used solely for the reception and care of dying or terminally ill persons; and ( d ) any other premises that may be prescribed; “licence” means a licence issued under section 4 in respect of a home, and “licensed” and “licensee” have corresponding meanings; “old person” means any person of the age of 60 years and above; “resident”, in relation to a home, means any old person, except a member of the staff, residing in the home. [30/2019]


document_id: haa-1988
provision_ref: s3
section: 3
title: Homes to which this Act applies
content:
3. —(1) The homes to which this Act applies are homes for the aged. (2) Despite anything in this Act, the Director‑General may, upon the application of a person carrying on a home for the aged, approve for admission into the home any person whose age is between 50 and 60 years. [30/2019]


document_id: haa-1988
provision_ref: s4
section: 4
title: Licensing of homes
content:
4. —(1) Any person who carries on a home for the aged without being licensed under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both. (2) An application for the issue of a licence must be in such form as may be approved by the Director‑General. [30/2019] (3) Subject to the provisions of this section and section 5, the Director‑General must, on receipt of an application under subsection (2), issue a licence in respect of the home named in the application subject to any conditions that the Director‑General may think fit to impose. [30/2019] (4) If any condition imposed by or under subsection (3) is not complied with, the person carrying on the home shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.


document_id: haa-1988
provision_ref: s5
section: 5
title: Refusal to issue licence
content:
5. The Director‑General may refuse to issue a licence if the Director‑General is satisfied — ( a ) that the applicant or any person employed or proposed to be employed by the applicant in the management of the home or part of the home is not a fit person, whether by reason of age or otherwise, to carry on or to be so employed at the home named in the application; ( b ) that for reasons connected with the situation, construction, state of repair, accommodation, staffing or equipment, the home or any premises used in connection with the home are not fit to be used as a home for the aged; or ( c ) that the way in which it is proposed to conduct the home is such as not to provide services or facilities reasonably required by old persons. [30/2019]


document_id: haa-1988
provision_ref: s6
section: 6
title: Revocation and suspension of licence
content:
6. —(1) The Director‑General may revoke or suspend a licence to use any premises as a home — ( a ) on any of the grounds specified in section 5; ( b ) if the licensee fails to comply with any direction given by the Director‑General under section 15(1) or (2); ( c ) if the premises are no longer being used as a home; ( d ) if the home does not conform in all respects with minimum standards of accommodation that may be prescribed; ( e ) if, in the Director‑General’s opinion, the construction of the home constitutes a fire risk, or the firefighting equipment available, or the means of escape provided, or the other precautions taken for avoiding danger from fire, extinguishing fire or otherwise protecting residents from fire, do not conform with the minimum standard required for homes; ( f ) if in the Director‑General’s opinion — (i) the standard of care available to residents in the home is unsatisfactory; (ii) any resident has been ill-treated or neglected in a manner likely to cause unnecessary suffering or has been kept in an environment that is injurious to the resident’s mental or physical health; (iii) the premises of the home are unsafe for residents or are insanitary; or (iv) the premises of the home are in such a condition, or the home is managed or conducted in such a manner, that the revocation of the licence is required in the interests of the residents or in the public interest; ( g ) if the home does not comply with any requirement under this Act or any of its regulations relating to staff; ( h ) if the premises of the home are not repaired or altered as required by the Director‑General; ( i ) if a licensee is convicted for contravening any of the provisions of this Act or any of its regulations or if the licensee fails to comply with any direction given by the Director‑General under this Act; or ( j ) if a licensee has contravened or if the licensee fails to comply with any of the conditions specified in the licence. [30/2019] (2) Before revoking or suspending a licence, the Director‑General must give notice to the licensee of the ground or grounds on which it is proposed to revoke or suspend the licence and must afford the licensee an opportunity of showing cause why the licence should not be revoked or suspended. [30/2019]


document_id: haa-1988
provision_ref: s7
section: 7
title: Appeal
content:
7. Any person aggrieved by any decision of the Director‑General under section 5 or 6 may, within 21 days after notice of the decision is given to the person, appeal to the Minister whose decision is final. [30/2019]


document_id: haa-1988
provision_ref: s8
section: 8
title: Duration of licence
content:
8. —(1) On the issue of a licence, the licensee must pay to the Director‑General a fee, if prescribed. [30/2019] (2) A licence continues in force for a period of 2 years from the date of its issue, unless it has been previously revoked but may be renewed by the issue of a new licence.


document_id: haa-1988
provision_ref: s9
section: 9
title: Display of licence
content:
9. —(1) Every licensee must cause the licensee’s current licence to be permanently exhibited in some conspicuous place where it can readily be seen by all persons having access to the premises to which the licence relates. (2) Every licensee who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and, in the case of a continuing offence, to a further fine not exceeding $100 for every day during which the offence continues after conviction.


document_id: haa-1988
provision_ref: s10
section: 10
title: Transfer of licence
content:
10. On an application in writing signed by the licensee of any home, and by the person to whom the licensee desires to transfer the licence, the Director‑General may, either by way of endorsement on the licence or otherwise in writing, transfer the licence to that person, and upon the transfer that person becomes the licensee of the home. [30/2019]


document_id: haa-1988
provision_ref: s11
section: 11
title: Transfer or revocation of licence upon death of licensee
content:
11. —(1) If the licensee, or the sole surviving licensee, of a home dies, his or her surviving spouse or any member of his or her family or any relative must within 21 days of his or her death notify the Director‑General of the death, and the Director‑General may, if the Director‑General thinks fit, either by way of endorsement on the licence or otherwise in writing, transfer the licence to a person nominated for the purpose by the executors or administrators of the deceased licensee, and upon the transfer that person becomes the licensee of the home. [30/2019] (2) Subject to subsection (4), until the licence is transferred in accordance with subsection (1) or unless the licence is revoked under this section or section 6, the home continues to be a licensed home under this Act. (3) If the licence is not transferred in accordance with subsection (1) within 3 months after the death of the licensee or of the sole surviving licensee, the Director‑General may, by notice under the hand of the Director‑General in the Gazette , revoke the licence and upon the revocation the home ceases to be a licensed home. [30/2019] (4) If the Director‑General is not notified of the death of the licensee or of the sole surviving licensee by the end of the period of 21 days after his or her death under subsection (1), the home ceases to be a licensed home upon the expiration of that period. [30/2019]


document_id: haa-1988
provision_ref: s12
section: 12
title: Termination of licence where licensee disposes of home
content:
12. Subject to sections 10 and 11, every licence ceases to have effect when the licensee ceases to be the owner or lessee of the home to which the licence relates.


document_id: haa-1988
provision_ref: s13
section: 13
title: Registers
content:
13. —(1) The Director‑General must cause to be kept and maintained a register of all licensed homes. [30/2019] (2) Every licensee may be required to keep and maintain such register of residents and staff as the Director‑General considers necessary for carrying out the purposes of this Act. [30/2019]


document_id: haa-1988
provision_ref: s14
section: 14
title: Inspection
content:
14. —(1) The Director‑General may at any time visit and inspect any home and any premises which the Director‑General suspects or has reason to believe to be used as a home, and may inspect any apparatus, appliance, equipment or instrument or any book, document or record relating to the home, and question any person found in the home or premises in respect of matters relevant to this Act. [30/2019] (2) Any person who prevents or obstructs or attempts to prevent or obstruct the Director‑General in the execution of the Director‑General’s powers under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding one year or to both. [30/2019]


document_id: haa-1988
provision_ref: s15
section: 15
title: Directions as to apparatus and equipment
content:
15. —(1) Where, in the Director‑General’s opinion, the use of any apparatus, appliance, equipment or instrument in a home is dangerous or detrimental to any person in the home or is otherwise unsuitable for the purpose for which it is used, the Director‑General may by notice direct the licensee to stop using it. [30/2019] (2) The Director‑General may by notice direct the licensee of a home to install or replace any apparatus, appliance, equipment or instrument in the home that may be specified in the notice. [30/2019]


document_id: haa-1988
provision_ref: s16
section: 16
title: Duty to provide information
content:
16. —(1) The Director‑General may from time to time require the licensee of a home to provide any information that the Director‑General may require relating to — ( a ) the staff and residents; ( b ) any apparatus, appliance, equipment or instrument used in the home; ( c ) the condition or treatment of any resident; ( d ) the premises of the home, the accommodation and the environment; and ( e ) any matter relevant to this Act. [30/2019] (2) A licensee who on receipt of any requisition under this section — ( a ) refuses or fails to provide any information required by the Director‑General; or ( b ) gives any false or misleading information, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000. [30/2019]


document_id: haa-1988
provision_ref: s17
section: 17
title: Offences by bodies corporate
content:
17. Where a body corporate is guilty of an offence under this Act and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he or she as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.


document_id: haa-1988
provision_ref: s18
section: 18
title: Restriction on disclosure of information
content:
18. If any person discloses to any other person any information obtained by or given to the person pursuant to this Act, the person shall, unless the disclosure was made in the performance of the person’s duty, be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.


document_id: haa-1988
provision_ref: s19
section: 19
title: Exemption
content:
19. —(1) The Minister may, subject to any terms or conditions that the Minister may impose, exempt any premises from all or any of the provisions of this Act. (2) An exemption granted under subsection (1) may be withdrawn at any time.


document_id: haa-1988
provision_ref: s20
section: 20
title: Regulations
content:
20. —(1) The Minister may make regulations for any purpose for which regulations are required to be made under this Act and generally for carrying out the purposes and provisions of this Act. (2) Without limiting subsection (1), the Minister may make regulations for or with respect to all or any of the following matters: ( a ) the forms, fees and registers for the purposes of this Act; ( b ) the records of residents in, and the staff of, a home; ( c ) the obligations and duties of a licensee; ( d ) the requirements as to the number and qualifications of nursing and other staff in a home; ( e ) the apparatus, appliances, equipment and instruments to be provided and maintained in a home; ( f ) the facilities and services to be provided in a home; ( g ) empowering the Director‑General to limit the number of persons of any description who may be received into any home for the aged and for enabling the licensing of any home for the aged to be made subject to the condition that persons must not be received in the home in excess of the number fixed for the home in accordance with the regulations; ( h ) the minimum standards of accommodation, sanitation and other amenities in a home; ( i ) the cleanliness and hygiene in a home; ( j ) the safety and welfare of residents in a home; ( k ) the management, control, superintendence and care of a home; ( l ) the notification of events occurring in a home; ( m ) the general conduct of a home. [30/2019] (3) Regulations made under this section may — ( a ) prohibit the performance of specified acts without the Director‑General’s consent; ( b ) authorise the Director‑General to require or prohibit the performance of specified acts; and ( c ) require specified acts to be performed to the Director‑General’s satisfaction. [30/2019] (4) The Director‑General may, by written notice to the licensee of a home, waive wholly, partly or conditionally the requirements of any regulations in respect of that home and may amend or withdraw the notice. [30/2019]


document_id: hapaiaa-1978
provision_ref: s1
section: 1
title: Short title
content:
1. This Act is the Hijacking of Aircraft and Protection of Aircraft and International Airports Act 1978.


document_id: hapaiaa-1978
provision_ref: s2
section: 2
title: Interpretation
content:
2. —(1) In this Act, unless the context otherwise requires — “act of violence” means — ( a ) an act done in Singapore which constitutes the offence of murder, attempted murder, culpable homicide not amounting to murder, voluntarily causing grievous hurt, voluntarily causing hurt by dangerous weapons or means, or an offence under — (i) section 4 of the Arms Offences Act 1973; (ii) section 3 or 4 of the Corrosive and Explosive Substances and Offensive Weapons Act 1958; or [Act 3 of 2021 wef 01/07/2025] (iii) [ Deleted by Act 3 of 2021 wef 01/07/2025 ] (iv) section 3 of the Kidnapping Act 1961; and ( b ) an act done outside Singapore which, if done in Singapore, would constitute an offence mentioned in paragraph ( a ); “aerodrome” has the meaning given by the Air Navigation Act 1966; “air navigation facilities” includes signals, data, information or systems necessary for the navigation of an aircraft; [Act 10 of 2022 wef 01/09/2022] “BCN weapon” means any of the following: ( a ) biological weapons which are — (i) microbial or other biological agents, or toxins whatever their origin or method of production, of types and in quantities that have no justification for prophylactic, protective or other peaceful purposes; or (ii) weapons, equipment or means of delivery designed to use such agents or toxins for hostile purposes or in armed conflict; ( b ) chemical weapons which are, together or separately — (i) toxic chemicals and their precursors, except where intended for — (A) industrial, agricultural, research, medical, pharmaceutical or other peaceful purposes; (B) protective purposes, namely those purposes directly related to protection against toxic chemicals and to protection against chemical weapons; (C) military purposes not connected with the use of chemical weapons and not dependent on the use of the toxic properties of chemicals as a method of warfare; or (D) law enforcement, including domestic riot control purposes, as long as the types and quantities are consistent with such purposes; (ii) munitions and devices specifically designed to cause death or other harm through the toxic properties of those toxic chemicals specified in sub-paragraph (i), which would be released as a result of the employment of such munitions and devices; or (iii) equipment specifically designed for use directly in connection with the employment of munitions and devices specified in sub-paragraph (ii); ( c ) nuclear weapons and other nuclear explosive devices; [Act 10 of 2022 wef 01/09/2022] “IAEA Statute” means the Statute of the International Atomic Energy Agency, being the Statute that was ratified by Singapore on 5 January 1967, and includes any amendment to, or substitution of, the Statute that is binding on Singapore; [Act 10 of 2022 wef 01/09/2022] “landing” includes alighting on water; “military service” includes army, naval and air force service; [Act 10 of 2022 wef 01/09/2022] “nuclear material” means — ( a ) plutonium, except that with isotropic concentration exceeding 80% in plutonium-238; ( b ) uranium-233; ( c ) uranium enriched in the isotope 235 or 233; ( d ) uranium containing the mixture of isotopes as occurring in nature other than in the form of ore or ore residue; or ( e ) any material containing one or more of the materials mentioned in paragraphs ( a ) to ( d ); [Act 10 of 2022 wef 01/09/2022] “precursor” means any chemical reactant which takes part at any stage in the production by whatever method of a toxic chemical, and includes any key component of a binary or multi-component chemical system; [Act 10 of 2022 wef 01/09/2022] “radioactive material” means nuclear material and other radioactive substances — ( a ) which contain nuclides which undergo spontaneous disintegration (a process accompanied by emission of one or more types of ionising radiation, such as alpha, beta, neutron particles and gamma rays); and ( b ) which may, owing to their radiological or fissile properties, cause death, serious bodily injury or substantial damage to property or the environment; [Act 10 of 2022 wef 01/09/2022] “source material” has the meaning given by the IAEA Statute; [Act 10 of 2022 wef 01/09/2022] “special fissionable material” has the meaning given by the IAEA Statute; [Act 10 of 2022 wef 01/09/2022] “toxic chemical” means any chemical which through its chemical action on life processes can cause death, temporary incapacitation or permanent harm to humans or animals, and includes all such chemicals, regardless of their origin or of their method of production, and regardless of whether they are produced in facilities, munitions or elsewhere; [Act 10 of 2022 wef 01/09/2022] “unlawfully”, in relation to the commission of an act — ( a ) in Singapore, means an offence that is (apart from this Act) constituted under any written law in force in Singapore; and ( b ) outside Singapore, means the commission of the act that would (apart from this Act) have been an offence under any written law in force in Singapore had it been committed in Singapore; [Act 10 of 2022 wef 01/09/2022] “uranium enriched in the isotope 235 or 233” means uranium containing the isotope 235 or 233 or both in an amount such that the abundance ratio of the sum of these isotopes to the isotope 238 is greater than the ratio of the isotope 235 to the isotope 238 occurring in nature. [Act 10 of 2022 wef 01/09/2022] (2) For the purposes of this Act — ( a ) the period during which an aircraft is in flight is deemed to include any period from the moment when all its external doors are closed following embarkation until the moment when any such door is opened for disembarkation, and, in the case of a forced landing, any period until the competent authorities take over responsibility for the aircraft and for persons and property on board; and ( b ) an aircraft is taken to be in service during the whole of the period which begins with the pre-flight preparation of the aircraft for a flight and ends 24 hours after the aircraft lands having completed that flight, and also at any time (not falling within that period) while, in accordance with paragraph ( a ), the aircraft is in flight.


document_id: hapaiaa-1978
provision_ref: s3
section: 3
title: Hijacking
content:
3. —(1) Subject to subsection (2), a person who unlawfully and intentionally seizes or exercises control of an aircraft in service by the use of force or by threats of any kind, or by any technological means, commits the offence of hijacking, whatever the nationality or citizenship of the person, whatever the State in which the aircraft is registered and whether the aircraft is in Singapore or elsewhere. [Act 10 of 2022 wef 01/09/2022] (2) If the aircraft is used in military, customs or police service, subsection (1) does not apply unless — ( a ) the person seizing or exercising control of the aircraft is a citizen of Singapore; ( b ) his or her act is committed in or over Singapore; or ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. (3) A person who commits the offence of hijacking shall be guilty of an offence.


document_id: hapaiaa-1978
provision_ref: s4
section: 4
title: Violence against passengers or crew
content:
4. Any act of violence against the passengers or crew of an aircraft in service done by a person in connection with the offence of hijacking committed or attempted by him or her on board that aircraft is deemed to have been committed in Singapore and constitutes an offence punishable under the law in force in Singapore applicable thereto, wherever the act of violence was committed, whatever the State of registration of the aircraft and whatever the nationality or citizenship of the offender. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s5
section: 5
title: Destroying, damaging or endangering safety of aircraft
content:
5. —(1) Subject to subsection (5), a person who unlawfully and intentionally — ( a ) destroys an aircraft in service or so damages the aircraft as to render it incapable of flight or as to be likely to endanger its safety in flight; or ( b ) commits on board an aircraft in flight any act of violence which is likely to endanger the safety of the aircraft, shall be guilty of an offence. (2) Subject to subsection (5), a person who unlawfully and intentionally places or causes to be placed on an aircraft in service any device or substance which is likely to destroy the aircraft or is likely so to damage it as to render it incapable of flight or as to be likely to endanger its safety in flight shall be guilty of an offence. (3) Nothing in subsection (2) is to be construed as limiting the circumstances in which the commission of any act — ( a ) may constitute an offence under subsection (1); or ( b ) may constitute attempting or conspiring to commit or abetting the commission of the offence. (4) Except as provided by subsection (5), subsections (1) and (2) apply whether any act mentioned in those subsections is committed in Singapore or elsewhere, whatever the nationality or citizenship of the person committing the act or whatever the State in which the aircraft is registered. (5) Subsections (1) and (2) do not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in or over Singapore; [Act 10 of 2022 wef 01/09/2022] ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or [Act 10 of 2022 wef 01/09/2022] ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s5A
section: 5A
title: Using aircraft to cause death, serious bodily injury, etc.
content:
5A. —(1) Subject to subsection (3), a person who unlawfully and intentionally uses an aircraft in service for the purpose of causing death, serious bodily injury or serious damage to property or the environment shall be guilty of an offence. (2) Except as provided in subsection (3), subsection (1) applies whether the act mentioned in subsection (1) is committed in Singapore or elsewhere, whatever the nationality or citizenship of the person committing the act or whatever the State in which the aircraft is registered. (3) Subsection (1) does not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in or over Singapore; ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s5B
section: 5B
title: Release of BCN weapon, etc., from aircraft
content:
5B. —(1) Subject to subsection (3), a person who unlawfully and intentionally releases or discharges from an aircraft in service — ( a ) any BCN weapon; or ( b ) any explosive, radioactive or similar substances, in a manner that causes or is likely to cause death, serious bodily injury or serious damage to property or the environment shall be guilty of an offence. (2) Except as provided in subsection (3), subsection (1) applies whether the act mentioned in subsection (1) is committed in Singapore or elsewhere, whatever the nationality or citizenship of the person committing the act or whatever the State in which the aircraft is registered. (3) Subsection (1) does not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in or over Singapore; ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s5C
section: 5C
title: Using BCN weapon, etc., against or on board aircraft
content:
5C. —(1) Subject to subsection (3), a person who unlawfully and intentionally uses against or on board any aircraft in service — ( a ) any BCN weapon; or ( b ) any explosive, radioactive or similar substances, in a manner that causes or is likely to cause death, serious bodily injury or serious damage to property or the environment shall be guilty of an offence. (2) Except as provided in subsection (3), subsection (1) applies whether the act mentioned in subsection (1) is committed in Singapore or elsewhere, whatever the nationality or citizenship of the person committing the act or whatever the State in which the aircraft is registered. (3) Subsection (1) does not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in or over Singapore; ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s5D
section: 5D
title: Transporting or facilitating transport of BCN weapon, etc., on board aircraft
content:
5D. —(1) Subject to subsections (3) and (4), a person who unlawfully and intentionally transports or causes to be transported, or facilitates the transport of, any of the following on board an aircraft shall be guilty of an offence: ( a ) any explosive or radioactive material, knowing that it is intended to be used to cause, or in a threat (whether with or without a condition) to cause, death or serious injury or damage for the purpose of intimidating a population, or compelling a government or an international organisation to do or to abstain from doing any act; ( b ) any BCN weapon which the person knows to be a BCN weapon; ( c ) any source material, special fissionable material, or equipment or material specially designed or prepared for the processing, use or production of special fissionable material, knowing that it is intended to be used in a nuclear explosive activity or in any other nuclear activity not under safeguards pursuant to a Safeguards Agreement with the International Atomic Energy Agency; ( d ) any equipment, materials or software or related technology that significantly contributes to the design, manufacture or delivery of a BCN weapon without lawful authorisation and with the intention that it will be used for such purpose. (2) Except as provided in subsections (3) and (4), subsection (1) applies whether the act mentioned in subsection (1) is committed in Singapore or elsewhere, whatever the nationality or citizenship of the person committing the act or whatever the State in which the aircraft is registered. (3) Subsection (1)( c ) and ( d ) does not apply to, or in relation to, the transport of any item mentioned in those provisions if the transport — ( a ) involves an activity undertaken by a State party to the Convention on the Suppression of Unlawful Acts relating to International Civil Aviation signed at Beijing on 10 September 2010, or any person authorised by that State party; and ( b ) is consistent with, or is for a use or an activity that is consistent with, that State party’s rights, responsibilities and obligations under any multilateral non-proliferation treaty which that State is party to. (4) Subsection (1) also does not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in or over Singapore; ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s6
section: 6
title: Other acts endangering or likely to endanger safety of aircraft
content:
6. —(1) Subject to subsection (6), a person who unlawfully and intentionally destroys or damages any property to which this section applies or interferes with the operation of that property, where the destruction, damage or interference is likely to endanger the safety of aircraft in flight, shall be guilty of an offence. [Act 10 of 2022 wef 01/09/2022] (2) Subsection (1) applies — ( a ) to any property used for the provision of air navigation facilities, including — (i) any land, building or ship so used; and (ii) any apparatus or equipment so used, whether on board an aircraft or elsewhere; and ( b ) if the air navigation facilities are used in international air navigation. [Act 10 of 2022 wef 01/09/2022] (3) Subject to subsection (6), a person who intentionally communicates any information which is false, misleading or deceptive in a material particular, where the communication of the information endangers the safety of an aircraft in flight or is likely to endanger the safety of an aircraft in flight, shall be guilty of an offence. [Act 10 of 2022 wef 01/09/2022] (4) It is a defence for a person charged with an offence under subsection (3) to prove that — ( a ) he or she believed, and had reasonable grounds for believing, that the information was true; or ( b ) when he or she communicated the information, he or she was lawfully employed to perform duties which consisted of or included the communication of information and that he or she communicated the information in good faith in the performance of those duties. (5) Except as provided in subsection (6), subsections (1) and (3) apply whether any act mentioned in those subsections is committed in Singapore or elsewhere, whatever the nationality or citizenship of the person committing the act or whatever the State in which the aircraft is registered. [Act 10 of 2022 wef 01/09/2022] (6) Subsections (1) and (3) do not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in or over Singapore; ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022] (7) [ Deleted by Act 10 of 2022 wef 01/09/2022 ]


document_id: hapaiaa-1978
provision_ref: s7
section: 7
title: Endangering safety at aerodromes
content:
7. —(1) A person who by means of any device, substance or weapon intentionally commits at an aerodrome serving international civil aviation any act of violence which — ( a ) causes or is likely to cause death or serious personal injury; and ( b ) endangers or is likely to endanger the safe operation of the aerodrome or the safety of persons at the aerodrome, shall be guilty of an offence. (2) Subject to subsection (4), a person who by means of any device, substance or weapon unlawfully and intentionally — ( a ) destroys or seriously damages — (i) property used for the provision of any facilities at an aerodrome serving international civil aviation (including any apparatus or equipment so used); or (ii) any aircraft which is at such an aerodrome but is not in service; or ( b ) disrupts the services of such an aerodrome, in such a way as to endanger or be likely to endanger the safe operation of the aerodrome or the safety of persons at the aerodrome, shall be guilty of an offence. (3) Except as provided in subsection (4), subsections (1) and (2) apply whether any act mentioned in those subsections is committed in Singapore or elsewhere and whatever the nationality of the person committing the act. (4) Subsection (2)( a )(ii) does not apply to any act committed in relation to an aircraft used in military, customs or police service unless — ( a ) the act is committed in Singapore; [Act 10 of 2022 wef 01/09/2022] ( b ) where the act is committed outside Singapore, the person committing the act is a citizen of Singapore; or [Act 10 of 2022 wef 01/09/2022] ( c ) the aircraft is used in the military, customs or police service of the Republic of Singapore. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s8
section: 8
title: Threats to commit offences and screening offenders
content:
8. —(1) A person who — ( a ) makes a threat to commit any offence under section 3, 5(1) or (2), 5A(1), 5B(1), 5C(1), 6(1) or 7(1) or (2); or ( b ) unlawfully and intentionally causes any person to receive such a threat, under circumstances which indicate the threat to be credible, shall be guilty of an offence. (2) A person who unlawfully and intentionally assists any other person to evade investigation, prosecution or punishment, knowing that the other person — ( a ) has committed an act that constitutes — (i) an offence under subsection (1), or section 3, 5(1) or (2), 5A(1), 5B(1), 5C(1), 5D(1), 6(1) or (3) or 7(1) or (2); or (ii) an abetment of, or an attempt or a conspiracy to commit, an offence mentioned in sub-paragraph (i); or ( b ) is wanted for any criminal prosecution, or is sentenced, in relation to any act mentioned in paragraph ( a ) that is committed by the other person, shall be guilty of an offence. (3) Subsections (1) and (2) apply whether any act mentioned in those subsections is committed in Singapore or elsewhere and whatever the nationality or citizenship of the person committing the act. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s9
section: 9
title: Penalties
content:
9. —(1) A person guilty of an offence under this Act (other than an offence under section 8(1) or (2)) shall be liable on conviction — ( a ) in the case of an individual, to imprisonment for life; or ( b ) in any other case, to a fine not exceeding $1 million. (2) A person guilty of an offence under section 8(1) shall be liable on conviction — ( a ) in the case of an individual, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both; or ( b ) in any other case, to a fine not exceeding $1 million. (3) A person guilty of an offence under section 8(2) shall be liable on conviction — ( a ) in the case of an individual, to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 7 years or to both; or ( b ) in any other case, to a fine not exceeding $1 million. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s9A
section: 9A
title: Offences by corporations
content:
9A. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that — ( a ) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act, a person — ( a ) who is — (i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not the corporation is convicted of the offence. (6) In this section — “corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005; “officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes — ( a ) any person purporting to act in any such capacity; and ( b ) for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s9B
section: 9B
title: Offences by unincorporated associations or partnerships
content:
9B. —(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that — ( a ) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and ( b ) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act, a person — ( a ) who is — (i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and ( b ) who — (i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership (as the case may be), and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of — ( a ) Chapters 5 and 5A of the Penal Code 1871; or ( b ) the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section — “officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary or any member of the committee of the unincorporated association, and includes — ( a ) any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and ( b ) any person purporting to act in any such capacity; “partner” includes a person purporting to act as a partner; “state of mind” of a person includes — ( a ) the knowledge, intention, opinion, belief or purpose of the person; and ( b ) the person’s reasons for the intention, opinion, belief or purpose. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s10
section: 10
title: Consent for prosecution
content:
10. —(1) No prosecution shall be instituted under this Act without the written consent of the Public Prosecutor. (2) Even though a consent has not been given in relation to the offence in accordance with subsection (1) — ( a ) a person may be arrested for an offence under this Act; ( b ) a warrant for the arrest of any person in respect of any offence under this Act may be issued and executed; ( c ) a person may be charged with an offence under this Act; and ( d ) a person charged with any offence under this Act may be remanded in custody or granted bail, but no further steps in the proceedings in relation to the offence are to be taken until the consent of the Public Prosecutor has been obtained.


document_id: hapaiaa-1978
provision_ref: s11
section: 11
title: Extradition
content:
11. —(1) Every relevant offence is deemed to be an extradition offence under the Extradition Act 1968. [Act 17 of 2022 wef 01/09/2022] (2) Where no extradition treaty is in force between Singapore and a State which is a party to the Convention — ( a ) a notification in the Gazette under section 4 of the Extradition Act 1968 may be made applying that Act as if the Convention were an extradition treaty between Singapore and that State; and ( b ) the Extradition Act 1968 so applied has effect as if the only extradition offences within the meaning of that Act were relevant offences. [Act 17 of 2022 wef 01/09/2022] (3) Subsection (2) does not affect any other notification made under section 4 of the Extradition Act 1968. (4) For the purposes of the Extradition Act 1968, any act, wherever committed, which — ( a ) is a relevant offence, or would be such an offence but for section 3(2), 5(5), 5A(3), 5B(3), 5C(3), 5D(3) or (4), 6(6) or 7(4); and ( b ) is an offence against the law of any State in the case of which the Extradition Act 1968 has been applied by a notification in the Gazette made under section 4 of that Act, is deemed to be an offence within the jurisdiction of that State. (5) For the purposes of the Extradition Act 1968, any relevant offence is deemed not to be an offence of a political character. (6) In this section and section 12 — “relevant offence” means — ( a ) an offence under this Act (other than section 9A(2) or 9B(2)); or ( b ) an abetment of, or an attempt to commit, an offence under this Act (other than section 9A(2) or 9B(2)); “the Convention” means — ( a ) the Convention for the Suppression of Unlawful Seizure of Aircraft signed at The Hague on 16 December 1970; ( b ) the Convention for the Suppression of Unlawful Acts against the Safety of Civil Aviation signed at Montreal on 23 September 1971; ( c ) the Protocol for the Suppression of Unlawful Acts of Violence at Airports Serving International Civil Aviation signed at Montreal on 24 February 1988; ( d ) the Convention on the Suppression of Unlawful Acts relating to International Civil Aviation signed at Beijing on 10 September 2010; or ( e ) the Protocol Supplementary to the Convention for the Suppression of Unlawful Seizure of Aircraft signed at Beijing on 10 September 2010. [Act 10 of 2022 wef 01/09/2022]


document_id: hapaiaa-1978
provision_ref: s12
section: 12
title: Assistance under Mutual Assistance in Criminal Matters Act 2000
content:
12. —(1) For the purposes of the provision of assistance under Part 3 of the Mutual Assistance in Criminal Matters Act 2000 to any State which is a party to the Convention for a criminal matter involving a specified offence of that State, the specified offence is deemed not to be an offence of a political character. (2) In this section — “criminal matter” has the meaning given by section 2(1) of the Mutual Assistance in Criminal Matters Act 2000; “specified offence”, in relation to a State which is a party to the Convention, means an offence against the law of that State that consists of or includes conduct which, if the conduct occurred in Singapore — ( a ) would constitute a relevant offence; or ( b ) would be such an offence but for section 3(2), 5(5), 5A(3), 5B(3), 5C(3), 5D(3) or (4), 6(6) or 7(4). [Act 10 of 2022 wef 01/09/2022]


document_id: haussa-2001
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: Interpretation
content:
2. In this Act, unless the context otherwise requires — “award officer” means any person appointed as an award officer under section 23(1); “Board” means the Board of Trustees appointed under section 19 for the administration and management of the INVEST Fund; “civil defence officer” means any public officer appointed to the permanent establishment in the Civil Defence Service but excludes any auxiliary member of the Civil Defence Force and any civil defence officer who is a national serviceman; “Fund” means the INVEST Fund established under Part 3; “intelligence officer” means any public officer appointed to the permanent establishment in any scheme of service designated by the Minister; “INVEST Plan” means the INVEST Plan established by regulations made under Part 2; “junior police officer” means a police officer who is below the rank of inspector; “member” means a member of the INVEST Plan; “narcotics officer” means any public officer appointed to the permanent establishment in the Narcotics Service; “national serviceman” has the meaning given by the Enlistment Act 1970; “police officer” means any public officer appointed to the permanent establishment in the Police Service but excludes any auxiliary police officer, any member of the Special Constabulary constituted under Part 8 of the Police Force Act 2004 and any police officer who is a national serviceman; “prison officer” means any public officer appointed to the permanent establishment in the Prisons Service; “public authority” means a body established or constituted by or under a public Act to perform or discharge a public function; “Scheme” means the Occupational Superannuation Scheme established under the Prevention of Corruption Act 1960 for the benefit of officers in the Corrupt Practices Investigation Schemes of Service; “senior police officer” means any police officer other than a junior police officer; “service” means regular service (whether part-time or full-time) as a uniformed service officer; “trustee” means a member of the Board appointed under section 19; “uniformed service officer” means any civil defence officer, intelligence officer, narcotics officer, police officer or prison officer. [35/2019]


document_id: haussa-2001
provision_ref: s3
chapter: PART 2 - INVEST PLAN
section: 3
title: Establishment of INVEST Plan
content:
3. —(1) The Minister must by regulations establish an occupational superannuation scheme to be known as the INVEST Plan for the benefit of — ( a ) all civil defence officers appointed on or after the commencement of the regulations; ( b ) all narcotics officers appointed on or after the commencement of the regulations; ( c ) all police officers appointed on or after the commencement of the regulations; ( d ) all prison officers appointed on or after the commencement of the regulations; and ( e ) all intelligence officers who are appointed on or after the commencement of the regulations, including those who were members immediately before becoming intelligence officers, who will or (as the case may be) continue to be members of the scheme. (2) The regulations made under subsection (1) must provide for the payment of — ( a ) any gratuity, allowance, superannuation or other like benefit to members of the INVEST Plan, or to their legal personal representatives or dependants, on the death of the member in service or on the resignation, retirement or discharge of the member from the service; ( b ) any pension, gratuity, allowance, compensation or other benefit in respect of the death of or injuries received by any member of the INVEST Plan in and which are attributable to service; and ( c ) any allowance, subsidy or other benefit to such former members of the INVEST Plan as may be prescribed after their retirement from the uniformed services. (3) The regulations made under subsection (1) may provide — ( a ) for the payment of contributions by the Board in respect of each member, and different rates of contributions may be prescribed for different classes of uniformed service officers who are members; and ( b ) for the age or ages at which a member may retire or be retired from the service.


document_id: haussa-2001
provision_ref: s4
chapter: PART 2 - INVEST PLAN
section: 4
title: Conversion of existing officers to INVEST Plan
content:
4. —(1) Subject to subsection (3), in making regulations under section 3(1), the Minister must also provide — ( a ) for every civil defence officer, narcotics officer, police officer or prison officer who is appointed before the commencement of those regulations and who, immediately prior to the commencement, is eligible (whether on retirement or in respect of death or injury in or attributable to service) for any pension, gratuity or other allowance under the Pensions Act 1956; and ( b ) for every officer who is appointed before the commencement of those regulations to the Civil Defence Service, the Narcotics Service, the Police Service or the Prisons Service on a contract for a term and who, immediately prior to the commencement, is eligible for any gratuity or other like benefit under the contract, an option to join the INVEST Plan as a member and for the terms and conditions of the option. [35/2019] (2) Subject to subsection (3), the regulations made under section 3(1) in relation to the officers referred to in subsection (1) must provide — ( a ) in the case of a uniformed service officer referred to in subsection (1)( a ), that any such officer who opts to join the INVEST Plan ceases to be eligible to benefits under the Pensions Act 1956 but remains eligible under the INVEST Plan to benefits not less in value than the amount of any pension, gratuity or other allowance for which he or she would have been granted under the Pensions Act 1956 if he or she retired from service, or was injured or died in service, on the date immediately prior to his or her joining the INVEST Plan; and ( b ) in the case of an officer referred to in subsection (1)( b ), that any such officer who opts to join the INVEST Plan remains eligible to benefits not less in value than the amount of any gratuity or other like benefit for which he or she would have been granted under his or her contract if he or she had completed his or her term of service under the contract on the date immediately prior to his or her joining the INVEST Plan. (3) Any option exercised by any officer before the commencement of the regulations to join or not to join the INVEST Plan is deemed to be exercised in accordance with the regulations made under this section.


document_id: haussa-2001
provision_ref: s5
chapter: PART 2 - INVEST PLAN
section: 5
title: Benefits not as of right
content:
5. No member has an absolute right to compensation for past services or to any pension, gratuity, allowance or other benefit under the INVEST Plan.


document_id: haussa-2001
provision_ref: s6
chapter: PART 2 - INVEST PLAN
section: 6
title: Reduction, etc., of benefits
content:
6. —(1) Nothing in this Act limits the right of the relevant appointing authority to dismiss any member from the uniformed services without compensation. (2) Subject to Article 113 of the Constitution, where it is established to the satisfaction of the relevant authority that a member has been guilty of negligence, irregularity or misconduct, it is lawful for the relevant authority to reduce or altogether withhold the pension, gratuity, allowance or other benefit for which the member would but for this section have become eligible under the INVEST Plan. [4/2014] (3) In subsection (1), “relevant appointing authority” means — ( a ) in the case of a member who is a junior police officer — the Commissioner of Police; and ( b ) in the case of a member who is a civil defence officer, an intelligence officer, a narcotics officer, a prison officer or a senior police officer — the Public Service Commission or any of its delegates. [4/2014] (4) In subsection (2), “relevant authority” means — ( a ) in the case of a member who is a junior police officer — the Commissioner of Police; and ( b ) in the case of a member who is a civil defence officer, an intelligence officer, a narcotics officer, a prison officer or a senior police officer — a Permanent Secretary to the Ministry of Home Affairs or any of his or her delegates. [4/2014]


document_id: haussa-2001
provision_ref: s7
chapter: PART 2 - INVEST PLAN
section: 7
title: Non-assignability or attachment, etc., of benefits
content:
7. No payment, allowance or other benefit payable under the INVEST Plan (whether on death, retirement or resignation of a member or otherwise), and no contribution by the Government made under the INVEST Plan and no interest thereon shall be assignable or transferable, or liable to be garnished, attached, sequestered or levied upon for or in respect of any debt or claim, other than — ( a ) a debt due to the Government; or ( b ) an order of court for the payment of periodical sums of money towards the maintenance of the wife or former wife or minor child (whether legitimate or not) of the member to whom the payment, allowance or other benefit has been granted.


document_id: haussa-2001
provision_ref: s8
chapter: PART 2 - INVEST PLAN
section: 8
title: Effect of bankruptcy on benefits
content:
8. —(1) No contribution by the Government made under the INVEST Plan and no interest thereon shall be subject to the debts of any member, nor shall such contributions and interest pass to the Official Assignee on the bankruptcy of the member, and if the member is adjudicated a bankrupt or is declared insolvent by a court of law, the contributions and interest must be deemed excluded from the property of the bankrupt for the purposes of the Insolvency, Restructuring and Dissolution Act 2018. [40/2018] (2) If, at the date of his or her retirement or resignation from the uniformed services, any member has been adjudged a bankrupt by judgment of a court of competent jurisdiction, whether in Singapore or elsewhere, and he or she has not obtained a discharge from the adjudication or declaration, it is lawful for an award officer to refuse to grant any pension, gratuity or other allowance which would, if not for this subsection, be granted. (3) If any person to whom a pension or other allowance has been granted under this Act is adjudicated a bankrupt by judgment of a court of competent jurisdiction, whether in Singapore or elsewhere, the Minister may direct that the pension or allowance must forthwith cease, and the pension or allowance then ceases accordingly. (4) In any case where, by reason of bankruptcy of the former member, a pension, gratuity or allowance is not granted or where a pension or allowance ceases by virtue of a direction under subsection (3), the Minister may, from time to time, during the remainder of the member’s or former member’s life, or during such shorter period or periods, either continuous or discontinuous, as the Minister thinks fit, cause all or any part of the moneys to which the person would have been entitled by way of pension, gratuity or allowance, had the person not become a bankrupt, to be paid to, or applied for the maintenance and personal support or benefit of, all or any (to the exclusion of the others) of the following persons in such proportions and manner as the Minister thinks proper: ( a ) the member or former member; ( b ) any wife, child or children of the member or former member. (5) When a person to whom a pension or allowance has not been granted or whose pension or allowance has ceased under this section obtains a full and proper discharge from his or her bankruptcy, his or her pension or allowance must be restored to him or her with effect from the date of the discharge. (6) For the purposes of subsection (4), moneys applied for the discharge of the debts of the member or former member (as the case may be) are regarded as applied for his or her benefit.


document_id: haussa-2001
provision_ref: s9
chapter: PART 2 - INVEST PLAN
section: 9
title: Benefits to cease on conviction
content:
9. —(1) If any person to whom a pension or other allowance has been granted under this Act is sentenced to death or penal servitude or any term of imprisonment by any court of competent jurisdiction, whether in Singapore or elsewhere, for any crime or offence, the Minister may direct that the pension or allowance must forthwith cease, and the pension or allowance then ceases accordingly. (2) Despite subsection (1), any pension or allowance that has ceased by virtue of a direction under subsection (1) must be restored with retrospective effect in the case of a person who, after conviction, at any time receives a free pardon. (3) Where a pension or allowance ceases by virtue of a direction under subsection (1), the Minister may cause all or any part of moneys to which the person would have been entitled by way of pension or allowance to be paid to or applied for the benefit of the person’s wife, child or children, or after the expiration of the person’s sentence, also for the benefit of himself or herself, in the same manner precisely and subject to the same qualifications and restrictions as in the case of bankruptcy provided in section 8.


document_id: haussa-2001
provision_ref: s10
chapter: PART 2 - INVEST PLAN
section: 10
title: Benefits not part of member’s estate
content:
10. Subject to the provisions of any regulations made under this Part, all moneys paid or payable under the INVEST Plan on the death of a member are deemed to be subject to a trust in favour of the persons entitled thereto under the will or intestacy of the deceased member and are not deemed to form part of his or her estate or subject to the payment of his or her debts but are deemed to be property passing on his or her death for the purposes of the Estate Duty Act 1929.


document_id: haussa-2001
provision_ref: s11
chapter: PART 2 - INVEST PLAN
section: 11
title: Recovery of benefits granted in ignorance of disqualifying facts
content:
11. It is a condition of the grant of every pension, gratuity, allowance or other benefit under the INVEST Plan that the Government may recover, cancel or reduce the grant if it is shown to have been obtained by the wilful suppression of material facts or to have been granted in ignorance of facts which, had they been known before the retirement or resignation of the member, would have justified his or her dismissal or a reduction of his or her salary.


document_id: haussa-2001
provision_ref: s12
chapter: PART 3 - INVEST FUND
section: 12
title: Establishment of INVEST Fund
content:
12. —(1) There is established a fund called the INVEST Fund into which must be paid all the following moneys: ( a ) the sums appropriated from the Consolidated Fund and authorised to be paid into the Fund by or under any written law to enable the Fund to meet its liabilities under this Act or any other written law; ( b ) all revenues of Singapore allocated by written law to the Fund; ( c ) the net income from investments of moneys in the Fund authorised to be made by this Act or any other written law. (2) There must also be paid into the Fund such sum from the Pension Fund established by the Pension Fund Act 1995 as the Minister for Finance may determine as the value of that part of the Pension Fund relating to all those officers in the uniformed services referred to in section 4(1)( a ) who exercise an option in favour of joining the INVEST Plan in accordance with the regulations. (3) The moneys referred to in subsections (1)( a ) and ( b ) and (2) must be paid into the INVEST Fund as capital money, and must not be used to make payment of any dividend under the INVEST Plan. (4) The Fund is deemed to be a Government fund for the purposes of any other written law. (5) The Fund must be held, managed and administered separately from other Government funds. [35/2019] (6) Except as otherwise expressly provided in this Act or regulations made under section 26, the Financial Procedure Act 1966 applies to the Fund. (7) For the purposes of subsection (1)( c ), the net income from investments is the amount ascertained by adding to, or deducting from, the income received from investments of moneys in the Fund, any profit derived or loss sustained (as the case may be) from the realisation of the investments.


document_id: haussa-2001
provision_ref: s13
chapter: PART 3 - INVEST FUND
section: 13
title: Purposes of Fund
content:
13. —(1) Subject to subsection (2) and section 4F(2) of the Prevention of Corruption Act 1960, the moneys in the Fund may only be withdrawn and applied to meet any one or more of the following purposes: ( a ) the payment of any pension, gratuity, allowance, compensation or other like benefit granted under the INVEST Plan or the Scheme; ( b ) all expenses incidental to or arising from the administration, investment and management of moneys in the Fund; ( c ) any other expenses relating to the granting of any pension, gratuity, allowance, compensation or other like benefit under the INVEST Plan or the Scheme (as the case may be) and expressly provided by written law to be met out of the Fund. (2) The Fund comprising — ( a ) the sums appropriated from the Consolidated Fund and authorised to be paid into the Fund by or under any written law to meet its liabilities under the INVEST Plan or the Scheme; and ( b ) the sum referred to in section 12(2), must not be withdrawn and applied to meet the payment of any pension, gratuity, allowance, compensation or other like benefit granted under the Scheme, or any other expenses relating to the granting of any pension, gratuity, allowance, compensation or other like benefit under the Scheme.


document_id: haussa-2001
provision_ref: s14
chapter: PART 3 - INVEST FUND
section: 14
title: Administration of Fund
content:
14. —(1) The Fund is to be managed and administered by the Board appointed under section 19 subject to the direction and control of the Minister. (2) The Board must furnish to the Minister such information relating to the general management and administration of the Fund as the Minister may require.


document_id: haussa-2001
provision_ref: s15
chapter: PART 3 - INVEST FUND
section: 15
title: Investment
content:
15. —(1) Despite section 7(3) of the Financial Procedure Act 1966, moneys standing to the credit of the Fund which are, in the opinion of the Board, moneys that are not for the time being required for the purpose of making payments out of the Fund under this Act and the INVEST Plan or the Scheme may, so far as is practicable, be invested by the Board in such stocks, funds, securities and investments as the Board thinks fit (but not any stock, bond or security issued by the Government) and in any manner, but the Board must manage the Fund so that moneys that are from time to time required to pay benefits that are payable out of the Fund are available for that purpose. (2) The Board may invest moneys standing to the credit of the Fund that are available for investment through an investment manager or managers who undertake to invest, and manage the investment of those moneys on behalf of the Board. (3) If any investment manager is engaged by the Board under subsection (2), the Board must ensure that the investment manager — ( a ) operates within the investment powers of the Board and the investment strategy and policy as determined for the time being by the Board; and ( b ) reports to the Board on the state of its investments and the investment market at the times and in the manner as the Board determines. (4) In this section — “derivatives contract” has the meaning given by section 2(1) of the Securities and Futures Act 2001; “effective management”, for an investment portfolio, includes — ( a ) the efficient exposure of the portfolio to certain assets or classes of assets; ( b ) the diversification of investments within the portfolio; ( c ) the reduction of costs relating to the portfolio; or ( d ) the enhancement of the value of, or the returns on, the portfolio; “investments” means — ( a ) the acquisition of assets, or interests in assets, with the expectation of obtaining returns (whether in the form of capital or income) on such assets or interests; or ( b ) the use of financial products (including, without limitation, any derivatives contract) or the entering into financial arrangements for the purposes of effective management of an investment portfolio. [35/2019]


document_id: haussa-2001
provision_ref: s16
chapter: PART 3 - INVEST FUND
section: 16
title: Deficiencies
content:
16. —(1) Subject to subsection (2), where the moneys in the Fund are insufficient to pay any pension, gratuity, allowance, compensation or other like benefit at the time when such payment becomes due under the INVEST Plan or the Scheme, the deficiency is charged on and payable out of the Consolidated Fund. (2) Subsection (1) applies only to any pension, gratuity, allowance, compensation or other like benefit — ( a ) in respect of any uniformed service officer referred to in section 4(1)( a ) who opts to join the INVEST Plan; or ( b ) in respect of any officer referred to in section 4A(4)( a ) of the Prevention of Corruption Act 1960 who opts to join the Scheme under that Act.


document_id: haussa-2001
provision_ref: s17
chapter: PART 3 - INVEST FUND
section: 17
title: Fund surpluses
content:
17. The Minister may, by warrant under his or her hand, authorise the transfer to the Consolidated Fund any moneys in the Fund which, in the opinion of the Minister and the Minister for Finance, are not immediately required to meet the liabilities or the purposes of the Fund.


document_id: haussa-2001
provision_ref: s18
chapter: PART 3 - INVEST FUND
section: 18
title: Withdrawals
content:
18. —(1) Moneys must not be withdrawn from the Fund unless they are charged upon the Fund or are authorised or directed to be withdrawn or transferred under this Act. (2) Payment must not be made out of the Fund unless the payment is authorised by the Minister.


document_id: haussa-2001
provision_ref: s19
chapter: PART 4 - BOARD OF TRUSTEES AND AWARD OFFICERS
section: 19
title: Appointment of Board
content:
19. —(1) A Board of Trustees is established, consisting of not less than 5 and not more than 15 persons, all of whom must be appointed by the Minister. (2) The trustees must be appointed for such period, not exceeding 3 years, as the Minister may specify in the instrument of appointment, and are eligible for re‑appointment. (3) A trustee holds office on such terms and conditions as are determined by the Minister. (4) If at any time it appears to the Minister that removal from office of any of the trustees is necessary in the interests of the effective and economical performance of the functions of the Board under this Act, the Minister may remove from office so many of those trustees as he or she considers necessary in those interests. (5) All trustees are deemed to be public servants for the purposes of the Penal Code 1871. (6) All trustees are deemed to be public officers for the purposes of the Financial Procedure Act 1966 and section 20 of that Act applies to such persons even though they are not or were not in the employment of the Government.


document_id: haussa-2001
provision_ref: s20
chapter: PART 4 - BOARD OF TRUSTEES AND AWARD OFFICERS
section: 20
title: Functions and powers of Board
content:
20. —(1) The functions of the Board are to manage and invest the Fund in accordance with the provisions of this Act including, for example, the following functions: ( a ) to advise on the interest rates for the purposes of the INVEST Plan or the Scheme; ( b ) to advise the Minister on proposed changes to any regulations made under Part 2 in relation to the INVEST Plan; ( c ) to exercise any other functions and duties conferred on the Board by or under any other written law. (2) The Board has power to do all things necessary or convenient to be done for, or in connection with, the performance of its functions and, in particular, may — ( a ) appoint agents and attorneys; ( b ) engage consultants and investment managers; and ( c ) take action to control or manage, or to enhance or protect, the value of, any investment made out of the Fund, or to enhance or protect, the return on the investment. (3) In exercising its functions and powers, the Board has regard to — ( a ) the interests of members; and ( b ) any directions of the Minister on any matter that is relevant to the performance of its functions, duties and powers. (4) The trustees are not, by reason only of their having made such appointment or engagement under subsection (2)( a ) or ( b ), responsible for any default of the agent, attorney, consultant or investment manager if appointed or engaged in good faith.


document_id: haussa-2001
provision_ref: s21
chapter: PART 4 - BOARD OF TRUSTEES AND AWARD OFFICERS
section: 21
title: Ability to delegate, etc.
content:
21. —(1) The Board may delegate the performance or exercise of any of its functions or powers, either generally or specially, subject to the conditions or restrictions it thinks fit, to any of the following persons: ( a ) a trustee; ( b ) a public officer; ( c ) an employee of a public authority; ( d ) an agent, a consultant or an investment manager appointed or engaged under section 20(2). [35/2019] (2) A delegation by the Board under subsection (1) of the performance or exercise of any of its functions or powers to a person (called in this Act a delegate) must be made by — ( a ) resolution of the Board; and ( b ) written notice given to the delegate. [35/2019] (3) A delegation by the Board under subsection (1) of the performance or exercise of any of its functions or powers to a delegate mentioned in subsection (1)( d ) may authorise that delegate to subdelegate the performance or exercise of the function or power to an appropriately qualified employee or contractor of that delegate (called in this Act a subdelegate). [35/2019] (4) A subdelegation by a delegate under an authorisation given to the delegate under subsection (3) must be subject to the same conditions or restrictions imposed on the delegate under subsection (1) (called in this section the original conditions or restrictions), except that the delegate may — ( a ) modify any of the original conditions or restrictions to apply a more stringent form of that condition or restriction to the subdelegate; or ( b ) impose on the subdelegate any additional condition or restriction not inconsistent with the original conditions or restrictions. [35/2019] (5) Subsections (1) and (3) do not apply to any function or power that is declared by this Act or any other written law to be non‑delegable. [35/2019] (6) A subdelegate to whom a function or power of the Board is subdelegated under an authorisation given to a delegate under subsection (3) is not authorised to further delegate that function or power to anyone else. [35/2019] (7) A delegation or subdelegation in accordance with this section is not affected by any change in the membership of the Board. [35/2019]


document_id: haussa-2001
provision_ref: s22
chapter: PART 4 - BOARD OF TRUSTEES AND AWARD OFFICERS
section: 22
title: Board’s delegates and subdelegates
content:
22. —(1) A delegate (or subdelegate) who purports to perform a function or exercise a power of the Board under delegation (or subdelegation) — ( a ) is taken to do so in accordance with the terms of the delegation (or subdelegation) under section 21, unless the contrary is shown; and ( b ) must produce evidence of the delegation (or subdelegation), if reasonably requested to do so. [35/2019] (2) Every delegate and subdelegate of the Board is, when performing any function or exercising any power of the Board, taken to be — ( a ) a public servant for the purposes of the Penal Code 1871; and ( b ) a public officer for the purposes of the Financial Procedure Act 1966, and section 20 of that Act applies to each of these persons even though they are not or were not in the employment of the Government. [35/2019]


document_id: haussa-2001
provision_ref: s23
chapter: PART 4 - BOARD OF TRUSTEES AND AWARD OFFICERS
section: 23
title: Award officers and appeal authority
content:
23. —(1) The Minister — ( a ) may appoint one or more public officers as award officers to assess, award or pay pensions, gratuities, allowances and other like benefits under the INVEST Plan; and ( b ) may give such directions as he or she thinks fit to any such award officer in the discharge of his or her duties. (2) The INVEST Plan is to be administered by award officers appointed under subsection (1) subject to the direction and control of the Minister and, except as otherwise provided by any regulations made under Part 2 in relation to the INVEST Plan, no award of benefits under the INVEST Plan is subject to appeal to any court. (3) The Minister, or any person appointed by him or her for this purpose, may, on appeal, review any award of benefits by any award officer, and for this purpose may vary any award made by an award officer, whether by increasing or decreasing the award, and the decision of the Minister or such person so appointed is final and conclusive and is not subject to appeal to any court. (4) Every appeal against any award of benefits under the INVEST Plan must be brought within 12 months of the date the appellant is notified of the decision of an award officer, or such longer period as the Minister or person appointed under subsection (3) may allow in any particular case.


document_id: haussa-2001
provision_ref: s24
chapter: PART 5 - AUDIT AND ACCOUNTING
section: 24
title: Accounts, financial statements and audit
content:
24. —(1) The Board must cause to be kept proper accounts and records of all transactions and affairs relating to the Fund and must ensure that payments out of the Fund are correctly made and properly authorised and that adequate control is maintained over the assets and receipts of the Fund. (2) The Minister must, as soon as practicable after the close of each financial year, cause to be prepared and submitted financial statements in respect of that year to the auditor referred to in subsection (3). (3) The accounts and annual financial statements of the Fund must be audited by the Auditor‑General or such other auditor as may be appointed annually by the Minister in consultation with the Auditor‑General. (4) A person is not qualified for appointment as an auditor under subsection (3) unless the person is a public accountant within the meaning of the Companies Act 1967. [5/2004] (5) The remuneration of the auditor must be paid out of the Fund. (6) As soon as the financial statements have been audited, the auditor must send to the Minister a copy of the audited financial statements together with a copy of any report made by the auditor. (7) Where the Auditor-General is not the auditor of the Fund, a copy of the audited financial statements and any report made by the auditor must be forwarded to the Auditor‑General when they are submitted to the Minister. (8) The Minister must as soon as practicable cause a copy of the audited financial statements and of the auditor’s report to be presented to Parliament. (9) The financial year of the Fund begins on 1 April of each year and ends on 31 March of the succeeding year.


document_id: haussa-2001
provision_ref: s25
chapter: PART 5 - AUDIT AND ACCOUNTING
section: 25
title: Periodic examination of Fund
content:
25. —(1) For successive periods of such duration, not exceeding 5 years, as the Minister may determine in each case, an examination of the Fund must be made by a person appointed by the Minister with a view to determining the state of the Fund having regard to its prospective liabilities and the probable annual provisions required by the Fund to meet those liabilities. (2) Despite subsection (1), where an amendment is made to the INVEST Plan, and the amendment affects the cost of benefits payable under the INVEST Plan or creates an initial unfunded liability, the Minister may, for the purposes of section 12(1)( a ), appoint a person to make an examination and report on the state of the Fund. (3) Despite subsection (1), where an amendment is made to the Scheme, and the amendment affects the cost of benefits payable under the Scheme or creates an initial unfunded liability, the Minister charged with the responsibility for the Scheme may, for the purposes of section 12(1)( a ), appoint a person to make an examination and report on the state of the Fund. [29/2002] (4) The person appointed under subsection (1), (2) or (3) must, at the end of the person’s examination, report to the Minister for Finance and the Minister referred to in subsection (2) or (3) (as the case may be) the state of the Fund having regard to its prospective liabilities and the probable annual provisions required by the Fund to meet those liabilities. [29/2002] (5) The Minister referred to in subsection (2) or (3) (as the case may be) must cause a copy of every such report to be presented to Parliament forthwith after receipt of the report. [29/2002]


document_id: haussa-2001
provision_ref: s26
chapter: PART 5 - AUDIT AND ACCOUNTING
section: 26
title: Regulations for administration of Fund
content:
26. The Minister may make regulations for the proper control and management of the Fund and, in particular, regulations — ( a ) providing for the remuneration of the trustees; ( b ) prescribing the procedure to be followed by the Board in the exercise of its functions; and ( c ) relating to the accounting, reporting, auditing and periodic examination of the Fund.


document_id: hbra-2015
provision_ref: s2
chapter: PART 1 - PRELIMINARY
section: 2
title: General interpretation
content:
2. In this Act, unless the context otherwise requires — “adult” means a person who is 21 years of age or older or a person below 21 years of age who was or is married; “adult who lacks mental capacity” means an adult who lacks capacity within the meaning of section 4 of the Mental Capacity Act 2008; “appropriate consent” means the consent given by a person or, where applicable, by another person on his or her behalf, in accordance with Part 3; “authorised officer” means any public officer or any officer of any statutory body appointed by the Director‑General under section 4(2); [Act 11 of 2023 wef 01/05/2023] “biomedical research”, except for the purposes of section 3, has the same meaning as “human biomedical research”; “cytoplasmic hybrid embryo” means a human-animal combination embryo created — ( a ) by replacing the nucleus of an animal egg or of an animal cell, or 2 animal pronuclei, with — (i) 2 human pronuclei; (ii) one nucleus of a human gamete or of any other human cell; or (iii) one human gamete or other human cell; or ( b ) by replacing the nucleus of a human egg or of a human cell, or 2 human pronuclei, with — (i) 2 animal pronuclei; (ii) one nucleus of an animal gamete or of any other animal cell; or (iii) one animal gamete or other animal cell; “declaration of compliance” means a declaration by a research institution or a tissue bank of its compliance with the requirements of this Act; “deputy”, in relation to an adult who lacks mental capacity, means a deputy appointed by the court under the Mental Capacity Act 2008; [ Act 11 of 2023[ Deleted by Act 11 of 2023 wef 01/05/2023 ] ] “Director‑General” means the Director‑General of Health; [Act 11 of 2023 wef 01/05/2023] “donee”, in relation to an adult who lacks mental capacity, means the donee of that adult’s lasting power of attorney; “donor”, in relation to human tissue, means a natural person, whether living or dead, from whose body the human tissue is obtained; “health information” means information pertaining to an individual — ( a ) obtained in the course of or in connection with providing healthcare services; or ( b ) relating to the study, prevention, prognostication, diagnosis, or alleviation of a disease, disorder, or injury; “healthcare institution” means — ( a ) the holder of a licence granted under the Healthcare Services Act 2020; or [Act 19 of 2025 wef 05/12/2025] ( aa ) [ Deleted by Act 19 of 2025 wef 05/12/2025 ] ( b ) any facility, premises or conveyance which is declared by the Minister, by order in the Gazette , to be a healthcare institution for the purposes of this Act; “human biological material” or “biological material” means any biological material obtained from the human body that consists of, or includes, human cells; “human biomedical research” has the meaning given by section 3; “human tissue” or “tissue” means any human biological material but excludes human biological material specified in the First Schedule; “incidental finding”, in relation to human biomedical research, means a finding about a research subject that has potential health or reproductive importance to the research subject and is discovered in the course of conducting research but is unrelated to the purposes, objectives or variables of the study; “individually‑identifiable”, in relation to human biological material or health information pertaining to an individual, means that the individual can be identified — ( a ) from the human biological material or health information; or ( b ) from that human biological material or health information and other information to which the person, research institution, tissue bank or other organisation has or is likely to have access; “institutional review board” means a board or committee appointed by a research institution under section 15 or 16 to conduct an ethics review of proposed human biomedical research; “lasting power of attorney” means a valid lasting power of attorney registered under the Mental Capacity Act 2008; “medical practitioner” means a person who is registered, or deemed to be registered, as a medical practitioner under the Medical Registration Act 1997; “minimal risk”, in relation to human biomedical research or tissue banking activity, means the probability and magnitude of harm and discomfort anticipated in the research or the removal of human tissue that are not greater, in and of themselves, than those ordinarily encountered — ( a ) in the daily life of normal and healthy persons; or ( b ) during the performance of routine physical or psychological examinations or tests; “minor” means a person who is below 21 years of age and who has never been married; “prohibited human biomedical research” means any human biomedical research specified in the Third Schedule; “research” means any systematic investigation with the intention of developing or contributing to generalisable knowledge; “research institution” means a body of persons, whether corporate or unincorporate or other organisation, or ministry or department of the Government who or which — ( a ) engages, directly or indirectly (either through contractual or other arrangements), one or more researchers to conduct human biomedical research in Singapore; and ( b ) exercises supervision and control over human biomedical research conducted in Singapore by the researchers the institution has engaged; “research subject” means a natural person, whether living or dead — ( a ) whom a researcher involves in human biomedical research; or ( b ) from whom human biological material or health information is obtained for use in the human biomedical research; “researcher” means any natural person who conducts human biomedical research under the supervision and control of a research institution; “restricted human biomedical research” means any human biomedical research specified in the Fourth Schedule; “reviewing authority”, in relation to human biomedical research, means the institutional review board responsible for the initial or continuing review of the research; “serious adverse event” — ( a ) in relation to human biomedical research, means any untoward medical occurrence as a result of any human biomedical research which — (i) results in or contributes to death; (ii) is life‑threatening; (iii) requires in‑patient hospitalisation or prolongation of existing hospitalisation; (iv) results in or contributes to persistent or significant disability or incapacity; (v) results in or contributes to a congenital anomaly or birth defect; or (vi) results in such other event as may be prescribed; ( b ) in relation to tissue banking activity, means any untoward occurrence associated with the procurement, testing, processing, storage or distribution of human tissue (including gametes or embryos) intended for human application which — (i) results in or contributes to death; (ii) is life‑threatening; (iii) requires in‑patient hospitalisation or prolongation of existing hospitalisation; (iv) results in or contributes to persistent or significant disability or incapacity; (v) results in the transmission of a communicable disease; (vi) results in any misidentification or mix‑up of any type of tissue, gametes or embryo; or (vii) results in such other event as may be prescribed; “tissue bank” means an individual or a body of persons, whether corporate or unincorporate, or other organisation, that carries on or conducts any tissue banking activity but excludes an individual, a body of persons or an organisation that conducts any tissue banking activity solely for the purpose of the person’s or organisation’s own human biomedical research approved or exempted from review by an institutional review board; “tissue banking activity” means a structured and an organised activity involving human tissue for the purposes of facilitating current or future research or for public health or epidemiological purposes or any combination of such purposes including any of the following activities: ( a ) the collection, storage, procurement or importation of human tissue; ( b ) the supply, provision or export of human tissue.


document_id: hbra-2015
provision_ref: s3
chapter: PART 1 - PRELIMINARY
section: 3
title: Meanings of “human biomedical research” and “supervision and control”
content:
3. —(1) In this Act, “human biomedical research” means the research specified in subsection (2) or (3) but subject to subsection (4). (2) Any research that is intended to study — ( a ) the prevention, prognostication, diagnosis or alleviation of any disease, disorder or injury affecting the human body; ( b ) the restoration, maintenance or promotion of the aesthetic appearance of human individuals through clinical procedures or techniques; or ( c ) the performance or endurance of human individuals, where the research involves — ( d ) subjecting an individual to any intervention (including any wilful act or omission) that has a physical, mental or physiological effect (whether temporary or permanent) on the body of the individual; ( e ) the use of any individually‑identifiable human biological material; or ( f ) the use of any individually‑identifiable health information. (3) Any research that involves — ( a ) human gametes or human embryos; ( b ) cytoplasmic hybrid embryos; ( c ) the introduction of any human-animal combination embryo into an animal or a human; ( d ) the introduction of human stem cells (including induced pluripotent stem cells) or human neural cells into an animal at any stage of development (including a prenatal animal foetus or animal embryo); or ( e ) any entity created as a result of any process referred to in paragraph ( c ) or ( d ). (4) Subsections (2) and (3) do not apply to such research, studies or activities that are specified in the Second Schedule. (5) For the purposes of this Act, human biomedical research is treated as conducted under the supervision and control of a research institution if the research institution is identified as the research institution for that research and that research has been reviewed by an institutional review board appointed by that research institution.


document_id: hbra-2015
provision_ref: s4
chapter: PART 2 - ADMINISTRATION OF ACT
section: 4
title: Administration of Act
content:
4. —(1) The Director‑General is responsible for the administration and enforcement of this Act, subject to the general and special directions of the Minister. [Act 11 of 2023 wef 01/05/2023] (2) The Director‑General may in writing appoint any public officer or any officer of any statutory body to be an authorised officer for the purposes of this Act. [Act 11 of 2023 wef 01/05/2023] (3) Every authorised officer, when exercising his or her powers and carrying out his or her duties under this Act, must comply with such general or special directions as may, from time to time, be given to the authorised officer by the Director‑General. [Act 11 of 2023 wef 01/05/2023] (4) Every authorised officer when exercising any of his or her powers under this Act must, if not in uniform, declare his or her office and must, on demand, produce to any person affected by the exercise of that power such identification card as the Director‑General may direct to be carried by the authorised officer when exercising such power. [Act 11 of 2023 wef 01/05/2023] (5) The Director‑General may, in writing, delegate all or any of the powers conferred on the Director‑General by this Act to any authorised officer subject to such conditions or restrictions as the Director‑General thinks fit, except the power of delegation conferred by this subsection. [Act 11 of 2023 wef 01/05/2023] (6) The Director‑General may, in writing, authorise any other person to assist the Director‑General or an authorised officer in the administration and enforcement of this Act. [Act 11 of 2023 wef 01/05/2023] (7) Every authorised officer and every person authorised under subsection (6) is deemed to be a public servant for the purposes of the Penal Code 1871.


document_id: hbra-2015
provision_ref: s5
chapter: PART 2 - ADMINISTRATION OF ACT
section: 5
title: Advisory committees
content:
5. —(1) The Minister may establish one or more advisory committees consisting of such persons as the Minister thinks fit to appoint for the purpose of advising the Minister on any matter arising out of the administration of this Act. (2) The Director‑General may establish one or more advisory committees consisting of such persons as the Director‑General thinks fit to appoint for the purpose of advising the Director‑General on any matter arising out of the administration, functions and enforcement of this Act. [Act 11 of 2023 wef 01/05/2023]


document_id: hbra-2015
provision_ref: s6
chapter: PART 3 - CONSENT
section: 6
title: Taking of appropriate consent
content:
6. Any appropriate consent must for the purposes of this Act be obtained — ( a ) in writing; ( b ) from the research subject or tissue donor personally or otherwise obtained in accordance with section 7, 8, 9, 10 or 11, as the case may be; ( c ) after the information referred to in section 12 has been provided and explained to the research subject or tissue donor or the persons authorised to give consent on the subject’s or donor’s behalf under this Part, as the case may be; and ( d ) in the presence of a prescribed witness and in accordance with such other procedures and requirements as may be prescribed.


document_id: hbra-2015
provision_ref: s7
chapter: PART 3 - CONSENT
section: 7
title: Consent for research involving adults who lack mental capacity
content:
7. —(1) Where the prospective research subject is an adult who lacks mental capacity and there are reasonable grounds for believing that biomedical research of comparable effectiveness cannot be carried out without the participation of the class of persons to which the adult belongs, the appropriate consent for the adult must be obtained from the following persons in the following circumstances: ( a ) where there is a donee or deputy who is authorised to give consent to the biomedical research on behalf of the adult, consent is obtained from the donee or deputy; ( b ) where there is no donee or deputy who is authorised to give consent to the biomedical research on behalf of the adult, consent is obtained from any of the following persons in the order of priority stated, when persons in prior classes are not available, and in the absence of actual notice of contrary indications by the adult, or actual notice of opposition of a member of the same class or a prior class: (i) the spouse; (ii) an adult son or daughter; (iii) either parent or a guardian; (iv) an adult brother or sister; (v) any other person named by the adult as someone to be consulted on the matter in question or on matters of that kind. (2) For the purposes of subsection (1) — ( a ) an adult is assumed to have capacity to give consent unless it is established that he or she lacks capacity; ( b ) where a donee is a person specified in subsection (1)( b )(i) to (iv) but there is an express provision in the lasting power of attorney that the donee is not authorised to give consent to human biomedical research on behalf of the adult lacking mental capacity, that donee is not authorised to give consent under subsection (1)( b )(i) to (iv); ( c ) the donee or deputy of an adult lacking mental capacity or a person specified in subsection (1)( b )(i) to (iv) must, in determining whether to give consent under subsection (1), have regard to such matters, considerations and procedures as may be prescribed.


document_id: hbra-2015
provision_ref: s8
chapter: PART 3 - CONSENT
section: 8
title: Consent for research involving minors
content:
8. —(1) Where the prospective research subject is a minor, the appropriate consent must be obtained from the following persons in the following circumstances: ( a ) where the minor has sufficient understanding and intelligence to enable the minor to understand what is proposed in the biomedical research, consent is obtained from both the minor and at least one adult parent or guardian of the minor; ( b ) where the minor has sufficient understanding and intelligence to enable the minor to understand what is proposed in the biomedical research and an institutional review board has, in accordance with section 13, waived the requirement to obtain the consent of at least one adult parent or guardian of the minor, consent is obtained from the minor; ( c ) where the minor does not have sufficient understanding and intelligence to enable the minor to understand what is proposed in the biomedical research and there are reasonable grounds for believing that biomedical research of comparable effectiveness cannot be carried out without the participation of the class of minors to which the minor belongs, consent is obtained from at least one adult parent or guardian of the minor; ( d ) where the minor lacks mental capacity and there are reasonable grounds for believing that biomedical research of comparable effectiveness cannot be carried out without the participation of the class of minors to which the minor belongs, consent is obtained from — (i) a deputy who is authorised to give consent to the biomedical research on behalf of the minor; or (ii) at least one adult parent or guardian of the minor. (2) For the purposes of subsection (1), the deputy, adult parent or guardian of a minor must, in determining whether to give consent under subsection (1), have regard to such matters, considerations and procedures as may be prescribed.


document_id: hbra-2015
provision_ref: s9
chapter: PART 3 - CONSENT
section: 9
title: Consent for removal or use of tissue for research involving adults who lack mental capacity
content:
9. —(1) Where the prospective tissue donor is an adult who lacks mental capacity to consent to the removal or use of any human tissue and the removal of human tissue from that adult is primarily for a therapeutic or diagnostic purpose, the appropriate consent must be obtained from the following persons in the following circumstances: ( a ) where there is a donee or deputy who is authorised to give consent to the removal or use of the tissue on behalf of the adult, consent is obtained from the donee or deputy; ( b ) where there is no donee or deputy who is authorised to give consent to the removal or use of the tissue on behalf of the adult, consent is obtained from any of the following persons in the order of priority stated, when persons in prior classes are not available, and in the absence of actual notice of contrary indications by the adult, or actual notice of opposition of a member of the same class or a prior class: (i) the spouse; (ii) an adult son or daughter; (iii) either parent or a guardian; (iv) an adult brother or sister; (v) any other person named by the adult as someone to be consulted on the matter in question or on matters of that kind. (2) For the purposes of subsection (1) — ( a ) an adult is assumed to have capacity to give consent unless it is established that he or she lacks capacity; ( b ) where a donee is a person specified in subsection (1)( b )(i) to (iv) but there is an express provision in the lasting power of attorney that the donee is not authorised to give consent to the removal or use of tissue on behalf of the adult lacking mental capacity, that donee is not authorised to give consent under subsection (1)( b )(i) to (iv); and ( c ) the donee or deputy of an adult lacking mental capacity or a person specified in subsection (1)( b )(i) to (iv) must, in determining whether to give consent under subsection (1), have regard to such matters, considerations and procedures as may be prescribed. (3) To avoid doubt, subsections (1) and (2) apply as if there is no requirement that the removal of the tissue is primarily for a therapeutic or diagnostic purpose where the institutional review board has waived such requirement under section 37(3).


document_id: hbra-2015
provision_ref: s10
chapter: PART 3 - CONSENT
section: 10
title: Consent for removal or use of tissue for research from minors
content:
10. —(1) Where the prospective tissue donor is a minor, the appropriate consent for the removal or use of human tissue must be obtained from the following persons in the following circumstances: ( a ) where the minor has sufficient understanding and intelligence to enable the minor to understand what is proposed in the procedure, consent is obtained from both the minor and at least one adult parent or guardian of the minor; ( b ) where the minor does not have sufficient understanding and intelligence to enable the minor to understand what is proposed in the procedure and the removal of the tissue is primarily for a therapeutic or diagnostic purpose, consent is obtained from at least one adult parent or guardian of the minor; ( c ) where the minor lacks mental capacity and the removal of the tissue is primarily for a therapeutic or diagnostic purpose, consent is obtained from — (i) a deputy who is authorised to give consent for the removal or use of the tissue on behalf of the minor; or (ii) at least one adult parent or guardian of the minor. (2) For the purposes of subsection (1), the deputy, adult parent or guardian of a minor must, in determining whether to give consent under that subsection, have regard to such matters, considerations and procedures as may be prescribed. (3) To avoid doubt, subsections (1)( b ) and ( c ) and (2) apply as if there is no requirement that the removal of the tissue is primarily for a therapeutic or diagnostic purpose where the institutional review board has waived such requirement under section 37(3).


document_id: hbra-2015
provision_ref: s11
chapter: PART 3 - CONSENT
section: 11
title: Consent for research or removal or use of tissue for research in case of deceased persons
content:
11. —(1) Where the prospective research subject or tissue donor is a deceased person, the appropriate consent — ( a ) for the use of the deceased person’s individually‑identifiable — (i) biological material; (ii) body or any part of the body; or (iii) health information; or ( b ) for the removal or use of human tissue for research from the deceased person, must be obtained from any of the following persons in the order of priority stated, when persons in prior classes are not available at the time of death, and in the absence of actual notice of contrary indications by the deceased person, or actual notice of opposition of a member of the same class or a prior class: ( c ) the spouse; ( d ) an adult son or daughter; ( e ) either parent or a guardian of the deceased person at the time of the person’s death; ( f ) an adult brother or sister; ( g ) the administrator or executor of the estate of the deceased person; ( h ) any other person authorised or under obligation to dispose of the body of the deceased person. (2) The person specified in subsection (1)( c ) to ( g ) must, in determining whether to give appropriate consent under subsection (1), have regard to such matters, considerations and procedures as may be prescribed.


document_id: hbra-2015
provision_ref: s12
chapter: PART 3 - CONSENT
section: 12
title: Information to be provided before taking appropriate consent
content:
12. —(1) In the case of human biomedical research, the appropriate consent must be obtained after the research subject or, where applicable, the person authorised to give consent under this Part, has been informed of all of the following: ( a ) the investigational nature of the biomedical research; ( b ) the purpose of the biomedical research; ( c ) the reasonably foreseeable risks, discomforts or inconveniences to a living research subject arising from this biomedical research; ( d ) the benefits which the research subject may reasonably expect from the biomedical research; ( e ) where applicable, whether there are any alternative procedures or treatments available to the research subject, and the potential benefits and risks of such alternatives; ( f ) any compensation and treatment available to the research subject in the event of injury arising from participation in the research; ( g ) any anticipated expenses the research subject is likely to incur as a consequence of participating in the biomedical research; ( h ) the extent to which information identifying the research subject will be kept confidential; ( i ) whether individually‑identifiable information obtained from the research subject will be used for future biomedical research; ( j ) where applicable, whether biological material taken from the research subject will be destroyed, discarded or stored for future biomedical research; ( k ) whether the research subject’s participation involves information in individually‑identifiable form; ( l ) the circumstances (if any) under which, the research subject or the person authorised to give consent under this Part will be contacted for further consent, including but not limited to changes in the proposed research, serious adverse events that would lead to a change in the proposed research, the development of capacity by minors to make decisions and any other circumstances which could be specific to a particular research proposal; ( m ) whether the research subject would wish to be re‑identified in the case of an incidental finding if the proposed biomedical research expressly provides for such re‑identification; ( n ) the research subject’s right to withdraw his or her consent in the circumstances specified in section 14 and the limitations of such withdrawal as specified in that section; ( o ) the person or persons to contact to obtain further information on the biomedical research and to provide feedback in relation to the biomedical research, respectively; ( p ) such other information as the institutional review board may require; ( q ) such other information as may be prescribed. (2) In the case of the removal, donation or use of human tissue, the appropriate consent must be obtained after the tissue donor or, where applicable, the person authorised to give consent under this Part, has been informed of all of the following: ( a ) the specific research purpose for which the tissue is intended to be used, if this information is available but if not available, the purpose for which the tissue is intended to be used may be stated as for general research; ( b ) whether the tissue will be used for any purpose other than research and if so, the specific purpose for which the tissue will be used; ( c ) the proposed areas of research approved by the institutional review board in a case where it has waived the requirement that the removal of the tissue is primarily for a therapeutic or diagnostic purpose under section 37(3); ( d ) the reasonably foreseeable risks, discomforts or inconveniences to a living donor arising from the removal of the tissue; ( e ) the donation of the tissue is voluntary and the renunciation of the donor’s rights to the tissue and any intellectual property rights that may be derived from the use of the tissue; ( f ) the donor’s right to withdraw his or her consent in the circumstances specified in section 14 and the limitations of such withdrawal as specified in that section; ( g ) any compensation and treatment available to the donor in the event of injury arising from participation in the process of tissue donation; ( h ) any anticipated expenses the donor is likely to incur as a consequence of donating tissue; ( i ) the extent to which records identifying the donor will be kept confidential; ( j ) whether individually‑identifiable information obtained from the tissue donor will be used for future research; ( k ) where applicable, whether biological material taken from the tissue donor will be destroyed, discarded or stored and used for future research; ( l ) whether, and the circumstances under which, the donor or the person authorised to give consent under this Part (as the case may be) will be contacted for further consent; ( m ) whether the tissue donation would result in the use of the donor’s tissue in an individually‑identifiable form; ( n ) whether the tissue will be used in restricted human biomedical research involving human-animal combinations; ( o ) whether the donor or the person authorised to give consent under this Part (as the case may be) would wish to be re‑identified in the case of an incidental finding if the future research expressly provides for such re-identification; ( p ) the person or persons to contact to obtain further information on the purposes for which the tissue will be used and to provide feedback in relation to such purposes, respectively; ( q ) whether the tissue will be exported or removed from Singapore to a place outside Singapore; ( r ) such other information as may be prescribed. (3) Where the research subject or tissue donor is a minor who has sufficient understanding and intelligence to understand what is proposed in the biomedical research or procedure (as the case may be) it is sufficient compliance with this section in respect of that minor if only such information as may be prescribed is provided to that minor. (4) Subsection (3) does not affect the duty to provide the information specified in this section to the adult parent or guardian of the minor where the consent of the adult parent or guardian in addition to the consent of the minor is required under this Part.


document_id: hbra-2015
provision_ref: s13
chapter: PART 3 - CONSENT
section: 13
title: Waiver of appropriate consent by institutional review board
content:
13. —(1) Despite anything in this Part, an institutional review board which is the reviewing authority of a human biomedical research proposal may waive the requirement — ( a ) for the appropriate consent obtained for the participation of a person as a research subject or for the use of human tissue (as the case may be) to be in writing, in such circumstances as are specified in Part 1 of the Fifth Schedule; ( b ) to obtain appropriate consent for the use of human biological material or health information (as the case may be) in such circumstances as are specified in Part 2 of the Fifth Schedule; or ( c ) to obtain appropriate consent for the participation of a person as a research subject for emergency research in such circumstances as are specified in Part 3 of the Fifth Schedule. (2) Despite sections 8 and 10, an institutional review board which is the reviewing authority of a human biomedical research proposal may waive the requirement to obtain the appropriate consent of at least one adult parent or guardian for the participation of a minor as a research subject if the board is satisfied that — ( a ) the proposed research involves no more than minimal risk to the research subjects; ( b ) the waiver of parental consent will not adversely affect the research subject’s rights and welfare; and ( c ) the proposed research may not practicably be carried out unless there is such a waiver, and the research proposal — (i) is designed for conditions or for a research subject population for which parental or guardian consent is not a reasonable requirement to protect the research subjects (such as neglected or abused minors), and an appropriate mechanism for protecting the minors is substituted; (ii) is of such a private and sensitive nature that it is not reasonable to require permission, (such as adolescents in studies concerning treatment of sexually transmitted diseases); or (iii) is within the description of such circumstances as may be prescribed. (3) To avoid doubt — ( a ) subsection (1) does not apply to the waiver of consent for the removal of human tissue from a person; ( b ) a waiver under subsection (1) or (2) does not affect a person’s duty to protect individually‑identifiable information from unauthorised disclosure under sections 29 and 39 or imposed by law; and ( c ) nothing in this section provides immunity to the custodian of any individually‑identifiable information for such information if disclosed, unless the disclosure was done in accordance with this Act. (4) A waiver under subsection (1) or (2) has effect despite any obligation as to confidentiality or other restriction upon the disclosure or use of information imposed by law, contract or rules of professional conduct. (5) A researcher who conducts human biomedical research pursuant to a waiver under subsection (1) or (2) is not treated as being in breach of any obligation as to confidentiality or other restriction upon the disclosure or use of information or material imposed by law, contract or rules of professional conduct.


document_id: hbra-2015
provision_ref: s14
chapter: PART 3 - CONSENT
section: 14
title: Withdrawal of consent
content:
14. —(1) A research subject or any person who is authorised to give consent on the subject’s behalf under this Part may, at any time, withdraw the consent to the subject’s participation in the human biomedical research. (2) A donor of human tissue or any person who is authorised to give consent on the donor’s behalf under this Part may, at any time, withdraw the consent to the use of the donor’s tissue for research if — ( a ) the tissue is individually‑identifiable and has not been used for the research; or ( b ) the tissue is individually‑identifiable and has been used for the research but it is practicable to discontinue further use of the tissue for the research. (3) The withdrawal of consent in the circumstances specified in subsection (1) or (2)( b ) does not affect the research information obtained before the consent is withdrawn and such information may be retained and used for the research. (4) Any penalty or damages imposed solely by reason of the withdrawal of consent permitted by this section is void and unenforceable.


document_id: hbra-2015
provision_ref: s15
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 15
title: Appointment and notification of institutional review boards
content:
15. —(1) A research institution must appoint one or more institutional review boards for the purpose of reviewing human biomedical research conducted under the supervision and control of that research institution and in accordance with such requirements as may be prescribed. (2) To avoid doubt, a person may be appointed as a member concurrently of 2 or more institutional review boards appointed by the same research institution or different research institutions. (3) A person who is appointed as a member concurrently of 2 or more institutional review boards is not disqualified from sitting on the different boards which are reviewing proposals for human biomedical research that are part of the same research or are otherwise connected or related. (4) A research institution must notify the Director‑General of — ( a ) any institutional review board which it has appointed under this section or section 16; or ( b ) any institutional review board which appointment it has revoked, as the case may be. [Act 11 of 2023 wef 01/05/2023] (5) A notification for the purposes of subsection (4) must be submitted to the Director‑General in such form and manner and within such time as the Director‑General may require, and must be accompanied by such fee as may be prescribed. [Act 11 of 2023 wef 01/05/2023] (6) Any person who contravenes subsection (4)( a ) or ( b ) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (7) Any person who, in submitting a notification for the purposes of subsection (4) — ( a ) makes any statement or furnishes any document which that person knows to be false or does not believe to be true; or ( b ) by the intentional suppression of any material fact, furnishes information which is misleading, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s16
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 16
title: Appointment of institutional review boards by multiple research institutions
content:
16. —(1) This section applies where human biomedical research is conducted jointly or in collaboration with more than one research institution and there is an agreement among the research institutions for one research institution to be appointed as the lead research institution for the purpose of coordinating the research (called in this section the lead research institution). (2) For the purposes of their common human biomedical research, the research institutions may, instead of appointing the institutional review boards appointed by them under section 15, appoint a common institutional review board which may be the institutional review board appointed by the lead research institution or such other institutional review board as may be agreed among the institutions. (3) This Act applies, with the necessary modifications, to the common institutional review board designated by the research institutions under subsection (2) in the same manner as it applies to the institutional review board appointed by the research institution under section 15.


document_id: hbra-2015
provision_ref: s17
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 17
title: Functions and duties of institutional review boards
content:
17. —(1) The functions and duties of an institutional review board are — ( a ) to carry out a review (called in this Act an initial review) of any proposed human biomedical research (called in this section the proposed research) on ethical grounds; ( b ) to carry out a review of the progress of the proposed research on ethical grounds at such times as may be prescribed; ( c ) to assess the suitability and qualifications of the researcher for the proposed research; ( d ) to assess whether the minors or the class of minors (if any) who are research subjects in the proposed research are capable of giving consent to the proposed research, having regard to the ages, psychological states and maturity of the minors or class of minors involved; ( e ) to assess whether the participation by the minors who lack sufficient understanding and intelligence to give consent or the class of such minors, or the adults or minors who lack mental capacity or the class of such adults or minors (if any) in the proposed research is scientifically necessary and ethically appropriate for the conduct of the proposed research; ( f ) to assess that the requirements in Part 3 of the Fifth Schedule are fulfilled before approving any proposed emergency research; ( g ) to assess whether there are adequate provisions for taking the consent of the minors or the class of minors (if any) who are research subjects in the proposed research; ( h ) to assess if a data and safety monitoring board is necessary for the purposes of the proposed research; ( i ) to assess the suitability and adequacy of the system of oversight of the research institution conducting the particular research proposal; ( j ) to assess the suitability of the premises for the proposed research; ( k ) if the board considers appropriate — (i) to grant its approval for the research to be conducted or continued, as the case may be; (ii) to require modifications to be made to the research proposal before granting its approval or allowing the proposed research to continue, as the case may be; or (iii) to disallow the conduct or continuation of the proposed research (as the case may be) with written justifications; and ( l ) to make such other assessments or carry out such other functions or duties as may be required or imposed under this Act. (2) Despite subsection (1), if the chairperson of an institutional review board that is responsible for reviewing a proposed human biomedical research or another member authorised by the board is satisfied that the proposed research falls within such criteria as may be prescribed, including but not limited to the risk of harm to the research subjects, the chairperson or the authorised member may, if he or she considers appropriate — ( a ) exempt the proposed research from the requirement to be approved by an institutional review board; or ( b ) review the proposed research proposal through an expedited process by the chairperson alone or by a single member authorised by the institutional review board, subject to such conditions as may be prescribed or imposed by the board.


document_id: hbra-2015
provision_ref: s18
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 18
title: Composition, quorum and proceedings of institutional review board
content:
18. —(1) The composition, quorum and proceedings of an institutional review board must be in accordance with regulations made under section 63. (2) The office of a member of an institutional review board becomes vacant if the member — ( a ) dies; ( b ) resigns his or her office; ( c ) becomes subject to any of the disqualifications specified in the regulations; ( d ) becomes subject to a disqualification order made under the regulations; or ( e ) has his or her appointment revoked before the expiry of the term for which he or she has been appointed. (3) If any vacancy arises in the institutional review board, the research institution may appoint any person who is eligible under the regulations to fill the vacancy. (4) An institutional review board may act despite any vacancy in the board, except that where the number of members of the board becomes less than 5, the board is dissolved. (5) The validity of any proceedings of an institutional review board is not affected — ( a ) by any defect in the appointment or qualification of any member of the board; ( b ) by any contravention of section 19(1) by any member of the board; or ( c ) by any contravention of the regulations relating to the procedures of institutional review boards except for the requirements relating to the quorum for meetings of the board.


document_id: hbra-2015
provision_ref: s19
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 19
title: Conflicts of interest
content:
19. —(1) A member of an institutional review board must declare at every meeting of the board the nature and extent of all conflicts of interest or potential conflicts of interest in relation to a matter under consideration by the board at that meeting, including such circumstances as may be prescribed in regulations made under section 63. (2) A person who is a member concurrently of 2 or more institutional review boards which are reviewing proposals for human biomedical research that are part of the same research or are otherwise connected or related — ( a ) is not disqualified from participating in the proceedings of the boards on the ground of conflicts of interests by reason only of such concurrent memberships; but ( b ) must disclose his or her participation in each board’s proceedings to all the other boards.


document_id: hbra-2015
provision_ref: s20
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 20
title: Application to institutional review board for review
content:
20. Every application to an institutional review board for the review of human biomedical research must be made by one or more researchers responsible for the conduct and supervision of the research in accordance with such requirements as may be prescribed.


document_id: hbra-2015
provision_ref: s21
chapter: PART 4 - INSTITUTIONAL REVIEW BOARDS
section: 21
title: Appeal against decision of institutional review board
content:
21. —(1) Any researcher who, having submitted an application to an institutional review board for initial review, is aggrieved by the decision of the institutional review board (called in this section the first board) not to grant approval for the research to be conducted or continued (as the case may be) may within 30 days after the decision of the first board, submit an appeal to the research institution which appointed the first board. (2) The research institution receiving an appeal under subsection (1) may — ( a ) dismiss the appeal; ( b ) direct the first board to reconsider and review its decision; or ( c ) direct the researcher to submit the research to another institutional review board appointed by the research institution (called in this section the second board) for a second initial review. (3) No appeal under subsection (1) is allowed unless the first board has confirmed in writing that it has disallowed the conduct or continuation of the research. (4) To avoid doubt, there is no appeal against the decision of the research institution or the second board referred to in subsection (2).


document_id: hbra-2015
provision_ref: s22
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 22
title: Conduct of human biomedical research and duties of researcher
content:
22. —(1) No human biomedical research can be conducted except under the supervision and control of a research institution with — ( a ) a place of business in Singapore; and ( b ) at least 2 individuals ordinarily resident in Singapore who are responsible on behalf of the research institution for the supervision and control of the biomedical research. (2) No person can conduct any human biomedical research unless he or she has first complied with all of the following requirements: ( a ) he or she has made the necessary contractual or other arrangements with a research institution referred to in subsection (1) for the proposed research to be conducted under the supervision and control of the research institution; ( b ) he or she has ensured that the proposed research has been — (i) reviewed and approved by an institutional review board appointed by the research institution referred to in paragraph ( a ); or (ii) exempted from review by an institutional review board under section 17(2); ( c ) he or she has ensured that, except in such circumstances as may be prescribed, appropriate consent has been obtained in accordance with Part 3 prior to the research subject’s participation or the use of individually‑identifiable biological material or health information of the research subject in the proposed research, as the case may be; ( d ) he or she has ensured that where the human biomedical research involves human gametes or embryos, whether individually‑identifiable or not, the appropriate consent must be obtained from the research subject or donor who has capacity to give consent in person and not from a person authorised under Part 3 to give consent on the subject’s or donor’s behalf. (3) A researcher must ensure that — ( a ) the research does not deviate from the research proposal that has been reviewed and approved or exempted from review by an institutional review board unless the deviation — (i) has been reviewed and approved, or otherwise exempted from review, by the institutional review board; or (ii) is necessary to mitigate an immediate risk of harm to a research subject and the researcher without unreasonable delay informs the institutional review board of the deviation; ( b ) any research is immediately discontinued if the institutional review board has withdrawn its approval for the research unless the immediate discontinuation will result in a risk of harm to the research subject; ( c ) the further participation of the research subject or further use of the individually‑identifiable biological material or health information of the research subject is immediately discontinued if the consent has been withdrawn or is otherwise invalid unless the immediate discontinuation will result in a risk of harm to the research subject; and ( d ) all such appropriate and necessary measures are taken to mitigate any risk of harm that has arisen under paragraph ( b ) or ( c ). (4) A researcher must ensure that a minor who lacks sufficient understanding and intelligence, or an adult or minor who lacks mental capacity to give consent, must not be a research subject in any biomedical research unless there are reasonable grounds for believing that biomedical research of comparable effectiveness cannot be carried out without the participation of the class of persons to which the minor or adult belongs, as the case may be. (5) To avoid doubt, the delegation of any obligation or duty under this Act to another person or service provider under a contract or other arrangement does not absolve or relieve the person of any of his or her obligations or duties under this Act. (6) Any person who contravenes subsection (1), (2), (3) or (4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.


document_id: hbra-2015
provision_ref: s23
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 23
title: Functions and duties of research institutions
content:
23. —(1) Every research institution must, in respect of any human biomedical research to be conducted under its supervision and control — ( a ) submit a notification in such form and manner, and within such time as may be prescribed, before the commencement of the first human biomedical research conducted under that research institution’s supervision and control; ( b ) submit, in accordance with section 24(1), a declaration of compliance in respect of all human biomedical research conducted under its supervision and control in the preceding 12 months, or such other period of time as the Director‑General may require; and [Act 11 of 2023 wef 01/05/2023] ( c ) ensure that there is in force an approval for the human biomedical research under section 17(1) issued by an institutional review board which the research institution had appointed or is an exemption under section 17(2) of the requirement for that research to be approved by the institutional review board appointed by the research institution. (2) Every research institution must, in respect of any human biomedical research which is carried out under its supervision and control — ( a ) supervise, review and proactively monitor the conduct of the research; ( b ) designate a principal person in charge to be responsible for ensuring that the research institution complies with this Act; ( c ) formulate and implement appropriate standards, policies and procedures to supervise, review and monitor the conduct of the research; ( d ) establish a data and safety monitoring board if its institutional review board considers that it is necessary for the purposes of any particular research proposal; ( e ) investigate any areas of concern and take such remedial measures as appropriate; ( f ) ensure that the research — (i) is in compliance with the requirements of this Act; and (ii) is conducted in accordance with its standards, policies and procedures referred to in paragraph ( c ); ( g ) ensure that, where the human biomedical research is conducted jointly or in collaboration with more than one research institution, there is an agreement among the research institutions for one research institution to be appointed as the lead research institution for the purpose of coordinating the research; and ( h ) perform such other functions and duties as may be prescribed by the Minister. (3) Every research institution must notify the Director‑General, in such form and manner as may be prescribed, of — ( a ) the commission of any suspected offence or contravention under this Act or the regulations; ( b ) the occurrence of any serious adverse event; and ( c ) such other matters as may be prescribed. [Act 11 of 2023 wef 01/05/2023] (4) The designation of a principal person in charge by a research institution under subsection (2)( b ) does not absolve or relieve the institution of any of its obligations or duties under this Act. (5) To avoid doubt, the delegation of any obligation or duty under this Act to another person or service provider under a contract or other arrangement does not absolve or relieve the research institution of any of its obligations or duties under this Act. (6) Any person who contravenes subsection (1)( a ) or ( b ) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (7) Any person who contravenes subsection (1)( c ) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both. (8) Any person who contravenes subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s24
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 24
title: Declaration of compliance by research institution
content:
24. —(1) The declaration of compliance that a research institution is required to submit to the Director‑General under section 23(1) for all research conducted under the supervision and control of the research institution must be in such form and submitted in such manner and within such time as may be prescribed and must be accompanied by — ( a ) such particulars, information and documents as may be prescribed; ( b ) if required by the Director‑General, a statutory declaration by the research institution verifying any information contained in or related to the declaration of compliance; and [Act 11 of 2023 wef 01/05/2023] ( c ) such fee as may be prescribed. [Act 11 of 2023 wef 01/05/2023] (2) A research institution must notify the Director‑General — ( a ) of any change in the information submitted under subsection (1)( a ), within 30 days after the occurrence of the change or such longer period as the Director‑General may allow in any particular case; and [Act 11 of 2023 wef 01/05/2023] ( b ) of its intention to cease operating as a research institution at least 30 days before the cessation of operation or such shorter period as the Director‑General may allow in any particular case. [Act 11 of 2023 wef 01/05/2023] (3) Any person who, in submitting a declaration of compliance referred to in subsection (1) or any notification referred to in subsection (2) — ( a ) makes any statement or furnishes any document which he or she knows to be false or does not believe to be true; or ( b ) by the intentional suppression of any material fact, furnishes information which is misleading, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. (4) Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: hbra-2015
provision_ref: s25
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 25
title: Appropriate consent from research subjects
content:
25. No human biomedical research can be conducted if the appropriate consent of a person for participation as a research subject, including the use of his or her biological material or individually‑identifiable health information, has not been obtained in accordance with Part 3.


document_id: hbra-2015
provision_ref: s26
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 26
title: Compelling person to participate in research
content:
26. —(1) Any person who — ( a ) by means of coercion or intimidation, compels another person against that person’s will to participate or continue to participate as a research subject in any human biomedical research; ( b ) by means of coercion or intimidation, compels another person ( A ) against A ’s will to give A ’s consent or to refrain from withdrawing A ’s consent for the participation of another person ( B ) as a research subject in any human biomedical research; ( c ) by means of deception or misrepresentation, causes another person to participate or continue to participate as a research subject in any human biomedical research; or ( d ) by means of deception or misrepresentation, causes another person ( A ) to give A ’s consent or to refrain from withdrawing A ’s consent for the participation of another person ( B ) as a research subject in any human biomedical research, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both. (2) It is a defence to a prosecution under subsection (1)( c ) if the defendant proves all of the following: ( a ) the deception or misrepresentation was a necessary requirement of the human biomedical research; ( b ) the possibility of the deception or misrepresentation was disclosed to the research subject; ( c ) the research was conducted in accordance with the research proposal approved by the reviewing authority.


document_id: hbra-2015
provision_ref: s27
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 27
title:
Duty to protect health information and human biological material against loss, unauthorised disclosure, etc.

content:
27. —(1) Every person who has obtained individually‑identifiable information or human biological material for the purposes of human biomedical research must take all reasonable steps and safeguards as may be necessary, including rendering information or material non‑identifiable, to protect such information or material against accidental or unlawful loss, modification or destruction, or unauthorised access, disclosure, copying, use or modification. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (3) In this section and section 28, the act of rendering information or material non‑identifiable means the removal of identifying details from the information or material so that the identity of the research subject from whom the information or material was obtained cannot be readily discovered or ascertained by a person who subsequently accesses or receives the information or material.


document_id: hbra-2015
provision_ref: s28
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 28
title: No re-identification of anonymised information or biological material without consent
content:
28. —(1) This section applies to any information or human biological material — ( a ) relating to human biomedical research; and ( b ) which was individually‑identifiable but which has been rendered non-identifiable within the meaning of section 27(3). (2) No person who is in possession of or in contact with any information or human biological material referred to in subsection (1) can take any action to identify the person from whom such information or material was obtained except — ( a ) with the consent of the research subject or the person authorised under Part 3 to give consent on the research subject’s behalf, as the case may be; ( b ) when it is necessary to do so in connection with the administration or execution of anything under this Act; ( c ) when ordered to do so by a court; ( d ) where the information on the identity is publicly available; ( e ) for the purpose of providing the identity to any person or class of persons to whom, in the opinion of the Director‑General, it is in the public interest that the information be disclosed; [Act 11 of 2023 wef 01/05/2023] ( f ) where it is permitted or provided for under this Act or any other written law or rule of law; or ( g ) in such other circumstances and to such persons as may be prescribed. (3) Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s29
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 29
title: Restrictions on disclosure of information
content:
29. —(1) No person may disclose any individually-identifiable information of any research subject which has come to his or her knowledge in the course of discharging his or her functions or duties under this Act, or by virtue of his or her conduct or review of the human biomedical research (as the case may be) except — ( a ) with the consent of the research subject or the person authorised under Part 3 to give consent on his or her behalf, as the case may be; ( b ) when it is necessary to do so in connection with the administration or execution of anything under this Act; ( c ) when ordered to do so by a court; ( d ) where the information is publicly available; ( e ) to any person or class of persons to whom, in the opinion of the Director‑General, it is in the public interest that the information be disclosed; [Act 11 of 2023 wef 01/05/2023] ( f ) where any other right of disclosure arises under this Act or any other written law or rule of law; or ( g ) in such other circumstances and to such persons as may be prescribed. (2) No person receiving any individually-identifiable information or human biomedical material of a research subject, may disclose any individually-identifiable information of the research subject, if at the time when the person received the information or material, the person knew or had reasonable grounds to believe that it had been communicated or supplied to him or her in contravention of this Act or any other written law or rule of law. (3) Any person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s30
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 30
title: Prohibited human biomedical research
content:
30. —(1) Despite anything in this Act, no research institution or person can conduct, supervise or control any prohibited human biomedical research specified in the Third Schedule. (2) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both.


document_id: hbra-2015
provision_ref: s31
chapter: PART 5 - REGULATION OF HUMAN BIOMEDICAL RESEARCH
section: 31
title: Restricted human biomedical research
content:
31. —(1) No research institution or person can conduct, supervise or control any restricted human biomedical research specified in the Fourth Schedule except in accordance with such requirements as the Minister may prescribe and such prescribed requirements are in addition to and not in lieu of the requirements in this Act. (2) Without limiting subsection (1), the additional requirements which may be prescribed for the purposes of subsection (1) may include the following: ( a ) that the Director‑General should be notified of the conduct of such restricted human biomedical research; [Act 11 of 2023 wef 01/05/2023] ( b ) that the restricted human biomedical research should be carried out only under, and in accordance with the conditions of approval obtained from the Director‑General or a public officer authorised by the Minister; [Act 11 of 2023 wef 01/05/2023] ( c ) that the restricted human biomedical research should be reviewed by an institutional review board, or such other committee as may be prescribed, comprising members with certain specified qualifications; ( d ) that the restricted human biomedical research should be conducted only by certain specified persons; ( e ) that the appropriate consent in a restricted human biomedical research be obtained from the research subject who has capacity to give consent in person and not from a person authorised under Part 3 to give consent on the subject’s behalf; ( f ) that the restricted human biomedical research should be carried out only at certain specified premises; ( g ) that the restricted human biomedical research should or should not be conducted in any specified manner. (3) No person can use any human tissue in restricted human biomedical research unless — ( a ) one of the following types of consent for the tissue to be used for the particular restricted human biomedical research has been obtained: (i) in a case where the donor is not a minor and has capacity to give consent, appropriate consent obtained from the donor in person and not from a person authorised under Part 3 to give consent on the donor’s behalf; (ii) in a case where the donor is a minor who has sufficient understanding and intelligence to enable the minor to understand what is proposed in the procedure, appropriate consent obtained from both the minor and, unless waived under section 13(2), at least one adult parent or guardian of the minor; (iii) in the case of human tissue imported from a place outside Singapore, consent obtained in accordance with the legal or ethical requirements of that place; and ( b ) the use is in accordance with any conditions or restrictions specified as part of the consent. (4) Any person who contravenes subsection (1) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both.


document_id: hbra-2015
provision_ref: s32
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 32
title: Commercial trading of human tissue prohibited
content:
32. —(1) Subject to subsections (4) and (5), a contract or an arrangement under which a person agrees, for valuable consideration, whether given or to be given to himself or herself or to another person, to the sale or supply of any human tissue from his or her body or from the body of another person, whether before or after his or her death or the death of the other person (as the case may be) is void. (2) A person who enters into a contract or an arrangement of the kind referred to in subsection (1) and to which that subsection applies shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both. (3) Any person who — ( a ) gives or offers to give valuable consideration for the sale or supply of, or for an offer to sell or supply, any human tissue from the body of another person other than for the purpose of transplantation to his or her body; ( b ) receives valuable consideration for the sale or supply of, or for an offer to sell or supply, any human tissue from the body of another person; ( c ) offers to sell or supply any human tissue from the body of another person for valuable consideration; ( d ) initiates or negotiates any contract or arrangement for the sale or supply of, or for an offer to sell or supply, any human tissue from the body of another person for valuable consideration other than for the purpose of transplantation to his or her body; or ( e ) takes part in the management or control of a body corporate or body unincorporate whose activities consist of or include the initiation or negotiation of any contract or arrangement referred to in paragraph ( d ), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both. (4) Subsections (1) and (3) do not apply to or in relation to — ( a ) a contract or an arrangement providing only for the reimbursement of any expenses necessarily incurred by a person in relation to the removal of human tissue in accordance with the provisions of any other written law; ( b ) any scheme introduced or approved by the Government granting medical benefits or privileges to any human tissue donor and any member of the donor’s family or any person nominated by the donor; and ( c ) any contract, arrangement or valuable consideration providing only for the defraying or reimbursing, in money or money’s worth, of such costs or expenses that may be reasonably incurred by a living person in relation to — (i) the removal, transportation, preparation, preservation, quality control or storage of any human tissue; (ii) the costs or expenses (including the costs of travel, accommodation, domestic help or child care) or loss of earnings so far as are reasonably or directly attributable to that person supplying any human tissue from his or her body; and (iii) any short-term or long-term medical care or insurance protection of that person which is or may reasonably be necessary as a consequence of his or her supplying any human tissue from his or her body. (5) Nothing in this section will render inoperative a consent or an authority given or purporting to have been given under this Act in relation to any human tissue from the body of a person or in relation to the body of a person if a person acting pursuant to the consent or authority did not know and had no reason to know that the human tissue or the body was the subject matter of a contract or an arrangement referred to in subsection (1) or (3). (6) This section and section 33 do not apply to any human tissue where any of the following provisions applies to that tissue: ( a ) section 13 or 14 of the Human Organ Transplant Act 1987 (Prohibition of trading in organs and blood); ( b ) section 13 of the Human Cloning and Other Prohibited Practices Act 2004 (Prohibition against commercial trading in human eggs, human sperm and human embryos).


document_id: hbra-2015
provision_ref: s33
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 33
title: Advertisements relating to commercial trading of human tissue prohibited
content:
33. —(1) No person may issue or cause to be issued any advertisement relating to the buying or selling in Singapore of any human tissue or of the right to take any human tissue from the body of a person. (2) In this section, “advertisement” includes every form of advertising, whether in a publication, or by the display of any notice or signboard, or by means of any catalogue, price list, letter (whether circulated or addressed to a particular person) or other documents, or by words inscribed on any article, or by the exhibition of a photograph or a cinematograph film, or by way of sound recording, sound broadcasting or television, or in any other way, and any reference to the issue of an advertisement is construed accordingly. (3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both.


document_id: hbra-2015
provision_ref: s34
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 34
title: Notification of tissue bank
content:
34. —(1) A research institution must notify the Director‑General of any tissue bank which the research institution is directly or indirectly operating or which is part of the research institution. [Act 11 of 2023 wef 01/05/2023] (2) A tissue bank must notify the Director‑General of its particulars unless a research institution has made a notification of that tissue bank in accordance with subsection (1). [Act 11 of 2023 wef 01/05/2023] (3) A notification for the purposes of subsection (1) or (2) must be submitted to the Director‑General in such form and manner, with such particulars and within such time as may be prescribed, and must be accompanied by such fee as may be prescribed. [Act 11 of 2023 wef 01/05/2023] (4) Any person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (5) Any person who, in submitting a notification for the purposes of subsection (1) or (2) — ( a ) makes any statement or furnishes any document which he or she knows to be false or does not believe to be true; or ( b ) by the intentional suppression of any material fact, furnishes information which is misleading, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s35
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 35
title: Duties of tissue bank
content:
35. —(1) Every tissue bank must, in respect of any tissue banking activity to be conducted under its supervision and control — ( a ) submit a notification in such form and manner, and within such time as may be prescribed, before the commencement of any tissue banking activity conducted under that tissue bank’s supervision and control; and ( b ) submit, in accordance with section 36, a declaration of compliance in respect of all tissue banking activities conducted under its supervision and control in the preceding 12 months, or such other period of time as the Director‑General may require. [Act 11 of 2023 wef 01/05/2023] (2) Every tissue bank must, in respect of any tissue banking activity which is carried out under its supervision and control — ( a ) supervise, review and proactively monitor the conduct of the tissue banking activity; ( b ) designate a principal person in charge to be responsible for ensuring that the tissue bank complies with this Act; ( c ) formulate and implement appropriate standards, policies and procedures to supervise, review and monitor the conduct of the tissue banking activity; ( d ) investigate any areas of concern and take such remedial measures as appropriate; ( e ) ensure that the tissue banking activity — (i) is in compliance with the requirements of this Act; and (ii) is conducted in accordance with its standards, policies and procedures referred to in paragraph ( c ); ( f ) ensure that if any human tissue under its supervision and control is to be exported or otherwise removed from Singapore to a place outside Singapore, the export or removal is carried out in accordance with prescribed requirements, including but not limited to requirements in relation to consent from the donor; ( g ) ensure that if any human tissue is to be removed from its supervision and control in circumstances other than in paragraph ( f ), the removal is carried out in accordance with prescribed requirements, including but not limited to requirements in relation to approval for the removal of individually‑identifiable tissue from an institutional review board and scientific endorsement by experts on the merits of the research for which the tissue rendered non‑identifiable within the meaning of section 27(3) are removed; and ( h ) perform such other functions and duties as may be prescribed by the Minister. (3) Every tissue bank must notify the Director‑General, in such form and manner as may be prescribed, of — ( a ) the commission of any suspected offence or contravention under this Act or the regulations; ( b ) the occurrence of any serious adverse event; and ( c ) such other matters as may be prescribed. [Act 11 of 2023 wef 01/05/2023] (4) The designation of a principal person in charge by a tissue bank under subsection (2)( b ) does not absolve or relieve the tissue bank of any of its obligations or duties under this Act. (5) To avoid doubt, the delegation of any obligation or duty under this Act to another person or service provider under a contract or other arrangement does not absolve or relieve the tissue bank of any of its obligations or duties under this Act. (6) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. (7) Any person who contravenes subsection (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s36
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 36
title: Declaration of compliance by tissue bank
content:
36. —(1) The declaration of compliance that a tissue bank is required to submit to the Director‑General under section 35(1) for all tissue banking activities conducted under the supervision and control of the tissue bank must be in such form and submitted in such manner and within such time as may be prescribed and must be accompanied by — ( a ) such particulars, information and documents as may be prescribed; ( b ) if required by the Director‑General, a statutory declaration by the tissue bank verifying any information contained in or related to the declaration of compliance; and [Act 11 of 2023 wef 01/05/2023] ( c ) such fee as may be prescribed. [Act 11 of 2023 wef 01/05/2023] (2) A tissue bank must notify the Director‑General — ( a ) of any change in the information submitted under subsection (1)( a ), within 30 days after the occurrence of the change or such longer period as the Director‑General may allow in any particular case; and [Act 11 of 2023 wef 01/05/2023] ( b ) of its intention to cease operating as a tissue bank at least 30 days before the cessation of operation or such shorter period as the Director‑General may allow in any particular case. [Act 11 of 2023 wef 01/05/2023] (3) Any person who, in submitting a declaration of compliance referred to in subsection (1) or any notification referred to in subsection (2) — ( a ) makes any statement or furnishes any document which he or she knows to be false or does not believe to be true; or ( b ) by the intentional suppression of any material fact, furnishes information which is misleading, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. (4) Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.


document_id: hbra-2015
provision_ref: s37
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 37
title: Restrictions on activities relating to human tissue
content:
37. —(1) No person may remove any human tissue from a donor unless — ( a ) where the tissue is to be removed for a therapeutic or diagnostic purpose but will also be or is likely to be used for research purposes, appropriate consent has been obtained for these research purposes in addition to the consent obtained for the therapeutic or diagnostic purpose; or ( b ) where the tissue is to be removed for a research purpose, appropriate consent has been obtained for the tissue to be removed from the donor. (2) No person may remove any human tissue from any of the following persons unless the removal of the tissue was primarily for a therapeutic or diagnostic purpose: ( a ) an adult who lacks mental capacity; ( b ) a minor who lacks mental capacity; ( c ) a minor who lacks sufficient understanding and intelligence to give consent. (3) Despite subsection (2), an institutional review board may waive the requirement that the tissue be removed, from any person referred to in that subsection, primarily for a therapeutic or diagnostic purpose if the board is satisfied that — ( a ) the removal of the tissue involves no more than minimal risk to that person; and ( b ) there are reasonable grounds for believing that the proposed areas of research cannot be carried out without the use of the tissue from the class of persons to which that person belongs. (4) No person may store any human tissue for subsequent use in research unless that person is reasonably satisfied that — ( a ) appropriate consent has been obtained for the tissue to be stored for subsequent use; and ( b ) the storage is in accordance with any conditions or restrictions specified as part of the appropriate consent. (5) No person may supply any human tissue to another person for use in research unless that person is reasonably satisfied that — ( a ) appropriate consent has been obtained for the tissue to be used in research; ( b ) the intended use is in accordance with any conditions or restrictions specified as part of the appropriate consent; and ( c ) the recipient is informed of the requirements referred to in paragraphs ( a ) and ( b ). (6) No person may use any human tissue in research unless that person is reasonably satisfied that — ( a ) appropriate consent has been obtained for the tissue to be used in research; and ( b ) the intended use is in accordance with any conditions or restrictions specified as part of the appropriate consent. (7) No person may use any human tissue that has been — ( a ) removed from the donor where the sole purpose or one of the purposes of the removal is research; ( b ) stored for use in research; or ( c ) supplied for use in research, for any purpose other than research unless that person is reasonably satisfied that the use is in accordance with the conditions or restrictions (if any) specified as part of the appropriate consent for its use in research. (8) In the case of any human tissue which has been imported from a place outside Singapore, whether on its own or as part of a human body or body part, it is sufficient compliance with subsection (4), (5), (6) or (7) for a person to prove that there is documentary evidence that consent has been given in accordance with the legal or ethical requirements of that place. (9) Where the human tissue was removed from a donor for a therapeutic or diagnostic purpose, no person may store, supply or use the tissue for research or for any other purpose unless the medical practitioner or healthcare institution responsible for the medical treatment of the donor had completed all necessary therapeutic or diagnostic procedures and no longer requires the tissue or part of the tissue for the treatment. (10) This section does not apply to — ( a ) the removal, storage or supply of any human tissue in the course of a post-mortem examination conducted in accordance with the Coroners Act 2010 or carried out pursuant to the order of a Coroner made under that Act; ( b ) the removal, storage or supply of any organ as defined in the Human Organ Transplant Act 1987 and carried out in accordance with that Act; and ( c ) the removal, storage or supply of all or any part of a human body or a post-mortem examination carried out in accordance with the Medical (Therapy, Education and Research) Act 1972. (11) Any person who contravenes this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.


document_id: hbra-2015
provision_ref: s38
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 38
title: Compelling person to donate tissue
content:
38. Any person who — ( a ) by means of coercion or intimidation, compels another person against that person’s will to allow his or her tissue to be removed from his or her body; ( b ) by means of coercion or intimidation, compels another person ( A ) against A ’s will to give A ’s consent or to refrain from withdrawing A ’s consent for the removal of tissue from the body of another person ( B ); ( c ) by means of deception or misrepresentation, causes another person to allow or continue to allow his or her tissue to be removed from his or her body; or ( d ) by means of deception or misrepresentation, causes another person ( A ) to give A ’s consent or to refrain from withdrawing A ’s consent for the removal of tissue from the body of another person ( B ), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 10 years or to both.


document_id: hbra-2015
provision_ref: s39
chapter: PART 6 - REGULATION OF HUMAN TISSUE ACTIVITIES
section: 39
title: Restrictions on disclosure of information on tissue donor
content:
39. —(1) No person may disclose any individually‑identifiable information on any donor of human tissue which has come to that person’s knowledge except — ( a ) with the consent of the donor or the donor’s legal representative, as the case may be; ( b ) when it is necessary to do so in connection with the administration or execution of anything under this Act; ( c ) when ordered to do so by a court; ( d ) where the information is publicly available; ( e ) to any person or class of persons to whom, in the opinion of the Director‑General, it is in the public interest that the information be disclosed; [Act 11 of 2023 wef 01/05/2023] ( f ) where any other right of disclosure arises under this Act or any other written law or rule of law; or ( g ) in such other circumstances and to such persons as may be prescribed. (2) No person receiving any individually-identifiable information of a donor may disclose any individually-identifiable information of the donor, if at the time when the person received the information or material, the person knew or had reasonable grounds to believe that it had been communicated or supplied to him or her in contravention of this Act or any other written law or rule of law. (3) Any person who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both.


document_id: hbra-2015
provision_ref: s40
chapter: PART 7 - CODES OF PRACTICE AND ETHICS
section: 40
title: Codes of practice or ethics
content:
40. —(1) The Director‑General may, from time to time — ( a ) issue one or more codes of practice for the purpose of providing guidance with respect to the requirements of this Act relating to the taking of consent, safety and research practices and for standards; ( b ) issue one or more codes of practice for the protection of the identity of individuals in relation to individually‑identifiable human biological material and health information; ( c ) issue one or more codes of ethics for the ethical conduct of human biomedical research or tissue banking activity; ( d ) approve as a code of practice or a code of ethics any document prepared by another person or body of persons other than the Director‑General, if the Director‑General considers the document as suitable for this purpose; and [Act 11 of 2023 wef 01/05/2023] ( e ) amend or revoke the whole or part of any code of practice or code of ethics issued under paragraph ( a ), ( b ) or ( c ) or approved under paragraph ( d ). [Act 11 of 2023 wef 01/05/2023] (2) The Director‑General must publish any code of practice or code of ethics issued or approved under subsection (1), including any amendment or revocation of the code, in such manner as the Director‑General thinks fit. [Act 11 of 2023 wef 01/05/2023] (3) Any code of practice or code of ethics issued or approved under this section does not have any legislative effect and need not be published in the Gazette .


