Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024

No. S 380

Goods and Services Tax Act 1993

Goods and Services Tax
(Non-taxable Public Agency Supplies)
Order 2024

In exercise of the powers conferred by section 28(2A) of the Goods and Services Tax Act 1993, the Minister for Finance makes the following Order:

Citation

1.  This Order is the Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024.

Non‑taxable public agency supplies

2.—(1)  The Act does not apply to a supply described in the Schedule (being one made under or in connection with the Act in the heading under which it is described) from and including the date specified against the supply.

(2)  Sub-paragraph (1) does not affect the operation of sub‑paragraphs (3) to (8).

(3)  The Act does not apply to the provision by the Ministry of Home Affairs of information to statutory bodies from its database.

(4)  The following supplies made by the Singapore Police Force are supplies to which the Act does not apply:

(a) any supply in relation to a search of, or the provision of any extract from, records in connection with the commission of offences, or the issue of a Certificate of Clearance;

(b) the comparison and identification of fingerprints.

(5)  The Act does not apply to supplies made by the Immigration & Checkpoints Authority in relation to searches of, and the provision of extracts from, records of statements made by accused persons in connection with the commission of offences.

(6)  The Act does not apply to supplies made by the Central Narcotics Bureau in relation to searches of, and the provision of extracts from, records in connection with the commission of offences.

(6A)  The Act does not apply to supplies made by the Corrupt Practices Investigation Bureau in relation to searches of reports, documents, statements, information or records in the possession of the Corrupt Practices Investigation Bureau, and the provision of copies of reports, documents, statements, plans and photographs which the Director of the Corrupt Practices Investigation Bureau permits to be provided to the public.

[S 768/2024 wef 01/10/2024]

(7)  The following supplies made by the Judiciary are supplies to which the Act does not apply:

(a) any supply made in relation to the conduct of court proceedings (including the enforcement and execution of court orders and judgments);

(b) any supply made in relation to a search of, or the provision of any extract from, records of court proceedings (including the provision of transcripts or notes of evidence of the proceedings);

[S 768/2024 wef 01/10/2024]

(c) any supply made pursuant to an application under any of the following provisions of the Legal Profession Act 1966:

(i) section 15(7) — for a certificate to practise pursuant to an ad hoc admission;

(ii) section 18(2) — for a provisional practising certificate;

(iii) section 25(1) — for a practising certificate.

[S 163/2025 wef 11/03/2025]

(7A)  To avoid doubt, the supplies in sub‑paragraph (7) include any supply made in connection with any use of an electronic filing service established pursuant to either —

(a) Order 28, Rule 2 of the Rules of Court 2021 (G.N. No. S 914/2021); or

(b) Part 28, Rule 3 of the Family Justice (General) Rules 2024 (G.N. No. S 720/2024).

[S 163/2025 wef 11/03/2025]

(8)  Where a public agency did not, before 30 April 2024, account for or collect tax on any supply made by it before that date, then the Act does not apply to any supply of the same description made by the public agency during the period from 30 April 2024 to 30 September 2024 (both dates inclusive).

(9)  To avoid doubt, nothing in the Schedule prevents sub-paragraph (8) from applying to any supply described in that sub-paragraph.

[S 590/2024 wef 12/07/2024]

Meaning of supplies pursuant to applications

2A.—(1)  In the Schedule, a reference to any supply pursuant to an application for or to renew any licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment —

(a) includes (to avoid doubt) —

(i) the processing, consideration or evaluation, and the determination, of the application (but not anything excluded under sub-paragraph (b));

(ii) the grant, renewal or issue of the licence, permit, permission, authorisation, approval, certification, certificate, recognition or exemption, or the making of the appointment, as the case may be;

(iii) any supply in connection with the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment (as the case may be) for which periodic fees are payable during the currency of the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment; and

(iv) any supply for which a late payment fee is payable in connection with a grant, renewal or issue mentioned in sub-paragraph (ii), or any supply in connection with an application to extend the time to make the application; but

(b) does not include —

(i) the conduct or carrying out of any examination, test, investigation, inspection or survey for the purpose of the public agency determining the application, if a fee for the same is separately imposed from any fee for any matter in sub-paragraph (a);

(ii) the provision of or cancellation of any date, or the provision of an alternative date, for any matter mentioned in sub-paragraph (i), if a fee for the matter is separately imposed from any fee for any matter in sub-paragraph (a); and

(iii) the provision of any duplicate, copy or replacement of or evidence of the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment.

(2)  However, a supply mentioned in sub-paragraph (1)(b) may be included in the Schedule as a supply to which the Act does not apply.

[S 768/2024 wef 01/10/2024]

Revocation

3.  Revoke the Goods and Services Tax (Non‑Taxable Government Supplies) Order (O 6).

THE SCHEDULE

Paragraph 2(1)

Accountants Act 2004

Description of supply	Date
1. Any supply pursuant to an application under section 11 or 13 of the Act to register, or to renew the registration of, a public accountant	30 April 2024
2. Any supply pursuant to an application under section 15(2) of the Act for the reinstatement of name in the Register of Public Accountants	30 April 2024
3. Any supply pursuant to an application under section 17 of the Act for the approval of a company or proposed company as an accounting corporation, and the name or proposed name of the accounting corporation	30 April 2024
4. Any supply pursuant to an application under section 18 of the Act for the approval of a firm or proposed firm as an accounting firm, and the name or proposed name of the accounting firm	30 April 2024
5. Any supply pursuant to an application under section 18A of the Act for the approval of a limited liability partnership or proposed limited liability partnership as an accounting LLP, and the name or proposed name of the accounting LLP	30 April 2024
6. Any supply pursuant to an application for the purposes of section 19(4) of the Act for approval of the Oversight Committee of a change in the name of an accounting corporation, accounting firm or accounting LLP	1 October 2024
7. Any supply pursuant to an application under rule 16(1)(b) of the Accountants (Public Accountants) Rules (R 1) for a waiver from any of the prescribed requirements relating to continuing professional education under section 13(3)(a) of the Act	1 October 2024
8. Any supply pursuant to an application under rule 16(2) of the Accountants (Public Accountants) Rules for an exemption from any of the prescribed requirements under section 10(1)(b) of the Act for registration as a public accountant	1 October 2024

[S 768/2024 wef 01/10/2024]

Accounting and Corporate Regulatory Authority Act 2004

Description of supply	Date
1. Any supply pursuant to an application under section 31 of the Act to register, or to renew the registration of, a filing agent	30 April 2024
2. Any supply pursuant to an application under section 32 of the Act to register, or to renew the registration of, a qualified individual	30 April 2024
3. Any supply pursuant to an application under section 35C of the Act for approval for a company or proposed company, a firm or proposed firm, or a limited liability partnership or proposed limited liability partnership, to describe itself as “Chartered Accountant of Singapore” and use the initials “CA (Singapore)” after its name	30 April 2024

Active Mobility Act 2017

Description of supply	Date
1. Any supply pursuant to an application under section 28C of the Act for the registration of a registrable personal mobility device	12 July 2024
2. Any supply pursuant to an application under regulations 8 and 9 of the Active Mobility (Registration of Registrable Personal Mobility Devices) Regulations 2019 (G.N. No. S 13/2019) to transfer the registration of a registered responsible person for a registrable personal mobility device	12 July 2024

Administration of Muslim Law Act 1966

Description of supply	Date
1. Any supply made by the Registry of Muslim Marriages other than —	30 April 2024
(a) a supply in relation to a search in the Register of Muslim Marriages; and (b) the provision of a certified true copy of a marriage certificate
2. Any supply made by the Syariah Court other than a supply in relation to a search in the Register of Divorce.	30 April 2024

Air Navigation Act 1966

Description of supply	Date
1. The grant or renewal under regulation 2H(2) of the Air Navigation (Licensing of Air Services) Regulations (Rg 2) of a licence to provide air services	12 July 2024
2. The grant of a permit under regulation 15(1) of the Air Navigation (Licensing of Air Services) Regulations to provide air services on any non-scheduled journey	12 July 2024
3. [Deleted by S 45/2026 wef 01/02/2026]
4. Any supply pursuant to an application for the purposes of paragraph 7(1) or (8) of the Air Navigation Order (O 2) for the issue or renewal of a Certificate of Airworthiness in respect of an aircraft	12 July 2024
5. Any supply pursuant to an application for the purposes of paragraph 7(7) or (8) of the Air Navigation Order for the issue or renewal of a certificate of validation of a Certificate of Airworthiness in respect of any aircraft	12 July 2024
6. Any supply pursuant to an application under paragraph 8(2) of the Air Navigation Order for a certificate or other form of written approval for the design, production or distribution of any aircraft, aircraft component or aircraft material	12 July 2024
7. Any inspection, test or evaluation carried out under paragraph 8(4) of the Air Navigation Order in connection with the issue of a certificate or other form of written approval mentioned in item 6	12 July 2024
8. Any supply pursuant to an application under paragraph 8A(2) of the Air Navigation Order for or for a renewal of a certificate or other form of written approval for a person to engage in the maintenance of a Singapore registered aircraft or an aircraft component fitted or to be fitted to a Singapore registered aircraft (including the addition of a rating to the certificate or other form of written approval granted or renewed)	12 July 2024
9. Any supply pursuant to an application under paragraph 8B(2) of the Air Navigation Order for or for a renewal of a certificate or other form of written approval for a person to engage in the maintenance of a foreign registered aircraft or an aircraft component fitted or to be fitted to a foreign registered aircraft (including the addition of a rating to the certificate or other form of written approval granted or renewed)	12 July 2024
10. Any supply pursuant to an application for the purposes of paragraph 11 of the Air Navigation Order for an aircraft maintenance licence (including the addition of a rating or additional rating to the licence)	12 July 2024
11. The inclusion of an additional rating in an aircraft maintenance licence under paragraph 11 of the Air Navigation Order	12 July 2024
12. The approval under paragraph 11(9)(c) of the Air Navigation Order of a person to provide a course of training or instruction	12 July 2024
13. Any supply pursuant to an application for the purposes of paragraph 20(1), (3), (3A) or (4) of the Air Navigation Order for or for the renewal of a licence to act as a member of the flight crew of an aircraft or the inclusion or renewal of a rating in the licence	12 July 2024
14. The approval under paragraph 20(13)(c) of the Air Navigation Order for a person to provide a course of training or instruction	12 July 2024
15. The approval or renewal of approval for the purposes of paragraph 20(13)(d) or 23A(2) of the Air Navigation Order for the use of a flight simulation training device for the purpose of conducting any flight training or testing or to provide any course of flight training or instruction	12 July 2024
16. Any supply pursuant to an application for the purposes of paragraph 21 of the Air Navigation Order for the issue of a certificate of validation of any licence as a member of the flight crew of any aircraft granted under the law of any country other than Singapore	12 July 2024
17. The grant under paragraph 55A of the Air Navigation Order of written permission for an exhibition of flying	12 July 2024
18. The approval under paragraph 73A of the Air Navigation Order of a person as qualified to furnish reports to the Chief Executive	12 July 2024
19. [Deleted by S 45/2026 wef 01/02/2026]
20. Any supply pursuant to an application under regulation 5(5) of the Air Navigation (91 — General Operating Rules) Regulations 2018 (G.N. No S 441/2018) for a permit to fly	12 July 2024
21. Any supply (except any supply provided outside Singapore) pursuant to an application under regulation 5(1) of the Air Navigation (119 — Air Operator Certification) Regulations 2018 (G.N. No. S 443/2018) for an air operator certificate	12 July 2024
22. Any supply (except any supply provided outside Singapore) pursuant to an application under regulation 5(1) of the Air Navigation (125 — Complex General Aviation) Regulations 2018 (G.N. No. S 501/2018) for or to renew a complex general aviation certificate	12 July 2024
23. Any supply (except any supply provided outside Singapore) pursuant to an application under regulation 6 of the Air Navigation (137 — Aerial Work) Regulations 2018 (G.N. No. S 502/2018) for or to renew an aerial work certificate	12 July 2024
24. Any supply pursuant to an application under regulation 11 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 (G.N. No. S 833/2019) for or to renew a UA operator permit	12 July 2024
25. Any supply pursuant to an application under regulation 13 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 to vary a UA operator permit	12 July 2024
26. Any supply pursuant to an application under regulation 15 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 for an activity permit	12 July 2024
27. Any supply pursuant to an application under regulation 18A of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 for a UA cross-border permit	12 July 2024
28. Any supply pursuant to an application under regulation 21 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 for or to renew a UA basic training approval	12 July 2024
29. Any supply pursuant to an application under regulation 26 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 for or to renew a UATO approval	12 July 2024
30. Any supply pursuant to an application under regulation 28 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 to vary a UATO approval	12 July 2024
31. Any supply pursuant to an application under regulation 36 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 for a UA pilot licence	12 July 2024
32. Any supply pursuant to an application under regulation 38 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 to vary a UA pilot licence	12 July 2024
33. Any supply pursuant to an application under regulation 44 of the Air Navigation (101 — Unmanned Aircraft Operations) Regulations 2019 to register a registrable unmanned aircraft	12 July 2024
34. The grant under regulation 7 of the Air Navigation (92 — Carriage of Dangerous Goods) Regulations 2022 (G.N. No. S 998/2022) of a dangerous goods permit	12 July 2024
35. The processing, consideration or evaluation, and the determination, of an application pursuant to regulation 5 of the Air Navigation (139 — Aerodromes) Regulations 2023 (G.N. No. S 10/2023) for, and the grant of, an aerodrome certificate or a heliport certificate, but not any supply for which an annual fee is payable	11 March 2025
36. The renewal under regulation 5 of the Air Navigation (139 — Aerodromes) Regulations 2023 of a heliport certificate	12 July 2024
37. Any supply pursuant to an application under regulation 7 of the Air Navigation (47 — Aircraft Registration) Regulations 2026 (G.N. No. S 39/2026) for a certificate of registration	1 February 2026
38. Any supply pursuant to an application under regulation 7 of the Air Navigation (129 — Foreign Operator’s Permit) Regulations 2026 (G.N. No. S 35/2026) for or to renew a foreign operator’s permit	1 February 2026
39. Any supply pursuant to an application under regulation 10 of the Air Navigation (129 — Foreign Operator’s Permit) Regulations 2026 to vary a current foreign operator’s permit	1 February 2026

[S 45/2026 wef 01/02/2026]

[S 163/2025 wef 11/03/2025]

[S 768/2024 wef 01/10/2024]

Amusement Rides Safety Act 2011

Description of supply	Date
1. Any supply pursuant to an application under section 6 of the Act for an installation permit	30 April 2024
2. Any supply pursuant to an application under section 14 or 15 of the Act for or to renew an operating permit	30 April 2024
3. Any supply pursuant to an application under section 24 of the Act for a modification permit	30 April 2024
4. Any supply pursuant to an application under section 36(1)(a) of the Act for approval of the design and plans of the fire and rescue management system of an amusement ride that is to be installed or undergo a major modification	1 October 2024
5. Any supply pursuant to an application under section 36(1)(b) of the Act for a certificate of compliance in respect of the fire and rescue management system of an amusement ride	1 October 2024
6. Any supply pursuant to an application under regulation 9(1) of the Amusement Rides Safety (Fire and Rescue Management System) Regulations 2011 (G.N. No. S 344/2011) to renew such certificate of compliance	1 October 2024
7. Any supply pursuant to an application under regulation 15 of the Amusement Rides Safety (Fire and Rescue Management System) Regulations 2011 for a waiver or modification of any fire safety requirement or minimum requirement in the guidelines	1 October 2024

[S 768/2024 wef 01/10/2024]

Animals and Birds Act 1965

Description of supply	Date
1. Any supply pursuant to an application under section 8 or 16 of the Act for a licence to import or tranship any animal, bird or veterinary biologics, or to export any animal or bird or the carcase of any animal or bird	30 April 2024
2. Any supply pursuant to an application for the purposes of section 53 of the Act for or to renew a licence to treat, vaccinate or inoculate any animal or bird	30 April 2024
3. Any supply pursuant to an application for the purposes of section 54 of the Act for or to renew a licence for premises to be used as a veterinary centre	30 April 2024
4. Any supply pursuant to an application for the purposes of section 55 of the Act for or to renew a licence to possess any veterinary biologics or to inoculate any animal or bird with any veterinary biologics	30 April 2024
5. Any supply pursuant to an application under rule 4 of the Animals and Birds (Dog Licensing and Control) Rules (R 1) for or to renew a licence to own or keep a dog	30 April 2024
6. Any supply pursuant to an application under rule 4 of the Animals and Birds (Pet Shop and Exhibition) Rules (R 2) for or to renew a licence to use any premises as a pet shop, or for any exhibition or distribution of animals or birds	30 April 2024
7. Any supply pursuant to an application under rule 5 of the Animals and Birds (Licensing of Farms) Rules (R 3) for or to renew a licence to keep or maintain a farm	30 April 2024
8. Any supply pursuant to an application under rule 4 of the Animals and Birds (Care and Use of Animals for Scientific Purposes) Rules (R 10) for or to renew a licence to keep or use or allow the keeping or use of any animal for any scientific purpose	30 April 2024
8A. Any supply pursuant to an application for the purposes of paragraph 3(2) or 4 of the Animals and Birds (Importation) Order 2009 (G.N. No. S 126/2009) for a permit to import or tranship any animal or bird part or product	11 March 2025
9. Any supply pursuant to an application under rule 5 of the Animals and Birds (Live Fish) Rules 2011 (G.N. No. S 27/2011) for a permit to import or export live fish	30 April 2024

[S 163/2025 wef 11/03/2025]

[S 768/2024 wef 01/10/2024]

Appraisers Act 1906

Description of supply	Date
1. Any supply pursuant to an application under the Act for or to renew a licence for an appraiser	30 April 2024
2. Any supply pursuant to an application to amend a licence for an appraiser	30 April 2024

  [Deleted by S 643/2025 wef 01/10/2025]

Banking Act 1970

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for a bank licence	1 October 2024
2. Any supply pursuant to an application under section 13A(2) of the Act to register a representative office	1 October 2024
3. Any supply pursuant to an application under section 55S of the Act for a merchant bank licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Bankruptcy Act (Cap. 20, 2009 Revised Edition) (as in force immediately before 30 July 2020) as applied by section 525 of the Insolvency, Restructuring and Dissolution Act 2018

Description of supply	Date
1. Any supply made pursuant to the receipt under section 56C or 88A of the Act by the Official Assignee of any proof of debt	12 July 2024
2. The issue under section 56L of the Act of a certificate of inapplicability of a debt repayment scheme by the Official Assignee	12 July 2024
3. The issue under section 56M of the Act of a certificate of failure of a debt repayment scheme by the Official Assignee	12 July 2024
4. The issue under section 56N of the Act of a certificate of completion of a debt repayment scheme by the Official Assignee	12 July 2024
5. The issue under section 95A(1), 123A(1) or 125 of the Act of a certificate of discharge or a certificate of annulment by the Official Assignee	12 July 2024

Broadcasting Act 1994

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 8 or 9 of the Act for a licence to provide a licensable broadcasting service	1 October 2024
2. Any supply pursuant to an application under regulation 3(1) or 4(1) of the Broadcasting (TVRO System) Regulations (Rg 3) for or to renew a licence to install, import, offer for sale, sell or have in a person’s possession with a view to sale, or operate or have on any premises in Singapore, any broadcasting apparatus	1 October 2024

[S 768/2024 wef 01/10/2024]

Building and Construction Authority Act 1999

Description of supply	Date
1. Any supply pursuant to an application under section 31 of the Act for or to renew a licence to carry on any business of importing any essential construction material	30 April 2024
2. Any supply pursuant to an application under section 34 of the Act for an import permit in respect of a consignment of essential construction material	30 April 2024

Building Control Act 1989

Description of supply	Date
1. Any supply pursuant to an application under section 5 of the Act for approval of the plans of any building works	30 April 2024
2. Any supply pursuant to an application under section 5A of the Act for approval of amended plans showing the proposed departure or deviation from approved plans of building works	30 April 2024
3. Any supply pursuant to the lodgment of plans (including any amended plans) of lodgment works under section 5AA of the Act as a condition of approval	30 April 2024
4. Any supply pursuant to an application under section 6A of the Act for the modification or waiver of any requirement of the building regulations	30 April 2024
5. Any supply pursuant to an application under section 16 of the Act to register, or to renew the registration of, an accredited checker, a specialist accredited checker or an accredited checking organisation	1 October 2024
5A. Any supply pursuant to a submission of a design score under section 22FB(1)(b) of the Act, for the purpose of obtaining the approval of the Commissioner of Building Control	1 October 2024
6. Any supply pursuant to an application under section 29E of the Act for or to renew a Class 1 general builder’s licence, a Class 2 general builder’s licence or a specialist builder’s licence	1 October 2024
7. Any supply pursuant to an application under section 29O of the Act to register, or to renew a registration, to carry on any registrable activity	1 October 2024
8. Any supply pursuant to an application under regulation 4 of the Building Control (Outdoor Advertising) Regulations (Rg 6) for or to renew a licence to display or cause or permit to be displayed any advertisement, animated billboard, balloon sign, directional sign, signboard or skysign, excluding a supply for an additional copy of any such licence for which a fee is paid under regulation 7(6) of those Regulations	30 April 2024
8A. Any supply pursuant to an application under regulation 9(2) of the Building Control (Licensing of Builders) Regulations 2008 (G.N. No. S 641/2008) to vary a Class 2 general builder’s licence to become a Class 1 general builder’s licence	1 October 2024
9. Any supply pursuant to an application under regulation 7 or 12 of the Building Control (Temporary Buildings) Regulations 2018 (G.N. No. S 807/2018) for or for an extension of a temporary building permit	30 April 2024
10. Any supply pursuant to an application under regulation 30 of the Building Control (Fixed Installations) Regulations 2025 (G.N. No. S 614/2025) for or to renew a permit to operate a fixed installation	1 October 2025
11. Any supply pursuant to an application under regulation 45 of the Building Control (Fixed Installations) Regulations 2025 for the modification or waiver of any requirement of the building regulations	1 October 2025

[S 643/2025 wef 01/10/2025]

[S 768/2024 wef 01/10/2024]

Building (Strata Management) Act 2004

Description of supply	Date
1. Any supply pursuant to a filing under section 11 or 12 of the Act of a schedule or an amended schedule of strata units showing the share value of lots or proposed lots in a development	30 April 2024
2. Any supply pursuant to an application for the purposes of section 18 of the Act for approval for an owner developer of a development to collect any charges for the management and maintenance of the development or any common property or limited common property comprised in the development	30 April 2024
3. Any supply pursuant to an application for the purposes of section 41 of the Act for approval for a management corporation to levy additional contributions on a subsidiary proprietor of any lot	30 April 2024
4. Any supply pursuant to an application under section 51 of the Act for an order for the doing of certain acts	30 April 2024
5. [Deleted by S 643/2025 wef 01/10/2025]
6. [Deleted by S 643/2025 wef 01/10/2025]

[S 643/2025 wef 01/10/2025]

Bus Services Industry Act 2015

Description of supply	Date
1. The amendment under regulation 6 of the Bus Services Industry (Bus Service Licence) Regulations 2016 (G.N. No. S 33/2016) of an operating schedule of a bus service licence	30 April 2024
2. Any supply pursuant to an application under section 12 of the Act for or to renew a bus service licence	12 July 2024
3. Any supply pursuant to an application under section 23(1) or 25(3) of the Act for or to renew — (a) a bus depot licence; or (b) a bus interchange licence	11 March 2025

[S 163/2025 wef 11/03/2025]

Business Names Registration Act 2014

Description of supply	Date
1. Any supply pursuant to an application under section 6 or 8 of the Act to register, or to renew the registration of, a person and the person’s business name	30 April 2024
2. Any supply pursuant to an application under section 17(6) of the Act by a person for the Registrar to give a direction to any other person to change that other person’s registered business name	1 October 2024
3. Any supply pursuant to an application under section 18(1) of the Act by a person to change the person’s registered business name	1 October 2024

[S 768/2024 wef 01/10/2024]

Business Trusts Act 2004

Description of supply	Date
1. Any supply pursuant to an application under section 3(1) of the Act to register a business trust	1 October 2024
2. Any supply pursuant to the lodgment of a copy of the provisions in a trust deed of a registered business trust that have been modified or replaced or a copy of the new trust deed (incorporating such modification or replacement) of the registered business trust, under section 31(7)(a) of the Act	1 October 2024
3. Any supply pursuant to the lodgment of a copy of an application to court to cancel the modification or replacement of a trust deed of a registered business trust or a copy of an order of court, under section 31(7)(b) of the Act	1 October 2024
4. Any supply pursuant to the lodgment of a copy of a resolution passed by a majority of the number of votes of the unitholders of the registered business trust, under section 36(1) of the Act (read with section 65 of the Act)	1 October 2024
5. Any supply pursuant to the lodgment of a copy of an order of court under section 41(4), 46(4)(a), 52(4) or any other section of the Act	1 October 2024
6. Any supply pursuant to the lodgment of a written notice of the proposed winding up of a registered business trust, under section 47(2)(a) of the Act	1 October 2024
7. Any supply pursuant to the lodgment of a written notice of the completed winding up of a registered business trust, under section 47(3) or 48(5) of the Act	1 October 2024
8. Any supply pursuant to an application under section 51(1) of the Act to deregister a registered business trust	1 October 2024
9. Any supply pursuant to the lodgment of an affidavit or a statutory declaration with the Authority, under section 51(2) or any other provision of the Act	1 October 2024
10. Any supply pursuant to the lodgment of an objection to deregistration under section 52(1) of the Act	1 October 2024
11. Any supply pursuant to an application under section 53(2) of the Act to extend time to hold an annual general meeting of a registered business trust	1 October 2024
12. Any supply pursuant to the lodgment of a copy of any special resolution or resolution passed or made by any class of unitholders of a registered business trust, under section 65(1) of the Act	1 October 2024
13. Any supply pursuant to the lodgment of a notice of rectification pursuant to an order of court under section 72(3) of the Act	1 October 2024
14. Any supply pursuant to the lodgment of annual returns under section 74(1) of the Act	1 October 2024
15. Any supply pursuant to an application under section 76(4) of the Act to extend time to lay before the unitholders the profit and loss account of the registered business trust	1 October 2024
16. Any supply pursuant to an application under section 77(1) of the Act for relief from the requirements as to the form and content of accounts or report required by section 76(11) of the Act	1 October 2024
17. Any supply pursuant to an application under section 77(4) of the Act to revoke or suspend the operation of an order for relief from the requirements as to the form and content of accounts or report required by section 76(11) of the Act	1 October 2024
18. Any supply pursuant to an application under section 82(10) of the Act to appoint an auditor for a registered business trust	1 October 2024
19. Any supply pursuant to an application under section 112(2) of the Act for an exemption from all or any of the provisions of the Act or the requirements imposed by the Authority under the Act	1 October 2024
20. Any supply pursuant to the lodgment of a notice of a change to the particulars in an application for registration of a business trust, under regulation 8(2) of the Business Trusts Regulations (Rg 2)	1 October 2024
21. Any supply pursuant to the late lodgment of any document under the Act	1 October 2024
22. Any supply pursuant to the lodgment of any application to the Authority under the Act, for which no specific fee is specified in the First Schedule to the Business Trusts Regulations	1 October 2024
23. Any supply pursuant to the lodging, registering, depositing or filing of any document with the Authority required under the Act or any other Act in relation to a business trust, for which no specific fee is specified under the Act, the other Act, or regulations made thereunder	1 October 2024
24. Any supply pursuant to the lodgment of a notice of resolution pertaining to any other matter under the Act and the Business Trusts Regulations (other than the lodgment of a notice of resolution pertaining to an application of the court, court order or other document affecting the trust deed of a registered business trust pursuant to sections 31(7)(b) and 65(1) of the Act)	1 October 2024

[S 768/2024 wef 01/10/2024]

Casino Control Act 2006

Description of supply	Date
1. Any supply pursuant to an application under section 44 or 49B of the Act for or to renew a casino licence	1 October 2024
2. Any supply pursuant to an application under section 51(2) of the Act for a redefinition of the boundaries of casino premises	1 October 2024
3. Any supply pursuant to an application under section 81(1) or 90(1) of the Act for a special employee licence or a new special employee licence	1 October 2024
4. Any supply pursuant to an application under section 103A(1) of the Act for approval to be an approved manufacturer of gaming machines, approved supplier of gaming machines or approved test service provider for gaming equipment	1 October 2024
5. Any supply pursuant to an application under section 110B(1) of the Act for an international market agent licence or international market agent representative licence	1 October 2024
6. Any supply pursuant to an application under regulation 14 of the Casino Control (Gaming Equipment) Regulations 2009 (G.N. No. S 414/2009) for approval of a class of gaming machines	1 October 2024
7. Any supply pursuant to an application under regulation 21 of the Casino Control (Gaming Equipment) Regulations 2009 for approval of a class of gaming equipment	1 October 2024
8. Any supply pursuant to an application under regulation 24G of the Casino Control (Gaming Equipment) Regulations 2009 to renew the approval for any test service provider for gaming equipment	1 October 2024
9. Any supply pursuant to regulation 25 of the Casino Control (Gaming Equipment) Regulations 2009 for the approval for a linked jackpot arrangement	1 October 2024
10. Any supply pursuant an application under regulation 25A of the Casino Control (Gaming Equipment) Regulations 2009 for the modification of an approved linked jackpot arrangement	1 October 2024
11. Any supply pursuant to an application under regulation 25B of the Casino Control (Gaming Equipment) Regulations 2009 for the decommission of an approved linked jackpot arrangement	1 October 2024
12. Any supply pursuant to an application under regulation 20 of the Casino Control (Casino Marketing Arrangements) Regulations 2013 (G.N. No. S 65/2013) to renew an international market agent licence or international market agent representative licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Children and Young Persons Act 1993

Description of supply	Date
1. Any supply pursuant to an application under section 63(1) of the Act for or to renew a licence to operate a home for children and young persons	1 October 2024

[S 768/2024 wef 01/10/2024]

Civil Aviation Authority of Singapore Act 2009

Description of supply	Date
1. The grant or extension under section 36 of the Act of a licence to operate an airport	12 July 2024

Commodity Trading Act 1992

Description of supply	Date
1. Any supply pursuant to an application under section 5(1) of the Act for approval as a commodity market	1 October 2024
2. Any supply pursuant to an application for the purposes of section 12(1) or 14 of the Act for or to renew a licence for a person to carry on business as, or to hold the person out as carrying on a business as, a commodity broker	1 October 2024
3. Any supply pursuant to an application for the purposes of section 13(1) or 14 of the Act for or to renew a licence for a person to act as, or to hold the person out as — (a) a commodity broker’s representative; (b) a commodity trading adviser; (c) a commodity trading adviser’s representative; (d) a commodity pool operator; or (e) a commodity pool operator’s representative	1 October 2024
4. Any supply pursuant to an application for the purposes of section 13A(1) or 14 of the Act for or to renew a licence for a person to act as, or to hold the person out as — (a) a spot commodity broker; (b) a spot commodity broker’s representative; (c) a spot commodity pool operator; or (d) a spot commodity pool operator’s representative	1 October 2024

[S 768/2024 wef 01/10/2024]

Companies Act 1967

Description of supply	Date
1. Any supply pursuant to the submission of documents and the furnishing of information under section 19 of the Act for the purpose of registering a private company or a public company	30 April 2024
1A. Any supply pursuant to an application under section 27(2A) of the Act for the Registrar to give a direction to a company under section 27(2) of the Act	1 October 2024
1B. Any supply pursuant to an application for the purposes of section 28(2) of the Act in relation to the change of the name of a company	1 October 2024
1C. Any supply pursuant to an application under section 28(3A) of the Act for the Registrar to give a direction to a company under section 28(3) of the Act	1 October 2024
2. Any supply pursuant to the filing of documents under section 215E of the Act for the purpose of effecting an amalgamation	30 April 2024
3. Any supply pursuant to an application under section 30 of the Act for the conversion of an unlimited company to a limited company, and vice versa	30 April 2024
4. Any supply pursuant to the lodging of documents under section 31 of the Act for the purpose of converting a public company to a private company, and vice versa	30 April 2024
4AA. Any supply pursuant to the lodgment of any statement under section 131(1), (5) or (6), 133(1) or 363(1) of the Act	1 October 2024
4AB. Any supply pursuant to an application under section 175(2)(a) of the Act for an extension of the period within which an annual general meeting of a company must be held	1 October 2024
4AC. Any supply pursuant to the lodgment of an annual return under section 197(1) or (1A) of the Act	1 October 2024
4AD. Any supply pursuant to an application under section 197(1B)(a) of the Act for an extension of a period within which a company must lodge an annual return under section 197(1) or (1A) of the Act	1 October 2024
4AE. Any supply pursuant to an application for the purposes of section 201(12) of the Act for approval for non-compliance with any requirement of the Accounting Standards (as defined in section 4(1) of the Act) for the financial statements or consolidated financial statements of a company for the purposes of section 201(1) or (5) of the Act	1 October 2024
4AF. Any supply pursuant to an application under section 202 of the Act for an order for relief from any requirement of the Act relating to the form and content of financial statements or consolidated financial statements (other than a requirement of the Accounting Standards as defined in section 4(1) of the Act) or to the form and content of the statement required under section 201(16) of the Act	1 October 2024
4AG. Any supply pursuant to an application by an auditor under section 205AB(1)(a) of the Act for the consent from the Registrar of Companies to the auditor’s resignation	1 October 2024
4A. Any supply made pursuant to the receipt under section 262(2), 276(6), 279(3), 316(1) or (3), 317(1), 332(6) or 343(2) of the Act (as in force immediately before 30 July 2020) as applied by section 526 of the Insolvency, Restructuring and Dissolution Act 2018, by the Official Receiver of an office copy of an order, a notice or an account in connection with the issue of a winding up order by the court	12 July 2024
4B. Any supply made pursuant to the receipt under section 270(1) of the Act (as in force immediately before 30 July 2020) as applied by section 526 of the Insolvency, Restructuring and Dissolution Act 2018, by the Official Receiver of a statement as to the affairs of a company after the issue of a winding up order by the court	12 July 2024
4C. Any supply made pursuant to the receipt under section 291(1), 295(4), 308(2), (3), (4) or (7), 316(1) or (3), 317(1), 332(6) or 343(2) of the Act (as in force immediately before 30 July 2020) as applied by section 526 of the Insolvency, Restructuring and Dissolution Act 2018, by the Official Receiver of a statutory declaration, a notice, a declaration, a return, an office copy of an order, or an account and a statement, in connection with the voluntary winding up of a company	12 July 2024
4D. Any supply made pursuant to the receipt for the purposes of section 327 of Act (as in force immediately before 30 July 2020) as applied by section 526 of the Insolvency, Restructuring and Dissolution Act 2018, by the Official Receiver of a proof of debt after the issue of a winding up order by the court	12 July 2024
5. Any supply pursuant to an application under section 358 of the Act to register a foreign corporate entity as a company limited by shares	30 April 2024
5A. Any supply pursuant to an application under section 359(7) of the Act for an extension of the period within which a foreign corporate entity registered under section 359 of the Act must submit a document evidencing that the foreign corporate entity has been deregistered in its place of incorporation	1 October 2024
6. Any supply pursuant to the lodging of documents for the purpose of registering a foreign company under section 368 of the Act before it establishes a place of business or commences carrying on business in Singapore	30 April 2024
6A. Any supply pursuant to an application under section 373(10) of the Act for an extension of the period mentioned in section 373(3) of the Act within which a company is required to comply with the requirements of section 373(3)(b) and (7) of the Act	1 October 2024
6B. Any supply pursuant to an application under section 373(12) of the Act for waiver from the requirement to lodge documents relating to the operations of a foreign company in Singapore	1 October 2024
6C. Any supply pursuant to an application under section 373(13)(a) of the Act for an order for relief from any requirement relating to the audit or the form and content of any document referred to in section 373(2)(b) of the Act	1 October 2024
6D. Any supply pursuant to an application under section 373(13)(b) of the Act for an order for relief from any requirement relating to the audit or the form and content of any document referred to in section 373(7) of the Act	1 October 2024
6E. Any supply pursuant to an application under section 378(6) of the Act for the Registrar to give a direction to a foreign company under section 378(5) of the Act	1 October 2024
6F. Any supply pursuant to the lodgment of particulars of the change to the name of a foreign company for the purposes of section 372(1) of the Act	1 October 2024
7. Any supply made pursuant to the receipt under rule 150(2) or (4) of the Companies (Winding Up) Rules (R 1) (as in force immediately before 30 July 2020) as applied by section 526 of the Insolvency, Restructuring and Dissolution Act 2018, by the Official Receiver of a memorandum or notice after the issue of a winding up order by the court or in connection with a voluntary winding up of a company	12 July 2024
8. Any supply pursuant to a filing under regulation 13(1) of the Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018 (G.N. No. S 218/2018), of any document mentioned in that regulation	1 October 2024

[S 768/2024 wef 01/10/2024]

Competition Act 2004

Description of supply	Date
1. Any supply pursuant to the lodging of a notice of appeal under regulation 7(2) of the Competition (Appeals) Regulations (Rg 5) with the Competition Appeal Board	1 October 2024
2. The issue of a summons under regulation 23 of the Competition (Appeals) Regulations requiring any person in Singapore to attend as a witness before the Competition Appeal Board, or to answer any question or produce any document or other material in the person’s possession or under the person’s control	1 October 2024
3. Any supply pursuant to the lodging of an application under regulation 34(1) of the Competition (Appeals) Regulations for interim relief	1 October 2024

[S 768/2024 wef 01/10/2024]

Constitution of the Republic of Singapore, Part 10

Description of supply	Date
1. Any supply pursuant to Article 121 of the Constitution in relation to a claim to citizenship of Singapore, or pursuant to an application for the purposes of Article 122, 123, 124 or 127 of the Constitution for citizenship of Singapore	1 October 2024
2. The registration under Article 128(1) of the Constitution of a declaration of renunciation of citizenship of Singapore	1 October 2024
3. The grant under rule 5 of the Singapore Citizenship Rules (R 1) of a certificate of citizenship	1 October 2024
4. The alteration or amendment under rule 18(2) of the Singapore Citizenship Rules of a certificate of citizenship	1 October 2024

[S 768/2024 wef 01/10/2024]

Consumer Protection (Trade Descriptions and Safety Requirements) Act 1975

Description of supply	Date
1. Any supply pursuant to an application under regulation 7(1) or (2) or 8 of the Consumer Protection (Safety Requirements) Regulations (Rg 1) to register, or to renew the registration of, controlled goods	1 October 2024

[S 768/2024 wef 01/10/2024]

Control of Manufacture Act 1959

Description of supply	Date
1. Any supply pursuant to an application under section 5(1) of the Act to register a person to engage in the manufacture for sale or other commercial purpose of any goods	1 October 2024

[S 768/2024 wef 01/10/2024]

Control of Plants Act 1993

Description of supply	Date
1AA. Any supply pursuant to an application under section 31 of the Act for a licence or permit to import or tranship fresh fruits or vegetables	1 October 2024
1. Any supply pursuant to an application under rule 5 of the Control of Plants (Cultivation of Plants) (Licensing and Certification) Rules (R 2) for or to renew a licence to keep or maintain a farm	30 April 2024
1A. Any supply pursuant to an application under rule 12 of the Control of Plants (Cultivation of Plants) (Licensing and Certification) Rules for or to renew a pesticide operator’s certificate	1 October 2024
1B. Any supply pursuant to an application under rule 4 of the Control of Plants (Registration of Pesticides) Rules (R 3) to register a pesticide	1 October 2024
2. Any supply pursuant to an application under rule 5 of the Control of Plants (Plant Importation) Rules (R 4) for a permit to import any regulated plant, regulated plant product or regulated material	30 April 2024

[S 768/2024 wef 01/10/2024]

Control of Vectors and Pesticides Act 1998

Description of supply	Date
1. Any supply pursuant to an application under section 6 of the Act to register a pesticide or vector repellent	1 October 2024
2. Any supply pursuant to an application under section 29(1) or 30 of the Act for or to renew — (a) registration as a vector control operator; (b) a licence for a vector control technician; or (c) certification as a vector control worker	1 October 2024
3. Any supply pursuant to an application for the purposes of section 29(6) of the Act for a provisional vector control technician’s licence or a provisional vector control worker’s certificate	1 October 2024

[S 768/2024 wef 01/10/2024]

Copyright Act 2021

Description of supply	Date
1A. Any supply pursuant to a request to seize goods under section 332(1) of the Act	1 October 2024
1B. Any supply pursuant to a request for the continued detention of seized goods, under section 338(1) of the Act	1 October 2024
1C. The escort of a conveyance conveying seized goods, under Division 3 of Part 6 of the Act	1 October 2024
1D. The presence of one or more customs officers required in connection with — (a) the inspection or destruction of seized goods under Division 3 of Part 6 of the Act; or (b) any other act or service under Division 3 of Part 6 of the Act	1 October 2024
1. Any supply pursuant to an application under section 466 of the Act for reconsideration of an IPOS decision mentioned in that section	12 July 2024
2. Any supply pursuant to a filing under the Act of a case (as defined in regulation 26 of the Copyright Tribunals (Procedure) Regulations 2021 (G.N. No. S 883/2021)) to be brought before a Copyright Tribunal	12 July 2024
3. Any supply pursuant to a filing for the purposes of regulation 65(3)(e) of the Copyright Tribunals (Procedure) Regulations 2021 of a notice of intention to present a case in an inquiry by a Copyright Tribunal under section 262(2) of the Act	12 July 2024

[S 768/2024 wef 01/10/2024]

Corporate Service Providers Act 2024

Description of supply	Date
1. Any supply pursuant to an application under section 8(1) of the Act to register, or to renew the registration of, a registered corporate service provider	30 June 2025
2. Any supply pursuant to an application under section 10(1) of the Act to register, or to renew the registration of, a qualified individual	30 June 2025

[S 445/2025 wef 30/06/2025]

COVID‑19 (Temporary Measures) Act 2020

Description of supply	Date
1. Any supply pursuant to the lodging of an application under regulation 6 of the COVID‑19 (Temporary Measures) (Valuation Review Panel) Regulations 2020 (G.N. No. S 553/2020) for a dispute to be heard and determined by a Valuation Review Panel	30 April 2024
2. The hearing by a Valuation Review Panel of a dispute under regulation 21 of the COVID‑19 (Temporary Measures) (Valuation Review Panel) Regulations 2020	30 April 2024

Credit Bureau Act 2016

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) or 8(1) of the Act for or to renew a licence to carry on a consumer credit reporting business, a corporate credit reporting business, or both	1 October 2024

[S 768/2024 wef 01/10/2024]

Criminal Procedure Code 2010

Description of supply	Date
1. The obtaining, enforcement and review by the Singapore Police Force of a warrant of arrest issued under section 120 of the Code, or section 54 of the Criminal Procedure Code as in force immediately before 2 January 2011 for warrants of arrest issued before this at date and remaining unexecuted	30 April 2024

Customs Act 1960

Description of supply	Date
1. Any supply pursuant to a submission of a declaration required under section 37, 59 or 80 of the Act	30 April 2024
2. Any supply pursuant to an application under section 51 of the Act for a licence for warehousing goods liable to duty	30 April 2024
3. Any supply pursuant to an application under section 63 of the Act for a licence to manufacture dutiable goods, including where the licence to manufacture is for tobacco and includes a condition for the drawback of duty paid	30 April 2024
4. Any supply pursuant to an application under section 66 of the Act for a licence to bottle, blend, compound or vary intoxicating liquors	30 April 2024
5. Any supply pursuant to an application under section 82 of the Act for a licence to sell goods to tourists and returning or departing residents of Singapore free of duty	30 April 2024
6. The supervision by one or more officers of customs of the stuffing and unstuffing of containers under regulation 10 of the Customs (Container) Regulations (Rg 1)	30 April 2024
7. The presence of one or more officers of customs required in connection with —	30 April 2024
(a) the bottling, blending, compounding, varying or denaturing of intoxicating liquors in a licensed warehouse under regulation 36(4)(a) or 67 of the Customs Regulations (Rg 2); (b) the reconditioning of liquors and tobacco in bond at the request of the owner or the owner’s agent under regulation 33(3) of the Customs Regulations; or (c) the packing and, if necessary, the sealing of cases and packages of duty‑paid goods for re‑export under drawback arrangements under regulation 75, 76, 93 or 94 of the Customs Regulations
8. The presence of one or more officers of customs required in connection with — (a) the survey or destruction of dutiable goods under regulation 32, 34 or 35 of the Customs Regulations; (b) operations in premises not licensed under the Act; or (c) any other act or service requiring the attendance of one or more officers of customs as the Director-General of Customs may determine	1 October 2024
9. The escort of vehicles, containers or craft conveying dutiable or other goods as the Director-General of Customs may determine	1 October 2024

[S 768/2024 wef 01/10/2024]

Cybersecurity Act 2018

Description of supply	Date
1. Any supply pursuant to an application under section 26(1) of the Act for or to renew a licence to provide any licensable cybersecurity services	1 October 2024

[S 768/2024 wef 01/10/2024]

Debt Collection Act 2022

Description of supply	Date
1. Any supply pursuant to an application under section 7 of the Act for or to renew a licence to carry on a debt collection business, or carry out any debt collection activity in the course of the business	1 October 2024
2. Any supply pursuant to an application under section 19 of the Act for approval for a licensee to deploy an individual as a debt collector of the licensee	1 October 2024

[S 768/2024 wef 01/10/2024]

District Cooling Act 2001

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 10 of the Act for or to renew a licence to provide district cooling services	1 October 2024

[S 768/2024 wef 01/10/2024]

Early Childhood Development Centres Act 2017

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for or to renew a licence to operate an early childhood development centre	1 October 2024

[S 768/2024 wef 01/10/2024]

Electric Vehicles Charging Act 2022

Description of supply	Date
1. Any supply pursuant to an application under section 7 of the Act for approval of a model of EV charger	12 July 2024
2. Any supply pursuant to an application under section 12 of the Act for approval to alter or modify an EV charger	12 July 2024
3. Any supply pursuant to an application under section 19 of the Act to register an EV charger	12 July 2024
4. Any supply pursuant to an application under section 27 of the Act to transfer the registration of a registered responsible person for a registered-for-charging EV charger	12 July 2024
5. Any supply pursuant to an application under section 42 of the Act for or to renew a licence to undertake a regulated activity	12 July 2024
6. Any supply pursuant to an application under section 47(1) of the Act to modify the types of EV chargers that a licensee is authorised under its licence to use in undertaking a regulated activity	12 July 2024
7. Any supply pursuant to an application under section 64(3) of the Act for approval of the proposal and plans for compliance with the requirements in section 64(1) of the Act	12 July 2024
8. Any supply pursuant to an application under regulation 16(3) of the Electric Vehicles Charging (Electric Vehicle Chargers) Regulations 2023 (G.N. No. S 786/2023) for approval to use a registered-for-charging EV charger that is a fixed EV charger at a new charger location	12 July 2024

Electricity Act 2001

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for or for an extension of an electricity licence, or for an exemption from the requirement to hold an electricity licence	1 October 2024
2. Any supply pursuant to an application under regulation 6(1) of the Electricity (Electrical Workers) Regulations (Rg 1) for or to renew an electrical worker licence	1 October 2024
3. Any supply pursuant to an application under regulation 4(1) of the Electricity (Cable Detection Workers) Regulations (Rg 3) for or to renew a licence permitting a person to perform cable detection work	1 October 2024
4. Any supply pursuant to an application under regulation 28(1) of the Electricity (Electrical Installations) Regulations (Rg 5) for or to renew an electrical installation licence or a supply installation licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Employment Act 1968

Description of supply	Date
1. Any supply made by the Commissioner of Labour in relation to the conduct of inquiries under section 115 of the Act into and the determination of any dispute between an employee and the employee’s employer or any person liable under the Act to pay any salary due to the employee	30 April 2024
2. The provision of a copy of any notes of evidence entered in a case book pursuant to section 119(1)(j) of the Act	30 April 2024

Employment Agencies Act 1958

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for or to renew a licence to carry on an employment agency	1 October 2024
2. Any supply pursuant to an application under section 12(2) of the Act for the registration of any employment agency personnel	1 October 2024

[S 768/2024 wef 01/10/2024]

Employment of Foreign Manpower Act 1990

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) or (4) of the Act for or to renew a work pass	1 October 2024
2. Any supply pursuant to an application for the purposes of section 7(5)(c) of the Act to reinstate a work pass which has been suspended or revoked	1 October 2024
3. The hearing by the Appeal Board of an appeal pursuant to section 25G of the Act	1 October 2024
4. Any supply pursuant to the lodging of a notice of appeal under regulation 16(1) of the Employment of Foreign Manpower (Infringement and Appeal Board Proceedings) Regulations 2013 (G.N. No. S 732/2013) to the Appeal Board	1 October 2024
5. The provision of a copy of a record of proceedings under regulation 17(3)(b) of the Employment of Foreign Manpower (Infringement and Appeal Board Proceedings) Regulations 2013	1 October 2024

[S 768/2024 wef 01/10/2024]

Endangered Species (Import and Export) Act 2006

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for a permit to import, introduce from the sea, export or re-export any scheduled species	1 October 2024

[S 768/2024 wef 01/10/2024]

Energy Conservation Act 2012

Description of supply	Date
1A. Any supply pursuant to an application under section 13(1)(b) or 15(3) of the Act to register, or renew the registration of, regulated goods	1 October 2024
1. Any supply pursuant to an application under section 41(1)(a) of the Act for type-approval, batch type-approval or modified type-approval of motor vehicles for the purposes of fuel economy and vehicular emissions labelling	12 July 2024

[S 768/2024 wef 01/10/2024]

Enterprise Singapore Board Act 2018

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 6(2)(f) of the Act to register, or to renew the registration of, representative offices in Singapore	1 October 2024
2. Any supply pursuant to an application under regulation 5(1) or 9 of the Enterprise Singapore Board (Conformity Assessment) Regulations 2018 (G.N. No. S 686/2018) for or to renew a designation as a CAB (Testing) or CAB (Certification)	1 October 2024

[S 768/2024 wef 01/10/2024]

Environmental Protection and Management Act 1999

Description of supply	Date
1. Any supply pursuant to an application under section 32 of the Act for or to renew a licence to import, manufacture, possess for sale, sell or offer for sale any hazardous substance mentioned in section 22 of the Act	1 October 2024
2. Any supply pursuant to an application for the purposes of section 32 of the Act to amend a licence to import, manufacture, possess for sale, sell or offer for sale any hazardous substance mentioned in section 22 of the Act	1 October 2024
2A. Any supply pursuant to the lodgment of plans of controlled works as a condition of exemption under section 33C(2)(a) of the Act	1 April 2025
2B. Any supply pursuant to an application under section 33D(1) of the Act for a clearance certificate or under section 33G(1) of the Act for a new clearance certificate	1 April 2025
2C. Any supply pursuant to an application under section 33E(1) of the Act for a design certificate	1 April 2025
2D. Any supply pursuant to an application for the purposes of section 33D(2)(a) or 33E(3)(a) of the Act for a waiver of any pollution control requirement for any controlled works	1 April 2025
2E. Any supply pursuant to an application under section 33I(1) of the Act for a compliance certificate, including the issuance of a temporary compliance certificate (if any) under section 33J(1) of the Act	1 April 2025
2F. Any supply pursuant to an application for the purposes of section 33I(3)(a) of the Act for a waiver of non‑compliance with any pollution control requirement, in relation to any completed controlled works	1 April 2025
3. Any supply pursuant to an application under section 40E(2) or 40F(3) of the Act to register, or to renew the registration of, any regulated goods	1 October 2024
4. Any supply pursuant to an application under section 40M(1) of the Act to register as a registered GHG entity	1 October 2024
5. Any supply pursuant to an application for the purposes of regulation 17(2) of the Environmental Protection and Management (Hazardous Substances) Regulations (Rg 4) for a permit to store and use any hazardous substance specified in the Schedule to those Regulations, and any supply pursuant to an application for the purposes of section 32(1) of the Act to renew such permit	1 October 2024
6. Any amendment for the purposes of regulation 17(2) of the Environmental Protection and Management (Hazardous Substances) Regulations of a permit to store and use any hazardous substance specified in the Schedule to those Regulations	1 October 2024

[S 163/2025 wef 01/04/2025]

[S 768/2024 wef 01/10/2024]

Environmental Public Health Act 1987

Description of supply	Date
1A. Any supply pursuant to an application under section 23(1A) of the Act for or to renew a waste disposal licence	1 October 2024
1B. Any supply pursuant to an application under section 31(1A) of the Act for or to renew a waste collector licence	1 October 2024
1. Any supply pursuant to an application for the purposes of section 31J of the Act for a DPWCS licence	12 July 2024
2. Any supply pursuant to an application for the purposes of section 32 or 99 of the Act for or to renew a licence to operate or use or knowingly permit a food establishment to be used for a purpose specified in the First Schedule to the Act	1 October 2024
3. Any supply pursuant to an application for the purposes of section 33 or 99 of the Act for or to renew a licence to — (a) hawk, sell or expose for sale any food or goods of any kind; or (b) set up or use any stall, table, showboard, vehicle or receptacle for the purpose of hawking, selling or exposing for sale any food or goods of any kind	1 October 2024
4. Any supply pursuant to an application for the purposes of section 34 or 99 of the Act for or to renew a licence to act as an itinerant hawker	1 October 2024
5. Any supply pursuant to an application for the purposes of section 35 of the Act for a permit to promote, organise or stage any temporary fair or other such function or activity	1 October 2024
6. Any supply pursuant to an application for the purposes of section 36 or 99 of the Act for or to renew a licence to use any building, situation or place as a private market	1 October 2024
6A. Any supply pursuant to the lodgment of plans of controlled works as a condition of exemption under section 46D(2)(a) of the Act	1 April 2025
6B. Any supply pursuant to an application under section 46E(1) of the Act for a clearance certificate or under section 46G(1) of the Act for a new clearance certificate	1 April 2025
6C. Any supply pursuant to an application under section 46F(1) of the Act for a design certificate	1 April 2025
6D. Any supply pursuant to an application for the purposes of section 46E(2)(a) or 46F(3)(a) of the Act for a waiver of any environmental public health requirement for any controlled works	1 April 2025
6E. Any supply pursuant to an application under section 46I(1) of the Act for a compliance certificate, including the issuance of a temporary compliance certificate (if any) under section 46J(1) of the Act	1 April 2025
6F. Any supply pursuant to an application for the purposes of section 46I(3)(a) of the Act for a waiver of non‑compliance with any environmental public health requirement, in relation to any completed controlled works	1 April 2025
7. Any supply pursuant to an application for the purposes of section 76(1)(c) of the Act for permission to exhume a corpse	1 October 2024
8. Any supply pursuant to an application for the purposes of section 80F(1) or 80I(1A) of the Act for or to renew a cleaning business licence	1 October 2024
9. Any supply pursuant to an application for the purposes of regulation 4 of the Environmental Public Health (Funeral Parlours) Regulations (Rg 5) for or to renew a licence to establish, use, manage, operate or run any premises as a funeral parlour	1 October 2024
10. Any supply pursuant to an application for the purposes of regulation 4 of the Environmental Public Health (Crematoria) Regulations (Rg 6) for or to renew a licence to establish, use, manage, operate or run any premises as a crematorium	1 October 2024
11. Any supply pursuant to an application for the purposes of regulation 13(1) or (6) of the Environmental Public Health (Toxic Industrial Waste) Regulations (Rg 11) for or to renew a toxic industrial waste collector’s licence	1 October 2024
12. Any supply pursuant to an application for the purposes of regulation 13(7) of the Environmental Public Health (Toxic Industrial Waste) Regulations to amend a toxic industrial waste collector’s licence	1 October 2024
13. Any supply pursuant to an application for the purposes of regulation 7 of the Environmental Public Health (Food Hygiene) Regulations (Rg 16) for approval of a nominee	1 October 2024
14. Any supply pursuant to an application for the purposes of the Environmental Public Health (General Waste Disposal Facility) Regulations 2017 (G.N. No. S 380/2017) to amend a licence in respect of a general waste disposal facility	1 October 2024
15. Any supply pursuant to an application under regulation 3 or 5 of the Environmental Public Health (Registration of Environmental Control Coordinators and Environmental Control Officers) Regulations 2021 (G.N. No. S 529/2021) to register, or to renew the registration of, an Environmental Control Coordinator	1 October 2024
16. Any supply pursuant to an application under regulation 7 or 9 of the Environmental Public Health (Registration of Environmental Control Coordinators and Environmental Control Officers) Regulations 2021 to register, or to renew the registration of, an Environmental Control Officer	1 October 2024
17. Any supply pursuant to an application under regulation 3 of the Environmental Public Health (Licensable Aquatic Facilities) Regulations 2021 (G.N. No. S 644/2021) for or to renew an aquatic facility licence	1 October 2024
18. Any supply pursuant to an application under regulation 3 of the Environmental Public Health (Registrable Aerosol‑generating Systems) Regulations 2021 (G.N. No. S 646/2021) to register a registrable aerosol‑generating system	1 October 2024

[S 163/2025 wef 01/04/2025]

[S 768/2024 wef 01/10/2024]

Estate Agents Act 2010

Description of supply	Date
1. Any supply pursuant to an application under section 33 of the Act for or to renew an estate agent’s licence	30 April 2024
2. Any supply pursuant to an application under section 34 of the Act to register, or to renew the registration of, an individual as a salesperson	30 April 2024

Feeding Stuffs Act 1965

Description of supply	Date
1. Any supply pursuant to an application under section 4 of the Act for a licence to import, manufacture, process for sale or sell simple feeds, feed concentrates or compound feeds	30 April 2024

Films Act 1981

Description of supply	Date
1. Any supply pursuant to an application under section 14 of the Act for classification or re-classification of a film	1 October 2024
2. Any supply pursuant to an appeal made under section 24 of the Act to the Committee of Appeal	1 October 2024

[S 768/2024 wef 01/10/2024]

Finance Companies Act 1967

Description of supply	Date
1. Any supply pursuant to an application under section 6(1) of the Act for a licence to conduct financing business	1 October 2024
2. Any supply pursuant to an application under section 8(1) of the Act to open a new branch, agency or office of a finance company	1 October 2024

[S 768/2024 wef 01/10/2024]

Financial Advisers Act 2001

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for a financial adviser’s licence	1 October 2024
2. Any supply pursuant to an application under section 12(1) of the Act for a variation of a financial adviser’s licence	1 October 2024
3. Any supply pursuant to the lodgment of documents for the appointment of an individual as an appointed or provisional representative in respect of any type of financial advisory service, under section 26(1) of the Act	1 October 2024
4. Any supply in connection with the entry of a person’s name and the retention of the name in the public register of representatives as an appointed or provisional representative under section 28(2) of the Act	1 October 2024
5. Any supply pursuant to the resubmission of a form or change in the particulars of a form in relation to the appointment of an individual as an appointed or provisional representative, under section 28(3) of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Financial Services and Markets Act 2022

Description of supply	Date
1. Any supply pursuant to an application under section 138(1) of the Act for a licence to carry on a business of providing a digital token service outside Singapore	30 June 2025

[S 445/2025 wef 30/06/2025]

Fire Safety Act 1993

Description of supply	Date
1. The issue of Fire Reports by the Singapore Civil Defence Force	30 April 2024
2. Any supply pursuant to an application under section 35(3) of the Act for a fire certificate for a building	1 October 2024
3. Any supply pursuant to an application under section 42(1) of the Act for registration as a fire safety engineer	1 October 2024
4. Any supply pursuant to an application under section 49(1) of the Act for or to renew a licence to carry on a business of providing alarm monitoring services	1 October 2024
5. Any supply pursuant to an application under section 55(1) of the Act for approval of the plans of any proposed fire safety works	1 October 2024
6. Any supply pursuant to an application under section 59(1) of the Act for the modification or waiver of any requirements relating to fire safety in buildings or in relation to relevant pipelines	1 October 2024
7. Any supply pursuant to an application under section 61(2) of the Act for approval to change the use of any premises	1 October 2024
8. Any supply pursuant to the lodging of any plan of fire safety works which relate to minor alterations or additions to any building or part thereof, under regulation 4(5) of the Fire Safety (Building and Pipeline Fire Safety) Regulations (Rg 1)	1 October 2024
9. Any supply pursuant to an application under regulation 4(1) of the Fire Safety (Petroleum and Flammable Materials) Regulations (Rg 7) for a licence to store or keep any petroleum or flammable material or both at any premises	1 October 2024
10. Any supply pursuant to an application under regulation 4A(1) of the Fire Safety (Petroleum and Flammable Materials) Regulations for a pipeline licence	1 October 2024
11. Any supply pursuant to an application under regulation 5(1) of the Fire Safety (Petroleum and Flammable Materials) Regulations for a licence to transport any petroleum or flammable material or both in a vehicle	1 October 2024
12. Any supply pursuant to an application under regulation 6 of the Fire Safety (Petroleum and Flammable Materials) Regulations for a Hazardous Materials Transport Driver Permit	1 October 2024
13. Any supply pursuant to an application under regulation 10 of the Fire Safety (Petroleum and Flammable Materials) Regulations to amend a licence or permit	1 October 2024
14. Any supply pursuant to an application for the purposes of regulation 15 of the Fire Safety (Petroleum and Flammable Materials) Regulations to import petroleum or any flammable material	1 October 2024

[S 768/2024 wef 01/10/2024]

Fisheries Act 1966

Description of supply	Date
1. Any supply pursuant to an application under rule 3(1) of the Fisheries (Fishing Vessels) Rules (R 2) for a licence for a fishing vessel to ply at any port in Singapore	1 October 2024
2. Any supply pursuant to an application under rule 13(3) of the Fisheries (Fishing Vessels) Rules to register, or to renew the registration of, a worker to work on board a relevant fishing vessel	1 October 2024
3. Any supply pursuant to an application under rule 14(4) of the Fisheries (Fishing Harbour) Rules (R 4) for a permit under rule 14(1)(i) of those Rules for entry into a fishing harbour, and for the purposes of a renewal of such a permit	1 October 2024
4. Any supply pursuant to an application under rule 4(1) of the Fisheries (Fishing Gear) Rules (R 6) for a fishing gear licence	1 October 2024
5. Any supply pursuant to an application under rule 4 of the Fisheries (Fish Culture Farms) Rules (R 7) for a licence to erect, operate or maintain a fish culture farm	1 October 2024
6. An assessment or inspection under rule 4(5)(a) or 4B(3)(a) of the Fisheries (Fish Culture Farms) Rules of a fish culture farm	1 October 2024

[S 768/2024 wef 01/10/2024]

Food Safety and Security Act 2025

Description of supply	Date
1. Any supply pursuant to an application under section 292(1) of the Act for a pre-market approval with respect to a novel food or a genetically modified food	1 February 2026

[S 45/2026 wef 01/02/2026]

Foreign Employee Dormitories Act 2015

Description of supply	Date
1. Any supply pursuant to an application under section 8(1) or 10(3) of the Act for or to renew a licence to operate a foreign employee dormitory	1 October 2024

[S 768/2024 wef 01/10/2024]

Free Trade Zones Act 1966

Description of supply	Date
1. Any supply pursuant to an application under section 14B of the Act for or to renew a licence to administer, maintain or operate a free trade zone	30 April 2024

Gambling Control Act 2022

Description of supply	Date
1. Any supply pursuant to an application under section 53(1) of the Act for or to renew a licence mentioned in section 52 of the Act	1 October 2024
2. Any supply pursuant to an application under section 63(1) of the Act for approval of any place or premises as an approved gambling venue	1 October 2024
3. Any supply pursuant to an application under section 73(1) of the Act for the approval of — (a) any gaming machine mentioned in section 72(a) of the Act; (b) any gaming machine game mentioned in section 72(b) of the Act; or (c) any peripheral equipment for a gaming machine mentioned in section 72(c) of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Gas Act 2001

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for or for an extension of a gas licence, or for an exemption from the requirement to hold a gas licence	1 October 2024
2. Any supply pursuant to an application under regulation 29(1) of the Gas (Supply) Regulations (Rg 1) for or to renew a gas service worker licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Geographical Indications Act 2014

Description of supply	Date
1. Any supply pursuant to a written notice given under section 56(1) or 67A(1)(a) of the Act to seize goods or for the continued detention of seized goods	1 October 2024
2. The escort of a conveyance conveying goods seized under section 56 or 67 of the Act	1 October 2024
3. The presence of one or more authorised officers or senior authorised officers required in connection with — (a) the inspection or destruction of goods seized under section 56 or 67 of the Act; or (b) any other act or service under Part 6 of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Goods and Services Tax Act 1993

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 37 of the Act for a licence	30 April 2024
2. Any supply pursuant to the lodging of a petition of appeal under section 51 of the Act with the secretary to the Goods and Services Tax Board of Review	30 April 2024
2A. The presence of one or more authorised officers required in connection with the destruction of goods (including the surveying of the goods before and after their destruction) under regulation 101 or 103I of the Goods and Services Tax (General) Regulations (Rg 1)	1 October 2024
3. Any supply pursuant to a notification under regulation 10 of the Goods and Services Tax (Appeals Procedure for Board of Review) Regulations 2023 (G.N. No. S 579/2023) requiring a witness to be called to give evidence before an appeal panel	30 April 2024

[S 768/2024 wef 01/10/2024]

Guns, Explosives and Weapons Control Act 2021

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 43(3) of the Act for the grant of security clearance for any individual	1 July 2025
2. Any supply pursuant to an application under section 50 of the Act for or to renew a licence	1 July 2025
3. Any supply pursuant to an application under regulation 20(1) of the Guns, Explosives and Weapons Control (Guns) Regulations 2025 (G.N. No. S 359/2025) to vary an existing gun licence	1 July 2025
4. Any supply pursuant to an application for the purposes of regulation 28(1) of the Guns, Explosives and Weapons Control (Guns) Regulations 2025 for approval to change any plan mentioned in that regulation	1 July 2025
5. Any supply pursuant to an application under Division 2 of Part 2 of the Guns, Explosives and Weapons Control (Shooting and Paintball Ranges) Regulations 2025 (G.N. No. S 360/2025) for or to renew a venue approval	1 July 2025
6. Any supply pursuant to an application under regulation 17(1) of the Guns, Explosives and Weapons Control (Weapons and Noxious Substances) Regulations 2025 (G.N. No. S 361/2025) to vary an existing weapon licence or noxious substance licence	1 July 2025
7. Any supply pursuant to an application for the purposes of regulation 23(1) of the Guns, Explosives and Weapons Control (Weapons and Noxious Substances) Regulations 2025 for approval to change any plan mentioned in that regulation	1 July 2025
8. Any supply pursuant to an application under regulation 22(1) of the Guns, Explosives and Weapons Control (Explosives and Explosive Precursors) Regulations 2025 (G.N. No. S 374/2025) to vary an existing explosives licence or EP licence	1 July 2025
9. Any supply pursuant to an application for the purposes of regulation 29(1) of the Guns, Explosives and Weapons Control (Explosives and Explosive Precursors) Regulations 2025 for approval to change any plan mentioned in that regulation	1 July 2025

[S 445/2025 wef 01/07/2025]

Hazardous Waste (Control of Export, Import and Transit) Act 1997

Description of supply	Date
1. Any supply pursuant to an application under regulation 3, 4 or 5 of the Hazardous Waste (Control of Export, Import and Transit) Regulations (Rg 1) for an import permit, an export permit or a transit permit	1 October 2024
2. Any supply pursuant to an application under regulation 20(5) of the Hazardous Waste (Control of Export, Import and Transit) Regulations to vary a permit	1 October 2024

[S 768/2024 wef 01/10/2024]

Health Products Act 2007

Description of supply	Date
1. Any supply pursuant to an application under section 24 of the Act for or to renew a manufacturer’s licence, an importer’s licence or a wholesaler’s licence for health products or active ingredients, or a pharmacy licence	12 July 2024
2. Any supply pursuant to an application under section 30 of the Act for the registration of a health product	12 July 2024
3. The retention under section 31 of the Act of the registration of a health product	12 July 2024
4. Any supply pursuant to the giving under regulation 4 of the Health Products (Cosmetic Products — ASEAN Cosmetic Directive) Regulations 2007 (G.N. No. S 683/2007) of a notification for placing a cosmetic product in the market	12 July 2024
5. Any supply pursuant to the giving under regulation 48(2) of the Health Products (Medical Devices) Regulations 2010 (G.N. No. S 436/2010) of a notification of any change or proposed change to particulars furnished in relation to an application by a licensee for a licence relating to a medical device or that significantly affects the activities of the licensee authorised by that licence, or pursuant to an application under regulation 48(4) for approval to make any change that significantly affects the activities of the licensee authorised by that licence	12 July 2024
6. Any supply pursuant to an application under regulation 49(2) of the Health Products (Medical Devices) Regulations 2010 for approval to effect any change or proposed change to any particulars provided in relation to the registration of a medical device or that may affect the safety, quality or efficacy of the medical device	12 July 2024
7. Any supply pursuant to an application under regulation 5(3) of the Health Products (Therapeutic Products) Regulations 2016 (G.N. No. S 329/2016) for approval to import a consignment of a therapeutic product that is in all respects the same as a registered therapeutic product, the registrant of which has not authorised the applicant to import that registered therapeutic product	12 July 2024
8. Any supply pursuant to an application under regulation 6 of the Health Products (Therapeutic Products) Regulations 2016 for approval to import a consignment of a therapeutic product that contains a psychotropic substance	12 July 2024
9. Any supply pursuant to an application under regulation 8 of the Health Products (Therapeutic Products) Regulations 2016 for approval to export a consignment of a therapeutic product that contains a psychotropic substance	12 July 2024
10. Any supply pursuant to the giving under regulation 41(2) of the Health Products (Therapeutic Products) Regulations 2016 of a notice of any change or proposed change to particulars furnished in relation to an application by a licensee for a licence relating to a therapeutic product or that significantly affects the activities of the licensee authorised by that licence, or pursuant to an application under regulation 41(4) for approval to make any change that significantly affects the activities of the licensee authorised by that licence	12 July 2024
11. Any supply pursuant to an application under regulation 42(2) of the Health Products (Therapeutic Products) Regulations 2016 for approval to effect any change to any particulars provided in relation to the registration of a therapeutic product or that may affect the safety, quality or efficacy of the therapeutic product	12 July 2024
12. Any supply pursuant to an application for the purposes of regulation 3(1)(b)(ii) of the Health Products (Licensing of Retail Pharmacies) Regulations 2016 (G.N. No. S 330/2016) for approval of a special mode for supply of a specified health product carried out at or from a retail pharmacy specified in a pharmacy licence	12 July 2024
13. Any supply pursuant to an application for the purposes of regulation 4 of the Health Products (Licensing of Retail Pharmacies) Regulations 2016 for approval to provide telepharmacy services at or from a retail pharmacy specified in a pharmacy licence	12 July 2024
14. Any supply pursuant to an application under regulation 7 of the Health Products (Licensing of Retail Pharmacies) Regulations 2016 for approval to make changes relating to a pharmacy licence	12 July 2024
15. Any supply pursuant to an application under regulation 5(2) of the Health Products (Clinical Research Materials) Regulations 2016 (G.N. No. S 332/2016) for approval to import a consignment of a clinical research material that is a therapeutic product and that contains any psychotropic substance	12 July 2024
16. Any supply pursuant to an application under regulation 6 of the Health Products (Clinical Research Materials) Regulations 2016 for approval to export a consignment of any clinical research material that is a therapeutic product and that contains any psychotropic substance	12 July 2024
17. Any supply pursuant to an application under regulation 9 of the Health Products (Oral Dental Gums) Regulations 2016 (G.N. No. S 539/2016) for approval or to renew the approval of an advertisement of an oral dental gum	12 July 2024
18. Any supply pursuant to an application under regulation 10 of the Health Products (Oral Dental Gums) Regulations 2016 for approval for variation of an approved advertisement of an oral dental gum	12 July 2024
19. Any supply pursuant to an application under regulation 10A of the Health Products (Oral Dental Gums) Regulations 2016 for approval to transfer an approval of an advertisement of an oral dental gum to another person	12 July 2024
20. Any supply pursuant to an application under regulation 24(3) of the Health Products (Oral Dental Gums) Regulations 2016 for approval for any change or proposed change to any particulars furnished in relation to an application for the licensee’s licence relating to an oral dental gum or that significantly affects the activities of the licensee authorised by that licence	12 July 2024
21. Any supply pursuant to an application under regulation 25 of the Health Products (Oral Dental Gums) Regulations 2016 for approval to effect any change to any particulars provided in relation to the registration of an oral dental gum or that may affect the safety of the oral dental gum	12 July 2024
22. Any supply pursuant to the giving under regulation 4(2) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021 (G.N. No. S 104/2021) of a notice for the manufacture of a CTGT product that is a result of only minimal manipulation of cell or tissue	12 July 2024
23. Any supply pursuant to the giving under regulation 7(2) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021 of a notice for the import of a CTGT product that is a result of only minimal manipulation of cell or tissue	12 July 2024
24. Any supply pursuant to the giving under regulation 10(2) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021 of a notice for the supply by wholesale of a CTGT product that is a result of only minimal manipulation of cell or tissue	12 July 2024
25. Any supply pursuant to the giving under regulation 16(1)(a) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021 of a notice for the supply of a Class 1 CTGT product	12 July 2024
26. Any supply pursuant to the submission under regulation 45(2) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021 of a notice of any change or proposed change to particulars provided in relation to the application by a licensee for a licence for a CTGT product or that significantly affects the activities of the licensee authorised by that licence, or pursuant to an application under regulation 45(4) for approval to make any change that significantly affects the activities of the licensee authorised by that licence	12 July 2024
27. Any supply pursuant to an application under regulation 48(2) of the Health Products (Cell, Tissue and Gene Therapy Products) Regulations 2021 for approval to effect any change to any particulars provided in relation to the registration of a CTGT product or that may affect the quality, safety or efficacy of the CTGT product	12 July 2024
28. Any supply pursuant to an application under regulation 17(1) of the Health Products (Active Ingredients) Regulations 2023 (G.N. No. S 831/2023) for approval to import a consignment of an active ingredient that is a psychotropic substance	12 July 2024
29. Any supply pursuant to an application under regulation 18 of the Health Products (Active Ingredients) Regulations 2023 for approval to export a consignment of an active ingredient that is a psychotropic substance	12 July 2024
30. Any supply pursuant to the giving under regulation 30(2) of the Health Products (Active Ingredients) Regulations 2023 of a notice of any change or proposed change to particulars provided in relation to an application by a licensee for a licence relating to any active ingredient or that significantly affects the activities of the licensee authorised by that licence, or pursuant to an application for the purposes of regulation 30(3) for approval to make any change that significantly affects the activities of the licensee authorised by that licence	12 July 2024

Healthcare Services Act 2020

Description of supply	Date
1. Any supply pursuant to an application under section 10 of the Act for or to renew a licence to provide a licensable healthcare service	12 July 2024
2. Any supply pursuant to an application under section 11A of the Act for approval of any permanent premises, conveyance or other service delivery mode by which a licensable healthcare service is or is intended to be provided	12 July 2024
3. Any supply pursuant to an application under section 11C of the Act for approval to provide a specified service for a licensable healthcare service	12 July 2024
4. Any supply pursuant to an application under section 15 of the Act to amend a licence	12 July 2024

Homes for the Aged Act 1988

Description of supply	Date
1. Any supply pursuant to an application under section 4(2) of the Act for a licence to carry on a home for the aged	1 October 2024

[S 768/2024 wef 01/10/2024]

Housing and Development Act 1959

Description of supply	Date
1. Any supply pursuant to an application under section 56 of the Act for the consent of the Housing and Development Board to rent out any flat or house sold by the Housing and Development Board or any bedroom therein	30 April 2024
2. The compulsory acquisition under section 63 of the Act of any flat, house or other living accommodation, and any supply made in connection with any such compulsory acquisition which the Housing and Development Board intends to make	30 April 2024
3. Any supply pursuant to an application under rule 7 of the Housing and Development (Renovation Control) Rules (R 15) to register, or to renew the registration of, a renovation contractor	30 April 2024

Housing Developers (Control and Licensing) Act 1965

Description of supply	Date
1. Any supply pursuant to an application under section 4 of the Act for a licence to carry out or undertake housing development	30 April 2024

Hydrogen Cyanide (Fumigation) Act 1947

Description of supply	Date
1. Any supply pursuant to an application under regulation 5 or 6 of the Hydrogen Cyanide (Fumigation) Regulations (Rg 1) for or to renew a licence	1 October 2024
2. Any supply pursuant to an application for the purposes of regulation 19 of the Hydrogen Cyanide (Fumigation) Regulations for a permit to fumigate any premises	1 October 2024

[S 768/2024 wef 01/10/2024]

Immigration Act 1959

Description of supply	Date
1. Any supply pursuant to an application under regulation 3(1) of the Immigration Regulations (Rg 1) for a Singapore visa	1 October 2024
2. Any supply pursuant to an application under regulation 4(1) of the Immigration Regulations for an entry permit	1 October 2024
3. Any supply pursuant to an application under regulation 6(1) of the Immigration Regulations for a re-entry permit	1 October 2024
4. Any supply pursuant to an application under regulation 11(3) or (4) of the Immigration Regulations for a dependant’s pass	1 October 2024
5. Any supply pursuant to an application for the purposes of regulation 12(5) or (6A) of the Immigration Regulations for or to extend a visit pass	1 October 2024
6. Any supply pursuant to an application under regulation 14 of the Immigration Regulations for a student’s pass	1 October 2024

[S 768/2024 wef 01/10/2024]

Income Tax Act 1947

Description of supply	Date
1. Any supply pursuant to the lodging of a petition of appeal under section 79 of the Act with the secretary to the Income Tax Board of Review	30 April 2024
2. Any supply pursuant to a notification under regulation 10 of the Income Tax (Appeals Procedure for Board of Review) Regulations 2023 (G.N. No. S 578/2023) requiring a witness to be called to give evidence before an appeal panel	30 April 2024

Industrial Relations Act 1960

Description of supply	Date
1. Any supply pursuant to the receipt under section 25(1)(b) of the Act of the memorandum of the terms of a collective agreement	1 October 2024
2. Any supply pursuant to a trade dispute submitted to the Court for arbitration under section 31 of the Act	1 October 2024
3. The arbitration by the Court of a trade dispute under section 32 of the Act	1 October 2024
4. Any supply pursuant to an application under regulation 17(2) of the Industrial Relations Regulations (Rg 1) for an order to show cause	1 October 2024
5. The preparation under regulation 20(5) of the Industrial Relations Regulations by the Registrar of an award or order for settlement	1 October 2024
6. The supply of office copies of documents including a certificate of the Registrar for the purposes of the Industrial Relations Regulations	1 October 2024

[S 768/2024 wef 01/10/2024]

Infectious Diseases Act 1976

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 43(2) of the Act for permission to land, tranship or export any corpse, human remains or bones	1 October 2024
2. Any supply pursuant to an application for the purposes of regulation 6(1)(b) of the Infectious Diseases (Quarantine) Regulations (Rg 1) for an exemption from showing appropriate signals set out in the Third Schedule to those Regulations	1 October 2024
3. Any supply pursuant to an application for the purposes of regulation 13(1) of the Infectious Diseases (Quarantine) Regulations for permission to communicate with any ship displaying any of the signals set out in the Third Schedule to those Regulations	1 October 2024

[S 768/2024 wef 01/10/2024]

Insolvency, Restructuring and Dissolution Act 2018

Description of supply	Date
1. Any supply made by the Official Assignee or Official Receiver in relation to the administration of bankruptcy or winding‑up proceedings, up to the time of issue of a bankruptcy or winding‑up order by the court	30 April 2024
2. Any supply made by the Official Assignee or Official Receiver pursuant to the receipt of any return from a liquidator, any statement of affairs or any proof of debt submitted to the Official Assignee or Official Receiver after the issue of a bankruptcy or winding‑up order by the court	30 April 2024
3. The issue of a Certificate of Discharge from bankruptcy	30 April 2024
4. Any supply made pursuant to the receipt under section 47(3) of the Act by the Official Receiver of a notice of the appointment of a liquidator in a members’ voluntary winding up or a scheme manager in relation to a scheme of arrangement	12 July 2024
5. Any supply made by the licensing officer pursuant to an application under section 51 of the Act for or to renew an insolvency practitioner’s licence	12 July 2024
5A. Any supply made pursuant to the receipt under section 72E(2)(b) or 72M(15) of the Act by the Official Receiver of copies of a special resolution passed by a company and the notice of its entry into the simplified debt restructuring programme, or a copy of the approved debt restructuring proposal in connection with the simplified debt restructuring programme for a company	29 January 2026
6. Any supply made pursuant to the receipt under section 81(1) or (2), 83(1)(c)(i) or 85(1)(a) of the Act by the Official Receiver of a notice, a copy of a statement or a detailed account after the appointment or cessation of the appointment of a receiver or manager	12 July 2024
7. Any supply made pursuant to the receipt under section 94(3)(e) or (5)(a), 105(1)(a), 108(7), 111(7)(c), 112(3) or 115(5) of the Act by the Official Receiver of a statutory declaration, a notice or a copy of an order in connection with the appointment, or expiry or extension of term, of an interim judicial manager or a judicial manager or the entry or discharge of a company into or from interim judicial management or judicial management	12 July 2024
8. Any supply made pursuant to the receipt under section 149(6), 186(4), 191(1) or (3), 192(1) or 208(2) of the Act by the Official Receiver of a copy of an order, a notice, or an account and a statement after the issue of a winding up order by the court	12 July 2024
9. Any supply made pursuant to the receipt under section 161(1), 165(7), 180(3) or (8), 186(4), 191(1) or (3), 192(1) or 208(2) of the Act by the Official Receiver of a statutory declaration, a notice, a return, a copy of an order, or an account and a statement in connection with the voluntary winding up of a company	12 July 2024
9A. Any supply made pursuant to the receipt under section 180(7) of the Act (as replaced by section 250L(7) of the Act), section 186(4), 191(1) or (3) or 208(2) of the Act (as applied by section 250L of the Act) or section 250OB(7) of the Act, by the Official Receiver of a copy of an order or a notice in connection with the simplified winding up of a company	29 January 2026
10. Any supply made pursuant to the receipt under section 290(2) of the Act by the Official Assignee of any proof of debt required from any creditor	12 July 2024
11. The issue under section 299 of the Act of a certificate of inapplicability of a debt repayment scheme by the Official Assignee	12 July 2024
12. The issue under section 300 of the Act of a certificate of failure of a debt repayment scheme by the Official Assignee	12 July 2024
13. The issue under section 301 of the Act of a certificate of completion of a debt repayment scheme by the Official Assignee	12 July 2024
14. The issue under section 358(1)(b) or 393(1) of the Act of a certificate of annulment by the Official Assignee	12 July 2024
15. [Deleted by S 45/2026 wef 29/01/2026]

[S 45/2026 wef 29/01/2026]

Insurance Act 1966

Description of supply	Date
1. Any supply pursuant to an application under section 11(1) of the Act for a licence to carry on insurance business in Singapore	1 October 2024
2. Any supply pursuant to an application under section 42(1) of the Act for authorisation to carry out reinsurance business	1 October 2024
3. Any supply pursuant to an application under section 76(1) of the Act to register to carry on business as a direct insurance broker, general reinsurance broker, life reinsurance broker or a combination of any of these	1 October 2024
4. Any supply for which annual fees are payable under regulation 22 of the Insurance (Lloyd’s Asia Scheme) Regulations (Rg 9)	1 October 2024
5. Any supply pursuant to an application under regulation 4(1) of the Insurance (Approved Marine, Aviation and Transit Insurance Brokers and Approved Reinsurance Brokers) Regulations (Rg 14) for approval of a designated entity as an approved insurance broker to carry on the business of providing MAT insurance, general reinsurance or life reinsurance	1 October 2024

[S 768/2024 wef 01/10/2024]

Land Acquisition Act 1966

Description of supply	Date
1. The supply of a verbatim transcript of any proceedings of the Appeals Board	12 July 2024
2. The supply of a copy of any instrument or a document in the possession of the Appeals Board	12 July 2024

Legal Profession Act 1966

Description of supply	Date
1. Any supply pursuant to an application under section 36B of the Act to register, or to renew the registration of, a foreign lawyer to practise both Singapore law and foreign law in Singapore	12 July 2024
2. Any supply pursuant to an application under section 36C of the Act to register, or to renew the registration of, a foreign lawyer to practise foreign law in Singapore	12 July 2024
3. Any supply pursuant to an application under section 36D of the Act to register, or to renew the registration of, a foreign lawyer to be a director, partner or shareholder in, or to share in the profits of, a Singapore law practice	12 July 2024
4. Any supply pursuant to an application under section 36E of the Act to register, or to renew the registration of, a solicitor to practise Singapore law in a Joint Law Venture or its constituent foreign law practice, Qualifying Foreign Law Practice or licensed foreign law practice	12 July 2024
5. Any supply pursuant to an application under section 36G of the Act to register, or to renew the registration of, a regulated non-practitioner	12 July 2024
5A. Any supply pursuant to an application under section 36P of the Act for full or restricted registration, or the renewal of such registration, of a foreign lawyer to act in or in relation to relevant proceedings in the Singapore International Commercial Court	11 March 2025
5B. Any supply pursuant to an application under section 36PA of the Act to register, or to renew the registration of, a law expert to act in or in relation to relevant proceedings in the Singapore International Commercial Court	11 March 2025
6. Any supply pursuant to an application under section 131 of the Act for or to renew a law firm licence	12 July 2024
7. Any supply pursuant to an application under section 138 of the Act for or to renew a limited liability law partnership licence	12 July 2024
8. Any supply pursuant to an application under section 153 of the Act for or to renew a law corporation licence	12 July 2024
9. Any supply pursuant to an application under section 169 of the Act for or to renew a Joint Law Venture licence	12 July 2024
10. Any supply pursuant to an application under section 170 of the Act for or to renew a Formal Law Alliance licence	12 July 2024
11. Any supply pursuant to an application under section 171 of the Act for or to renew a Qualifying Foreign Law Practice licence	12 July 2024
12. Any supply pursuant to an application under section 172 of the Act for or to renew a foreign law practice licence	12 July 2024
13. Any supply pursuant to a notice under section 173 of the Act by a foreign law practice of the establishment of a representative office in Singapore	12 July 2024
14. Any supply pursuant to an application for the purposes of section 176(1) of the Act for or to renew an approval for a foreign lawyer to be a director, partner or shareholder in a Singapore law practice, or to share in the profits of a Singapore law practice	12 July 2024
15. Any supply pursuant to an application for the purposes of section 176(9) of the Act for or to renew an approval for a foreign law practice to be a shareholder in a Singapore law practice which is a law corporation, or to share in the profits of a Singapore law practice	12 July 2024
16. Any supply pursuant to an application under section 184A of the Act for or to renew a Singapore group practice licence or a foreign group practice licence	12 July 2024
17. Any supply pursuant to an application under rule 83(a) of the Legal Profession (Law Practice Entities) Rules 2015 (G.N. No. S 699/2015) to amend or issue a licence, certificate of approval or certificate of registration issued under Part 9A of the Act or under those Rules	12 July 2024
18. Any supply pursuant to an application under rule 24(a) of the Legal Profession (Regulated Individuals) Rules 2015 (G.N. No. S 701/2015) to amend or issue a foreign practitioner certificate or a certificate of registration issued under those Rules	12 July 2024
19. Any supply pursuant to an application under rule 24(c) of the Legal Profession (Regulated Individuals) Rules 2015 for the appropriate letter or certificate of good standing	12 July 2024

[S 163/2025 wef 11/03/2025]

Limited Liability Partnerships Act 2005

Description of supply	Date
1. Any supply pursuant to the lodgment of documents for the purpose of registering a limited liability partnership, under Part 3 of the Act	30 April 2024
1A. Any supply pursuant to an application under section 24(6) of the Act for a direction to a limited liability partnership to change the limited liability partnership’s name	1 October 2024
1B. Any supply pursuant to an application under section 25(1) of the Act to change the name under which a limited partnership was registered	1 October 2024
2. Any supply pursuant to an application to convert a firm or a private company to a limited liability partnership, and to register the limited liability partnership so converted, under Part 4 of the Act	30 April 2024
2A. Any supply pursuant to the lodgment of a declaration under section 30 of the Act	1 October 2024
3. Any supply pursuant to the receipt under paragraph 9(2), 18(1), 24(6), 26(3), 63(1) or (3), 64(1), 86(6) or 97(2) of the Fifth Schedule to the Act by the Official Receiver of an office copy of an order, a statement as to the affairs of a limited liability partnership, a notice, and an account and a statement, in connection with the issue of a winding up order by the court	12 July 2024
4. Any supply pursuant to the receipt under paragraph 37(1), 42(4), 55(2), (3), (4) or (7), 63(1) or (3), 64(1) or 86(6) of the Fifth Schedule to the Act by the Official Receiver of a statutory declaration, a notice, a declaration, a return, an office copy of an order, or an account and a statement, in connection with the voluntary winding up of a limited liability partnership	12 July 2024
5. Any supply pursuant to the receipt under paragraph 75 of the Fifth Schedule to the Act by the Official Receiver of any proof of debt after the issue of a winding up order by the court	12 July 2024
6. Any supply pursuant to the receipt under rule 145(2) or (4) or 154(3) or (4) of the Limited Liability Partnerships (Winding Up) Rules (R 2) by the Official Receiver of a memorandum, a notice, a report or an account after the issue of a winding up order by the court or in connection with the voluntary winding up of a limited liability partnership	12 July 2024

[S 768/2024 wef 01/10/2024]

Limited Partnerships Act 2008

Description of supply	Date
1. Any supply pursuant to the lodgment of documents for the purpose of registering a limited partnership, under Part 3 of the Act	30 April 2024
2. Any supply pursuant to an application under section 12 of the Act to renew a registration of a limited partnership	30 April 2024
3. Any supply pursuant to an application under section 17A(6) of the Act for the Registrar to give a direction to any general partner of a limited partnership to change the limited partnership’s name	1 October 2024
4. Any supply pursuant to an application under section 17B(1) of the Act to change the name under which a limited partnership was registered	1 October 2024

[S 768/2024 wef 01/10/2024]

Liquor Control (Supply and Consumption) Act 2015

Description of supply	Date
1. Any supply pursuant to an application under section 8(1) of the Act for or to renew a liquor licence	1 October 2024
2. Any supply pursuant to an application under regulation 6(1) of the Liquor Control (Supply and Consumption) (Liquor Licensing) Regulations 2015 (G.N. No. S 181/2015) for an extension of trading hours	1 October 2024
3. Any supply pursuant to an application under regulation 14(1)(d) of the Liquor Control (Supply and Consumption) (Liquor Licensing) Regulations 2015 to amend a liquor licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Manufacture of Optical Discs Act 2004

Description of supply	Date
1. Any supply pursuant to an application under section 6(1) of the Act for or to renew a licence to manufacture for sale or other commercial purpose of any optical disc	1 October 2024

[S 768/2024 wef 01/10/2024]

Maritime and Port Authority of Singapore Act 1996

Description of supply	Date
1. The grant under section 60 of the Act of an exemption from the requirement for a vessel or class of vessel navigating in any pilotage district to be under pilotage	12 July 2024
1A. Any supply pursuant to an application for the purposes of section 68 of the Act for a licence to act as an authorised pilot	1 October 2024
2. Any supply pursuant to an application for the purposes of section 81 of the Act for a public licence	1 October 2024
3. The grant or renewal under regulation 6 or 36 of the Maritime and Port Authority of Singapore (Harbour Craft) Regulations (Rg 3) of a harbour craft licence	12 July 2024
4. The grant or renewal under regulation 39 of the Maritime and Port Authority of Singapore (Harbour Craft) Regulations of a permission to use a harbour craft within the port otherwise than in accordance with those Regulations	12 July 2024
5. The grant or renewal under regulation 18(1) or 19(4) of the Maritime and Port Authority of Singapore (Harbour Craft Manning Licence Examination) Regulations (Rg 4) of a manning licence	12 July 2024
6. The grant or renewal for the purposes of regulation 5 or 6 of the Maritime and Port Authority of Singapore (Pleasure Craft) Regulations (Rg 6) of a pleasure craft licence	12 July 2024
7. The transfer under regulation 12 of the Maritime and Port Authority of Singapore (Pleasure Craft) Regulations of a pleasure craft licence to a new owner, and the registration of the change in ownership	12 July 2024
8. The grant or renewal under regulation 29 or 39 of the Maritime and Port Authority of Singapore (Pleasure Craft) Regulations of a driving licence	12 July 2024
9. The issue under regulation 63H of the Maritime and Port Authority of Singapore (Port) Regulations (Rg 7) of a ferry service licence	12 July 2024
10. Any supply pursuant to an application for the purposes of regulation 64(1) of the Maritime and Port Authority of Singapore (Port) Regulations for a licence or authorisation to ply for hire, sell or expose for sale any goods, or exchange money, solicit custom or provide any services, within the port	1 October 2024

[S 768/2024 wef 01/10/2024]

Massage Establishments Act 2017

Description of supply	Date
1. Any supply pursuant to an application under section 6 of the Act for a licence to carry on the business of providing massage services in an establishment for massage	1 October 2024
2. Any supply pursuant to an application under section 14 or 16 of the Act for approval or to renew the approval to employ an individual to work in an establishment for massage	1 October 2024
3. Any supply pursuant to an application for the purposes of rule 7(3) of the Massage Establishments Rules 2018 (G.N. No. S 96/2018) for approval to change the layout of an establishment for massage	1 October 2024
4. Any supply pursuant to an application for the purposes of rule 11(3) of the Massage Establishments Rules 2018 for approval to change the uniform of any individual employed to work in an establishment for massage	1 October 2024

[S 768/2024 wef 01/10/2024]

Medicines Act 1975

Description of supply	Date
1. Any supply pursuant to an application under section 11 or 14 of the Act for or to renew a product licence, an import licence, a manufacturer’s licence or a wholesale dealer’s licence	12 July 2024
2. Any supply pursuant to an application under section 17 of the Act for the approval to vary a product licence, an import licence, a manufacturer’s licence or a wholesale dealer’s licence	12 July 2024
3. Any supply pursuant to an application under regulation 4 of the Medicines (Medical Advertisements) Regulations (Rg 2) for or to renew a permit to issue or cause to be issued any medical advertisement or to conduct any sales promotion	12 July 2024
4. Any supply pursuant to an application under regulation 13 of the Medicines (Medical Advertisements) Regulations for approval to alter or amend the contents of any medical advertisement for which a permit has been granted	12 July 2024
5. Any supply pursuant to an application under regulation 13A of the Medicines (Medical Advertisements) Regulations for approval to transfer a permit granted under those Regulations to another person	12 July 2024
6. Any supply pursuant to an application under regulation 4 of the Medicines (Export Licence for Psychotropic Substances) Regulations (Rg 9) for an export licence to export a consignment of a psychotropic substance or a medicinal product containing any psychotropic substance	12 July 2024

Mental Capacity Act 2008

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 11 of the Act to register a lasting power of attorney	30 April 2024
2. Any supply pursuant to an application for the purposes of section 25A of the Act to register a professional deputy	30 April 2024
3. The cancellation of the registration of an instrument as a lasting power of attorney under paragraph 12(1) of the First Schedule to the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Merchant Shipping (Civil Liability and Compensation for Bunker Oil Pollution) Act 2008

Description of supply	Date
1. The issue under section 13(1) of the Act of a Bunker Convention certificate	12 July 2024

Merchant Shipping (Civil Liability and Compensation for Oil Pollution) Act 1998

Description of supply	Date
1. The issue of a certificate under section 13(1) of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Merchant Shipping (Maritime Labour Convention) Act 2014

Description of supply	Date
1. The issue under section 50(1) of the Act of a Declaration of Maritime Labour Compliance	12 July 2024
1A. Any supply pursuant to a notification of the engagement or discharge of a seafarer pursuant to regulation 6(5) of the Merchant Shipping (Maritime Labour Convention) (Seafarer’s Employment Agreement, Crew List and Discharge of Seafarers) Regulations 2014 (G.N. No. S 175/2014)	1 October 2024
2. The issue under regulation 4(2) of the Merchant Shipping (Maritime Labour Convention) (Seafarer Recruitment and Placement Services) Regulations 2014 (G.N. No. S 178/2014) of a certificate of authorisation to operate a seafarer recruitment and placement service	12 July 2024
3. Any supply pursuant to an application for the purposes of regulation 5 of the Merchant Shipping (Maritime Labour Convention) (Training and Certification of Cooks and Catering Staff) Regulations 2014 (G.N. No. S 179/2014) for a certificate of proficiency as a ship’s cook	1 October 2024

[S 768/2024 wef 01/10/2024]

Merchant Shipping (Wreck Removal) Act 2017

Description of supply	Date
1. The issue under section 16(2) of the Act of a certificate that a ship is covered by wreck removal insurance for the period of the certificate	12 July 2024

Merchant Shipping Act 1995

Description of supply	Date
1. The provisional registration or registration anew under section 12 or 35 of the Act of a ship	12 July 2024
1A. The entry in the register of the name of a transferee of a Singapore ship or any share therein upon a bill of sale being produced to the Registrar of Singapore ships under section 18(3) of the Act	1 October 2024
1B. Any supply pursuant to an application for the purposes of section 44(1) of the Act for approval of a ship’s name and any changes thereto	1 October 2024
1C. Any supply pursuant to an application for the purposes of regulation 5, 6 or 6A of the Merchant Shipping (Training, Certification and Manning) Regulations (Rg 1) for a certificate of competency	1 October 2024
1D. Any supply pursuant to an application for the purposes of regulation 7(a) of the Merchant Shipping (Training, Certification and Manning) Regulations for an endorsement of a certificate of competency	1 October 2024
1E. The issuance of a certificate of endorsement pursuant to regulation 9 of the Merchant Shipping (Training, Certification and Manning) Regulations	1 October 2024
1F. The issuance of a type rating certificate pursuant to regulation 10A(1)(a) of the Merchant Shipping (Training, Certification and Manning) Regulations	1 October 2024
1G. Any supply pursuant to an application for the purposes of regulation 10A(1)(b) of the Merchant Shipping (Training, Certification and Manning) Regulations for the issuance of a WIG craft officer certificate	1 October 2024
1H. Any supply pursuant to an application for the purposes of regulation 12 of the Merchant Shipping (Training, Certification and Manning) Regulations for the revalidation by the Director of Marine of any certificate of competency, type rating certificate or WIG officer certificate	1 October 2024
1I. Any supply pursuant to an application for the purposes of regulation 15 of the Merchant Shipping (Training, Certification and Manning) Regulations for certification by the Director of Marine that a person has satisfied a condition as to training and service or that a person has completed additional training and service	1 October 2024
1J. Any supply pursuant to an application for the purposes of regulation 18 of the Merchant Shipping (Training, Certification and Manning) Regulations for a certificated rating by the Director of Marine	1 October 2024
1K. Any supply pursuant to an application for the purposes of regulation 18A of the Merchant Shipping (Training, Certification and Manning) Regulations for a certificate of proficiency	1 October 2024
1L. The issuance of a Certificate of Proficiency in Survival Craft and Rescue Boats for the purposes of regulation 19 of the Merchant Shipping (Training, Certification and Manning) Regulations	1 October 2024
2. The registration under regulation 4 of the Merchant Shipping (Survey of Singapore Ships) Regulations (Rg 6) of a person as a surveyor	12 July 2024
2A. Any supply pursuant to an application under regulation 31(2) of the Merchant Shipping (Registration of Ships) Regulations (Rg 7) for the suspension of the registry of a Singapore ship	1 October 2024
3. The issue or renewal pursuant to the Merchant Shipping (Safety Convention) Regulations (Rg 11) of a permit to operate high speed craft	12 July 2024
3A. Any supply pursuant to an application for the purposes of Chapter V, Regulation 14(b)(ii) of the Merchant Shipping (Safety Convention) Regulations for the issue of an appropriate minimum safe manning document	1 October 2024
3B. The issue of a certificate by the Director of Marine certifying shipboard equipment compliance in respect of long-range identification and tracking for the purposes of Chapter V, Regulation 19-1(f) of the Merchant Shipping (Safety Convention) Regulations	1 October 2024
3C. The issue of a Continuous Synopsis Record pursuant to Chapter XI-1, Regulation 5 of the Merchant Shipping (Safety Convention) Regulations	1 October 2024
3D. Any supply pursuant to the notification of a subsequent engagement or discharge of a seaman under an existing crew agreement pursuant to regulation 4(1)(b) of the Merchant Shipping (Crew Agreements, Lists of Crew and Discharge of Seamen) Regulations (Rg 19)	1 October 2024
4. The issue or renewal under regulation 7(1) of the Merchant Shipping (Wing-in-Ground Craft) Regulations 2010 (G.N. No. S 200/2010) of a permit to operate WIG craft	12 July 2024
5. The grant of initial registry or the renewal of the registry under regulation 11(3) of the Merchant Shipping (Pleasure Craft) Regulations 2020 (G.N. No. S 161/2020) of a pleasure craft	12 July 2024

[S 768/2024 wef 01/10/2024]

Misuse of Drugs Act 1973

Description of supply	Date
1. Any supply pursuant to an application under regulation 4 of the Misuse of Drugs Regulations (Rg 1) for a licence to import, export, manufacture or sell a controlled drug	12 July 2024

Moneylenders Act 2008

Description of supply	Date
1. Any supply pursuant to an application under section 5 or 6 of the Act for or to renew a licence (including, where a licensee has more than one place of business, for each additional place of business)	12 July 2024
2. Any supply pursuant to an application under section 91 of the Act —	12 July 2024
(a) for or to extend an exemption; or
(b) to vary or revoke any existing conditions of an exemption

Mutual Benefit Organisations Act 1960

Description of supply	Date
1. Any supply pursuant to an application under section 4(1) of the Act to register a mutual benefit organisation	1 October 2024
2. Any supply pursuant to an application for the purposes of rule 6 of the Mutual Benefit Organisations Rules (R 1) for consent to change the address of the registered office or name of a registered organisation	1 October 2024

[S 768/2024 wef 01/10/2024]

National Registration Act 1965

Description of supply	Date
1. The issue of an identity card under the National Registration Regulations (Rg 2) upon the registration or re‑registration of a person as a citizen of Singapore pursuant to regulation 3, 14, 14A or 14B of those Regulations	1 October 2024

[S 768/2024 wef 01/10/2024]

Notaries Public Act 1959

Description of supply	Date
1. Any supply pursuant to an application under rule 5 of the Notaries Public Rules (R 1) for appointment or re-appointment as a notary public	12 July 2024

Parking Places Act 1974

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 6A(3) of the Act for approval of a proposal or plan for the provision of parking lots in a private parking place	12 July 2024
2. Any supply pursuant to an application under rule 4(2) of the Parking Places (Licensing and Control of Private Parking Places for Heavy Vehicles) Rules (R 1) for a licence to maintain or operate a private parking place for heavy vehicles	12 July 2024
3. Any supply pursuant to an application under rule 5(1) of the Parking Places (Parking of Heavy Vehicles) Rules (R 4) for a vehicle parking certificate	12 July 2024

Parks and Trees Act 2005

Description of supply	Date
1. Any supply pursuant to an application under section 32 of the Act for approval for the purposes of section 24, 26, 30 or 31 of the Act, made at the development control submission stage, the building plan submission stage, or the certificate of statutory completion submission stage (including under a self‑declaration scheme)	1 October 2024
2. Any supply pursuant to an application for the purposes of regulation 9(1) of the Parks and Trees Regulations (Rg 1) for a permit to camp in any national park, nature reserve or public park or any part thereof	1 October 2024
3. Any supply pursuant to an application for the purposes of regulation 9(2) of the Parks and Trees Regulations for a permit to light, maintain or use a fire or hold a barbecue in any national park or public park or any part thereof	1 October 2024
4. Any supply pursuant to an application for the purposes of regulation 13(2) of the Parks and Trees Regulations for a permit to store a boat in any national park, nature reserve or public park or any part thereof	1 October 2024

[S 768/2024 wef 01/10/2024]

Passports Act 2007

Description of supply	Date
1. Any supply pursuant to an application under section 6 of the Act for a Singapore passport	1 October 2024
2. Any supply pursuant to an application under section 12 of the Act for a Singapore temporary travel document	1 October 2024
3. Any supply pursuant to an application under section 16(2) of the Act for a Singapore document of identity	1 October 2024
4. Any supply pursuant to an application under section 18(1) of the Act for a travel document of a kind prescribed for the purposes of travel	1 October 2024
5. Any supply pursuant to an application under regulation 16(1) of the Passports Regulations 2007 (G.N. No. S 651/2007) for the issue of a replacement Singapore passport or Singapore temporary travel document	1 October 2024

[S 768/2024 wef 01/10/2024]

Patents Act 1994

Description of supply	Date
1. Any supply pursuant to an application under rule 7(1) of the Patents (Patent Agents) Rules 2001 (G.N. No. S 645/2001) to register a patent agent	12 July 2024
2. Any supply pursuant to an application under rule 9 of the Patents (Patent Agents) Rules 2001 for a practising certificate	12 July 2024
3. Any supply pursuant to an application under rule 10B or 10C of the Patents (Patent Agents) Rules 2001 to register, or to renew the registration of, a foreign patent agent	12 July 2024
4. Any supply pursuant to an application under rule 22 of the Patents (Patent Agents) Rules 2001 to restore the registration of a patent agent or a foreign patent agent	12 July 2024

Pawnbrokers Act 2015

Description of supply	Date
1. Any supply pursuant to an application under section 7 or 9 of the Act for or to renew a licence for pawnbroking	12 July 2024
2. Any supply pursuant to an application under section 43 of the Act —	12 July 2024
(a) for or to extend a waiver of a requirement of the Act; or
(b) to add to, vary or cancel any condition of such waiver

Payment Services Act 2019

Description of supply	Date
1. Any supply pursuant to an application under section 6 of the Act for a money-changing licence, a standard payment institution licence or a major payment institution licence	1 October 2024
2. Any supply pursuant to an application under section 7 of the Act to vary or change a money‑changing licence, a standard payment institution licence or a major payment institution licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Planning Act 1998

Description of supply	Date
1. Any supply pursuant to an application under section 13 or 18 of the Act for planning permission, conservation permission, subdivision permission or outline permission	30 April 2024
2. Any supply pursuant to an application to amend any approved plan of an application for planning permission, conservation permission or subdivision permission	30 April 2024
3. Any supply pursuant to an application to extend the validity period of any planning permission, conservation permission, subdivision permission, provisional permission or outline permission	30 April 2024
4. An amendment to the Master Plan proposed by the competent authority pursuant to an application for written permission to develop any land	30 April 2024
5. Any supply pursuant to a request for the waiver of any parameter or requirement in any guideline issued by the competent authority	30 April 2024
6. Any supply pursuant to the lodgment of documents as a condition of authorisation under section 21(6) of the Act	30 April 2024
7. An extension of the validity period of an authorisation	30 April 2024

Platform Workers Act 2024

Description of supply	Date
1. Any supply pursuant to an application under section 23(1) of the Act to register any platform work association	11 March 2025
2. Any supply pursuant to an application under section 48(3) of the Act to register any new rule or alteration made in the rules of a registered platform work association	11 March 2025
3. Any supply pursuant to the receipt under section 50(2) of the Act by the Registrar of a notice of a change of officers or the title of any officer of a registered platform work association	11 March 2025

[S 163/2025 wef 11/03/2025]

Point-to-Point Passenger Transport Industry Act 2019

Description of supply	Date
1. Any supply pursuant to an application under section 12 of the Act for or to renew a street-hail service licence	12 July 2024
2. Any supply pursuant to an application under section 18 of the Act for or to renew a ride-hail service licence	12 July 2024

Poisons Act 1938

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 10 of the Act for a licence for the import, possession for sale, sale or offer for sale of any poison	12 July 2024

Police Force Act 2004

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 86 of the Act to authorise the creation and continuation of an Auxiliary Police Force	1 October 2024

[S 768/2024 wef 01/10/2024]

Postal Services Act 1999

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 6 of the Act for a postal licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Precious Stones and Precious Metals (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Act 2019

Description of supply	Date
1. Any supply pursuant to an application under section 7 of the Act for or to renew the registration of a registered dealer	12 July 2024

Price Control Act 1950

Description of supply	Date
1. Any supply pursuant to an application for the purposes of paragraph 3 of the Price Control (Rice) Order (O 5) for a licence to import a controlled article	1 October 2024
2. Any supply pursuant to an application for the purposes of paragraph 4 of the Price Control (Rice) Order for a licence to carry on any wholesale dealing in a controlled article	1 October 2024

[S 768/2024 wef 01/10/2024]

Private Education Act 2009

Description of supply	Date
1. Any supply pursuant to an application under section 8(1) of the Act to register, or to renew the registration of, a private education institution	1 October 2024
2. Any supply pursuant to an application under section 16(4) of the Act for permission for a registered private education institution to offer or provide a course by itself or in association or collaboration with or by affiliation with any other person	1 October 2024

[S 768/2024 wef 01/10/2024]

Private Security Industry Act 2007

Description of supply	Date
1. Any supply pursuant to an application under section 6 or 21 of the Act for or to renew a private investigator’s licence	1 October 2024
2. Any supply pursuant to an application under section 7 or 21 of the Act for or to renew a private investigation agency’s licence	1 October 2024
3. Any supply pursuant to an application under section 14 or 21 of the Act for or to renew a security officer’s licence	1 October 2024
4. Any supply pursuant to an application under section 15 or 21 of the Act for or to renew a security agency’s licence	1 October 2024
5. Any supply pursuant to an application under section 19 or 21 of the Act for or to renew a security service provider’s licence	1 October 2024
6. [Deleted by S 643/2025 wef 01/10/2025]
7. [Deleted by S 643/2025 wef 01/10/2025]
8. [Deleted by S 643/2025 wef 01/10/2025]
9. [Deleted by S 643/2025 wef 01/10/2025]

[S 643/2025 wef 01/10/2025]

[S 768/2024 wef 01/10/2024]

Property Tax Act 1960

Description of supply	Date
1. Any supply pursuant to the lodging of a notice of appeal under section 29 of the Act with the secretary to the Valuation Review Board	30 April 2024
2. Any supply pursuant to a notification under regulation 11 of the Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025 (G.N. No. S 132/2025) requiring a witness to be called to give evidence before an appeal panel	1 April 2025
3. [Deleted by S 163/2025 wef 11/03/2025]

[S 163/2025 wef 01/04/2025]

[S 163/2025 wef 11/03/2025]

Public Entertainments Act 1958

Description of supply	Date
1. Any supply pursuant to an application under section 5(1) of the Act for or to renew a public entertainment licence	1 October 2024
2. Any supply pursuant to an application for the purposes of section 16(2) of the Act for the classification of the content of arts entertainments	1 October 2024
3. Any supply pursuant to an application under rule 3(4) of the Public Entertainments Rules (R 1) to amend the name or address of a specified establishment stated in a public entertainment licence	1 October 2024
4. Any supply pursuant to an application under rule 4(3) of the Public Entertainments Rules for the transfer of a public entertainment licence	1 October 2024
5. Any supply pursuant to an application for the purposes of rule 5(1) or (2) of the Public Entertainments Rules to extend the hours of operation of a specified establishment, or upgrade a licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Public Order Act 2009

Description of supply	Date
1. Any supply pursuant to an application under section 6(1) of the Act for a permit in respect of a public assembly or public procession	1 October 2024

[S 768/2024 wef 01/10/2024]

Public Utilities Act 2001

Description of supply	Date
1A. Any supply pursuant to an application under section 26(3) of the Act for an approval for any works mentioned in section 26(1) of the Act	1 June 2025
1. Any supply pursuant to an application under section 40I(1) of the Act for a plumber’s licence	1 October 2024
2. Any supply pursuant to an application under section 69A(1) of the Act for an exemption from any requirements under the Act (including any material incorporated by reference under section 72A of the Act) or any standards or codes of practice mentioned in paragraph 11 of the Second Schedule to the Act in relation to any WSI works that may result from any WSI design works carried out by a professional engineer	1 April 2025
3. Any supply pursuant to a submission of a written notice under regulation 15(2) of the Public Utilities (Regulated Works and WSI Design Works) Regulations 2018 (G.N. No. S 163/2018) in relation to any WSI works that may result from any WSI design works carried out by a professional engineer	1 April 2025

[S 163/2025 wef 01/06/2025]

[S 163/2025 wef 01/04/2025]

[S 768/2024 wef 01/10/2024]

Radiation Protection Act 2007

Description of supply	Date
1. Any supply pursuant to an application under section 8(1) of the Act for or to renew a licence relating to any radioactive material or irradiating apparatus	1 October 2024
2. Any supply pursuant to an application for the purposes of section 13(1) of the Act for approval to accumulate radioactive waste	1 October 2024
3. Any supply pursuant to an application for the purposes of section 15(1) of the Act for approval to transport radioactive waste	1 October 2024
4. Any supply pursuant to an application under regulation 10(1) of the Radiation Protection (Ionising Radiation) Regulations 2023 (G.N. No. S 85/2023) to alter any information specified in any licence relating to any radioactive material or irradiating apparatus	1 October 2024
5. Any supply pursuant to an application under regulation 16(3) of the Radiation Protection (Ionising Radiation) Regulations 2023 to register a radiation worker	1 October 2024
6. Any supply pursuant to an application for the purposes of the Radiation Protection (Ionising Radiation) Regulations 2023 to amend a registration certificate for a radiation worker	1 October 2024

[S 768/2024 wef 01/10/2024]

Rapid Transit Systems Act 1995

Description of supply	Date
1. Any supply pursuant to an application under section 13 of the Act for a licence to operate any rapid transit system	12 July 2024
2. Any supply pursuant to an application under regulation 4(1) of the Rapid Transit Systems (Development and Building Works in Railway Corridor and Railway Protection Zone) Regulations 2021 (G.N. No. S 712/2021) for approval of a development proposal for a development within a railway corridor or railway protection zone	1 October 2024
3. Any supply pursuant to an application under regulation 5(1) of the Rapid Transit Systems (Development and Building Works in Railway Corridor and Railway Protection Zone) Regulations 2021 for approval of a building proposal for building works within a railway corridor or railway protection zone	1 October 2024
4. Any supply pursuant to an application under regulation 6(1) of the Rapid Transit Systems (Development and Building Works in Railway Corridor and Railway Protection Zone) Regulations 2021 for approval to amend an approved proposal	1 October 2024
5. Any supply pursuant to an application under regulation 10(1) of the Rapid Transit Systems (Development and Building Works in Railway Corridor and Railway Protection Zone) Regulations 2021 for a permit to carry out engineering works within a railway corridor or railway protection zone as part of a development	1 October 2024

[S 768/2024 wef 01/10/2024]

Registered Designs Act 2000

Description of supply	Date
1. The escort of a conveyance conveying seized goods under Part 6A of the Act	1 October 2024
2. The presence of one or more authorised officers or senior authorised officers required in connection with — (a) the inspection or destruction of seized goods under Part 6A of the Act; or (b) any other act or service under of Part 6A of the Act	1 October 2024
3. Any supply pursuant to a written notice given under section 68D(1) of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Registration of Births and Deaths Act 2021

Description of supply	Date
1. Any supply pursuant to an application under section 21(2) of the Act to alter a child’s name	1 October 2024
2. The issue under regulation 10, 12 or 13 of the Registration of Births and Deaths Regulations 2022 (G.N. No. S 408/2022) of a birth certificate, new birth certificate or replacement birth certificate	1 October 2024

[S 768/2024 wef 01/10/2024]

Regulation of Imports and Exports Act 1995

Description of supply	Date
1. Any supply pursuant to an application for a permit for the import of goods into Singapore, the export of goods out of Singapore or the transhipment of goods in Singapore, or a licence to import or export goods (including rough diamonds)	30 April 2024
2. Any supply pursuant to an application under regulation 7 of the Regulation of Imports and Exports (Kimberley Process) Regulations for a Singapore certificate	30 April 2024

Residential Property Act 1976

Description of supply	Date
1. Any supply pursuant to the receipt under section 3(5) of the Act by the Controller of a statement by the legal personal representatives or trustees of the will or estate of a deceased person	12 July 2024
2. Any supply pursuant to an application for the purposes of the issue under section 10(2), 11(2) or 16(2) of the Act of a certificate that a Singapore company, Singapore limited liability partnership or Singapore society (as the case may be) may acquire and retain residential properties in accordance with the provisions of the Act	12 July 2024
2A. Any supply pursuant to an application under section 10(5), 11(5) or 16(5) of the Act for the cancellation of a certificate issued under section 10(2), 11(2) or 16(2) of the Act, as the case may be	1 October 2024
3. Any supply pursuant to an application for the purposes of the grant under section 14(2), 14A(2) or 17(2) of the Act of approval for a Singapore company to become a foreign company, for a Singapore limited liability partnership to become a foreign limited liability partnership, or for a Singapore society to become a foreign society, as the case may be	12 July 2024
4. Any supply pursuant to an application under section 25(2) of the Act for approval for a foreign person to acquire or retain residential property (including by way of a foreign person who is the personal representative of a deceased person, being registered as the proprietor by transmission of any residential property of the deceased person under section 107 of the Land Titles Act 1993)	12 July 2024
5. Any supply pursuant to the making of any representation under section 25(12) of the Act against the Minister’s refusal to grant an approval under section 25 of the Act	12 July 2024
6. Any supply pursuant to an application under section 26 of the Act for the Controller’s approval for a Singapore entity to convert to a converted entity, and to retain an estate or interest in any residential property	12 July 2024
7. Any supply pursuant to an application under section 28 or 28A of the Act for approval to change the use of or develop land, as the case may be	12 July 2024
8. Any supply pursuant to an application under section 30 of the Act for written permission for any government of a foreign State or territory outside Singapore or any accredited agent of that government or any religious group in Singapore to purchase or acquire any estate or interest in any residential property	12 July 2024
9. Any supply pursuant to an application under section 31(2) of the Act for approval for a housing developer to purchase or acquire an estate or interest in any residential property	12 July 2024
10. Any supply pursuant to an appeal under section 31A of the Act to the Minister	12 July 2024
11. Any assessment of a person’s suitability for exemption under section 32 of the Act	12 July 2024
12. Any supply pursuant to the filing of a document or statutory declaration required as a condition of an exemption granted under section 32 of the Act	12 July 2024
13. Any supply pursuant to an application for the purposes of varying a condition attached to a grant of approval under section 25 or any other provision of the Act	12 July 2024

[S 768/2024 wef 01/10/2024]

Resource Sustainability Act 2019

Description of supply	Date
1. Any supply pursuant to an application under section 29(1) of the Act for a licence to operate a producer responsibility scheme	1 October 2024

[S 768/2024 wef 01/10/2024]

Road Traffic Act 1961

Description of supply	Date
1. A supply of a new registration number for an existing vehicle	30 April 2024
2. The issue of a permit in relation to which a levy is payable under section 10A of the Act	30 April 2024
3. A supply of a right to use any road in relation to which road‑user charges are payable under section 34B(1) of the Act	30 April 2024
3A. Any supply pursuant to an application under section 35(4) of the Act for or to renew a driving licence	1 October 2024
3B. Any supply pursuant to an application under section 36(3) of the Act for a provisional licence	1 October 2024
3C. Any supply pursuant to an application under section 52(1) of the Act for an instructor’s licence	1 October 2024
3D. Any supply pursuant to an application under section 55(1) of the Act for a driving school licence	1 October 2024
4. Any supply made by the Singapore Police Force in relation to any search of, or the provision of any extract from, driving records and records in connection with traffic accidents	30 April 2024
5. Any supply pursuant to an application under rule 12B(2) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5) for approval to make a major modification to a vehicle resulting in a deviation from the particulars of the vehicle entered in the register of vehicles	30 April 2024
6. Any supply pursuant to an application under rule 12B(5) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for approval for a pre‑approved vehicle accessory to be installed in or used for any particular motor vehicle, model of motor vehicle or batch of motor vehicles	30 April 2024
7. Any supply pursuant to an application under rule 34A(2), (3A), (3B) or (3BA) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules to keep or extend the keeping of a de‑registered vehicle in a designated area or an alternative area	30 April 2024
8. Any supply pursuant to an application under rule 34B(1) or (3) or 34C(1) or (3) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for approval to keep or to extend the keeping of a de‑registered vehicle or an unregistered vehicle in a private area or compound or any other place	30 April 2024
9. Any supply pursuant to an application under rule 34B(5) or 34C(5) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for special approval to move a de‑registered vehicle or an unregistered vehicle from a private area or compound to any other place	30 April 2024
10. Any supply pursuant to an application for a special purpose licence under rule 64A of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules	30 April 2024
10A. Any supply pursuant to an application under rule 3(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules to register as the owner of a motor vehicle or trailer	12 July 2024
10B. Any supply pursuant to an application under rule 25(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules to transfer the registration of a motor vehicle	12 July 2024
10C. Any supply pursuant to an application under rule 25(4) or (5) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules to temporarily transfer or extend the temporary transfer of the registration of a vehicle	12 July 2024
10D. Any supply pursuant to an application under rule 33(1) or (5) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules to re-register a private motor car as an off-peak car or vice versa	12 July 2024
10E. Any supply pursuant to an application under rule 57(2) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules for a visitor’s permit	12 July 2024
10F. Any supply pursuant to an application under rule 69(1)(b) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules to re-register a motor vehicle as a classic vehicle	12 July 2024
11. Any supply pursuant to an application under rule 4 of the Road Traffic (Public Service Vehicles) (Vocational Licences and Conduct of Drivers, Conductors, Trishaw Riders and Passengers) Rules (R 8) to convert a licence to drive a chauffeured private hire car to a licence to drive a taxi	30 April 2024
11A. Any supply pursuant to an application under rule 4 of the Road Traffic (Public Service Vehicles) (Vocational Licences and Conduct of Drivers, Conductors, Trishaw Riders and Passengers) Rules for a licence to drive public service vehicles, to act as a conductor in public service vehicles or ride a trishaw	12 July 2024
11B. Any supply pursuant to an application under rule 9(1) of the Road Traffic (Public Service Vehicles) (Vocational Licences and Conduct of Drivers, Conductors, Trishaw Riders and Passengers) Rules for the renewal of a vocational licence	12 July 2024
12. Any supply pursuant to an application under rule 5 or 6 of the Road Traffic (Autonomous Motor Vehicles) Rules 2017 (G.N. No. S 464/2017) for authorisation to undertake a trial of automated vehicle technology or an autonomous motor vehicle on any road, or to carry out the use on a road of an autonomous motor vehicle	30 April 2024
13. Any supply pursuant to an application under rule 3 of the Road Traffic (Authorisation of Security Officers) Rules 2015 (G.N. No. S 176/2015) to authorise a security officer to regulate traffic on a public road undergoing road works	12 July 2024
14. Any supply pursuant to an application under rule 5(2) of the Road Traffic (Control of Width and Length of Motor Vehicles) Rules 2010 (G.N. No. S 626/2010) for a trip permit or term permit	12 July 2024
15. Any supply pursuant to an application under rule 3(1) of the Road Traffic (Public Service Vehicles) Rules (R 14) for or to renew a public service vehicle licence	12 July 2024
16. Any supply pursuant to an application under rule 4(1) of the Road Traffic (Registration of Power-Assisted Bicycles) Rules 2017 (G.N. No. S 451/2017) to register a power-assisted bicycle in the owner’s name	12 July 2024
17. Any supply pursuant to an application under rule 5(1) of the Road Traffic (Registration of Power-Assisted Bicycles) Rules 2017 to transfer the registration of a power-assisted bicycle	12 July 2024
18. Any supply pursuant to an application under rule 2 of the Road Traffic (Registration of Trishaws) Rules (R 40) to register a trishaw	12 July 2024

[S 768/2024 wef 01/10/2024]

Rubber Industry Act 1992

Description of supply	Date
1. Any supply pursuant to an application under section 4(1) or 6(1) of the Act for or to renew a licence to — (a) pack rubber for export; (b) ship rubber for export; (c) manufacture or otherwise produce technically specified rubber; or (d) deal in, treat or store rubber	1 October 2024

[S 768/2024 wef 01/10/2024]

Sale of Food Act 1973

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 21 or 46 of the Act for or to renew a licence to carry on a non-retail food business	1 October 2024

[S 768/2024 wef 01/10/2024]

Secondhand Goods Dealers Act 2007

Description of supply	Date
1. Any supply pursuant to an application under section 5(1) or (6) of the Act for or to renew a licence to deal in secondhand goods	1 October 2024
2. Any supply pursuant to an application for the purposes of section 7 of the Act for consent to transfer a licence to deal in secondhand goods	1 October 2024
3. Any supply pursuant to an application for the purposes of rule 5(1) of the Secondhand Goods Dealers Rules (R 1) for approval to change any particulars included in a licence application	1 October 2024
4. Any supply pursuant to the receipt under rule 5(3) of the Secondhand Goods Dealers Rules of a notification of a change to any particulars included a licence application	1 October 2024

[S 768/2024 wef 01/10/2024]

Securities and Futures Act 2001

Description of supply	Date
1. Any supply pursuant to an application under section 8 of the Act to be approved as an approved exchange or recognised as a recognised market operator	1 October 2024
2. Any supply pursuant to an application under section 12(1) or 54(1) of the Act to change the status of an approved exchange, recognised market operator, approved clearing house or recognised clearing house	1 October 2024
3. Any supply pursuant to an application under section 27(1) or (2), 46U(1) or (2), 70(1) or (2) or 81ZE(1) or (2) of the Act for approval to become a substantial shareholder, a 12% controller or 20% controller of — (a) an approved exchange; (b) a licensed trade repository; (c) an approved clearing house; or (d) an approved holding company	1 October 2024
4. Any supply pursuant to an application under section 46D(1) or (2) of the Act for a trade repository licence or a foreign trade repository licence	1 October 2024
5. Any supply pursuant to an application under section 50(1) or (2) of the Act to be approved as an approved clearing house or recognised as a recognised clearing house	1 October 2024
6. Any supply pursuant to an application under section 81V(1) of the Act to be an approved holding company	1 October 2024
7. Any supply pursuant to an application under section 84(1) of the Act for a capital markets services licence	1 October 2024
8. Any supply pursuant to an application under section 90(1) of the Act to vary a capital markets services licence	1 October 2024
9. Any supply pursuant to section 99(1) of the Act in relation to an exempt person or a representative of an exempt person for which annual fees are payable under section 99A of the Act	1 October 2024
10. Any supply in connection with the entry of a person’s name and the retention of the name in the public register as an appointed representative, a provisional representative or a temporary representative in respect of any type of regulated activity under section 99C of the Act	1 October 2024
11. Any supply pursuant to the lodgment under section 99H of the Act of documents for the appointment of individuals as appointed representatives, provisional representatives and temporary representatives	1 October 2024
12. Any supply pursuant to an application under section 123E of the Act to be authorised as an authorised benchmark administrator	1 October 2024
13. Any supply pursuant to an application under section 123K of the Act to exempt a corporation from the requirement to be an authorised benchmark administrator	1 October 2024
14. Any supply pursuant to an application under section 123ZD(1) of the Act to be authorised as an authorised benchmark submitter	1 October 2024
15. Any supply pursuant to an application under paragraph (b) of the definition of “prescribed entity” in section 239(4) or section 261(1B)(b) of the Act for declaration as a prescribed entity	1 October 2024
16. Any supply pursuant to the lodgment under section 240 of the Act of any documents for offers of securities or securities-based derivatives contracts	1 October 2024
17. Any supply pursuant to the lodgment under section 240A of the Act of any documents for every offer of debentures or units of debentures that is part of a debenture issuance programme	1 October 2024
18. Any supply pursuant to the lodgment under section 241 of the Act of any supplementary or replacement documents	1 October 2024
19. Any supply pursuant to an application for the purposes of section 247(1) of the Act for an exemption from any requirement as to form and contents of a prospectus or profile statement	1 October 2024
20. Any supply pursuant to an application for the purposes of section 249(3) of the Act for an exemption from section 249 of the Act	1 October 2024
21. Any supply pursuant to an application for the purposes of section 251(14) of the Act for an exemption from section 251 of the Act	1 October 2024
22. Any supply pursuant to an application under section 259(3) of the Act for an exemption from section 259 of the Act	1 October 2024
23. Any supply pursuant to an application for the purposes of section 262(2) of the Act for an exemption from section 262 of the Act	1 October 2024
24. Any supply pursuant to an application under section 273(5) of the Act for a declaration that Subdivisions (2) and (3) of Division 1 of Part 13 (other than section 257) of the Act do not apply to an offer of securities or securities-based derivatives contracts for a period of 6 months from the date of the declaration	1 October 2024
25. Any supply pursuant to the lodgment under section 277(1)(b) or (1AC) of the Act of any offer information statement	1 October 2024
26. Any supply pursuant to an application under section 277(2) of the Act for a modification of the prescribed form and content of an offer information statement	1 October 2024
27. Any supply pursuant to an application under section 286(1) of the Act for authorisation of a collective investment scheme constituted in Singapore	1 October 2024
28. Any supply pursuant to an application under section 287(1) of the Act for recognition of a collective investment scheme constituted outside Singapore	1 October 2024
29. Any supply pursuant to an application under section 289 of the Act to approve a public company to act as a trustee for collective investment schemes	1 October 2024
30. Any supply pursuant to the lodgment under section 296 of the Act of any documents for an offer of units in a collective investment scheme	1 October 2024
31. Any supply for the lodgment under section 298 of the Act of any supplementary or replacement documents for an offer of units in a collective investment scheme	1 October 2024
32. Any supply pursuant to an application for the purposes of section 300(9) of the Act for an exemption from section 300 of the Act	1 October 2024
33. Any supply pursuant to an application for the purposes of section 302 (read with section 249(3)) of the Act for an exemption from section 249 of the Act	1 October 2024
34. Any supply pursuant to the submission of a notification of offer, the lodgment of an annual declaration, and the submission of information for an offer of units in a restricted scheme, for the purposes of section 305 of the Act (read with items 10, 11, 11A and 11B of the First Schedule to the Securities and Futures (Offers of Investments) (Collective Investment Schemes) Regulations 2005 (G.N. No. S 602/2005))	1 October 2024
35. Any supply pursuant to the lodgment of any offer information statement, under section 305B(1)(a) of the Act	1 October 2024
36. Any supply pursuant to an application under section 305B(3) of the Act for the modification of the prescribed form and content of an offer information statement	1 October 2024
37. Any supply pursuant to an application for the purposes of section 306(1) of the Act for an exemption from all or any of the provisions of Division 2 of Part 13 of the Act or any regulations made thereunder	1 October 2024
38. Any supply pursuant to the late lodgment of any document under the Act	1 October 2024
39. Any supply pursuant to the lodgment of any document for the purposes of any application made or lodgment with the Authority required under the Act, for which no specific fee is specified in the First Schedule to the Securities and Futures (Offers of Investments) (Collective Investment Schemes) Regulations 2005	1 October 2024
40. Any supply pursuant to an application to the Authority required to be made under the Act, for which no specific fee is prescribed in the Securities and Futures (Offers of Investments) (Securities and Securities‑based Derivatives Contracts) Regulations 2018 (G.N. No. S 664/2018)	1 October 2024
41. Any supply pursuant to the lodgment of any document for the purposes of any application made or lodgment with the Authority required under the Act, for which no specific fee is specified in the First Schedule to the Securities and Futures (Offers of Investments) (Securities and Securities‑based Derivatives Contracts) Regulations 2018	1 October 2024
42. Any supply pursuant to the lodgment of an offer document under rule 34 of the Singapore Code on Take Overs and Merger dated 24 January 2019 issued by the Authority under section 321 of the Act	1 October 2024
43. Any supply pursuant to the lodgment of a Whitewash circular under rule 34 of the Singapore Code on Take Overs and Merger dated 24 January 2019 issued by the Authority under section 321 of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Sewerage and Drainage Act 1999

Description of supply	Date
1. Any supply pursuant to an application under section 33(1) of the Act for a clearance certificate or for the approval of the Board in respect of any works for the purposes of section 11, 14, 23 or 24 of the Act	1 April 2025
2. Any supply pursuant to an application under section 73A(1) of the Act for an exemption from any requirements under the Act (including any material incorporated by reference under section 32A of the Act) or any specifications or codes of practice mentioned in section 32 of the Act in relation to works for the purposes of section 11, 14, 23 or 24 of the Act	1 April 2025

[S 163/2025 wef 01/04/2025]

Shared Mobility Enterprises (Control and Licensing) Act 2020

Description of supply	Date
1. Any supply pursuant to an application under section 10 of the Act for or to renew a licence to provide a shared mobility service	12 July 2024
2. Any supply pursuant to an application under section 15(2) of the Act to modify any condition of a licensee’s licence mentioned in section 13(2)(b) of the Act	12 July 2024

Significant Investments Review Act 2024

Description of supply	Date
1. Any supply pursuant to the lodging of a notice of appeal under rule 12 of the Significant Investments Review (Reviewing Tribunal) Rules 2024 (G.N. No. S 230/2024) with the Reviewing Tribunal	1 October 2024

[S 768/2024 wef 01/10/2024]

Singapore Tourism Board Act 1963

Description of supply	Date
1. Any supply pursuant to an application under section 23(1) of the Act for or to renew a tourist guide licence	1 October 2024
2. Any supply pursuant to an application under section 29B(1) of the Act for or to renew a cruise terminal licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Small Motorised Vehicles (Safety) Act 2020

Description of supply	Date
1. Any supply pursuant to an application under section 6 of the Act for an import approval for the import of any small motorised vehicle	12 July 2024

Societies Act 1966

Description of supply	Date
1. Any supply pursuant to an application under section 4(1) or 4A(2) of the Act to register a society	1 October 2024
2. Any supply pursuant to an application for the purposes of section 11(1) of the Act for approval to change the name or amend the rules of a registered society	1 October 2024
3. Any supply pursuant to an application for the purposes of section 13(1) of the Act for consent to use any flag, symbol, emblem, badge or other insignia	1 October 2024
4. Any supply pursuant to an application under regulation 8A(2) of the Societies Regulations (Rg 1) for permission for a registered society to change its registered address	1 October 2024

[S 768/2024 wef 01/10/2024]

Street Works Act 1995

Description of supply	Date
1A. Any supply pursuant to any submission of a written notice under section 18(1) of the Act, for the purpose of an approval of a plan to construct any new street	1 October 2024
1B. Any supply pursuant to a submission of a street layout plan described in regulation 5(1)(d) of the Street Works (Street Works by Private Persons) Regulations (Rg 1), for the purpose of an approval of a plan to construct a new street	1 October 2024
1C. Any inspection or test carried out under regulation 20(1) of the Street Works (Street Works by Private Persons) Regulations	1 October 2024
1. Any supply pursuant to an application under regulation 5(1) of the Street Works (Works on Public Streets) Regulations (Rg 2) for approval for any works to be carried out on a public street	12 July 2024
2. Any supply pursuant to an application under regulation 4(3) of the Street Works (Advertisement on Road Structures, Road Related Facilities and Public Streets) Regulations (Rg 6) for written permission to affix or display, or cause to be affixed or displayed, any advertisement on or at any road structure, road related facility or public street	12 July 2024

[S 768/2024 wef 01/10/2024]

Supreme Court of Judicature Act 1969

Description of supply	Date
1. Any supply pursuant to an application under rule 5 of the Commissioners for Oaths Rules (R 3) for appointment or reappointment of a person as a commissioner for oaths	12 July 2024

Telecommunications Act 1999

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 5 of the Act for a licence to run telecommunications systems or services	1 October 2024
2. Any supply pursuant to an application for the purposes of section 7(1) of the Act for a licence to use any satellite orbital slot	1 October 2024
3. Any supply pursuant to an application for the purposes of regulation 3 of the Telecommunications (Certificates of Competency for Ship Station Operators) Regulations (Rg 1) for a certificate of competency in radio-communications	1 October 2024
4. Any supply pursuant to an application for the purposes of regulation 11 of the Telecommunications (Certificates of Competency for Ship Station Operators) Regulations for revalidation of a certificate of competency in radio-communications	1 October 2024
5. Any supply pursuant to an application for the purposes of regulation 12 of the Telecommunications (Certificates of Competency for Ship Station Operators) Regulations for a certificate of endorsement recognising any valid certificate of competency issued by a foreign maritime administration	1 October 2024
6. Any supply pursuant to an application under regulation 3 of the Telecommunications (Cable Detection Workers) Regulations (Rg 4) for a licence to perform telecommunication cable detection work	1 October 2024
7. Any supply pursuant to an application under regulation 9 of the Telecommunications (Dealers) Regulations (Rg 6) to renew a Dealer’s Individual Licence	1 October 2024
8. Any supply pursuant to an application for the purposes of regulation 20(3), (7) or (8) of the Telecommunications (Dealers) Regulations to register, or to renew or amend the registration of, any telecommunications equipment	1 October 2024
9. Any supply pursuant to an application for the purposes of regulation 20A(1) or (6) of the Telecommunications (Dealers) Regulations for a confirmation of conformity or to amend a confirmation of conformity	1 October 2024
10. Any supply pursuant to an application under regulation 3(1) or (2) of the Telecommunications (Wiring Work) Regulations 2024 (G.N. No. S 559/2024) to be a licensed installer or licensed contractor	1 October 2024

[S 768/2024 wef 01/10/2024]

Termination of Pregnancy Act 1974

Description of supply	Date
1. An approval of any institution, hospital, maternity home, clinic or other place as an approved institution for the purpose of the Act	12 July 2024

Tobacco (Control of Advertisements and Sale) Act 1993

Description of supply	Date
1. Any supply pursuant to an application under regulation 3 or 6 of the Tobacco (Control of Advertisements and Sale) (Licensing) Regulations 2017 (G.N. No. S 763/2017) for or to renew a licence	12 July 2024
2. Any supply pursuant to an application under regulation 7 of the Tobacco (Control of Advertisements and Sale) (Licensing) Regulations 2017 for approval to make changes to particulars contained in an import and wholesale licence or a retail licence or in the application for such licence	12 July 2024

Trade Marks Act 1998

Description of supply	Date
1. Any supply pursuant to a written notice given under section 82(1) or 93B(1)(a) of the Act to seize goods or for the continued detention of seized goods	1 October 2024
2. The escort of a conveyance conveying goods seized under section 82(4) or 93A of the Act	1 October 2024
3. The presence of one or more authorised officers or senior authorised officers required in connection with — (a) the inspection or destruction of goods seized under section 82(4) or 93A of the Act; or (b) any other act or service under Part 10 of the Act	1 October 2024

[S 768/2024 wef 01/10/2024]

Trade Unions Act 1940

Description of supply	Date
1. Any supply pursuant to an application under section 9 of the Act to register any association or combination of workmen or employers as a trade union	1 October 2024
2. Any supply pursuant to an application for the purposes of section 38(3) of the Act to register any new rule or of any alteration made in the rules of a registered trade union	1 October 2024
3. Any supply pursuant to the receipt under section 40(2) of the Act by the Registrar of a notice of a change of officers or of the title of any officer of a registered trade union	1 October 2024

[S 768/2024 wef 01/10/2024]

Travel Agents Act 1975

Description of supply	Date
1. Any supply pursuant to an application under section 7(1) of the Act for or to renew a licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Trust Companies Act 2005

Description of supply	Date
1. Any supply pursuant to an application under section 4(1) of the Act for a trust business licence	1 October 2024

[S 768/2024 wef 01/10/2024]

Variable Capital Companies Act 2018

Description of supply	Date
1. Any supply pursuant to the submission of documents under section 16 of the Act for the purpose of registering a variable capital company	30 April 2024
1A. Any supply pursuant to an application under section 21(8) of the Act for a change of variable capital company name	1 October 2024
1B. Any supply pursuant to an application for the purposes of section 21 of the Act for a direction for a VCC to change its name	1 October 2024
2. Any supply pursuant to an application under section 27 of the Act to register a sub‑fund	30 April 2024
2A. Any supply pursuant to the lodgment of a written notice of the change of the name of a sub‑fund under section 28(1)(a) of the Act	1 October 2024
2B. Any supply pursuant to the lodgment of any statement for the purposes of section 42, 43(2) or 139(1) of the Act	1 October 2024
2C. Any supply pursuant to an application under section 77(2)(a) of the Act for an extension of the period within which an annual general meeting of a VCC must be held	1 October 2024
2D. Any supply pursuant to the lodgment of an annual return under section 97(1) of the Act	1 October 2024
2E. Any supply pursuant to an application under section 97(2)(a) of the Act for an extension of a period within which a company must lodge an annual return under section 97(1) of the Act	1 October 2024
2F. Any supply pursuant to an application for the purposes of section 100 of the Act for approval for non-compliance with any requirement of the Accounting Standards for the financial statements or consolidated financial statements of a VCC for the purposes of section 100(1) or (3) of the Act	1 October 2024
2G. Any supply pursuant to an application for the purposes of section 103 of the Act for an order for relief from any requirement relating to the form and content of financial statements or consolidated financial statements (other than a requirement of the Accounting Standards) or relating to the form and content of the directors’ statement	1 October 2024
2H. Any supply pursuant to an application for the purposes of section 108 of the Act for consent from the Registrar of VCCs to the resignation of an auditor of a VCC	1 October 2024
3. Any supply pursuant to an application under section 134 of the Act to register a foreign corporate entity as a variable capital company	30 April 2024
3A. Any supply pursuant to an application under section 135(7) of the Act for an extension of the period mentioned in section 135(6) of the Act	1 October 2024
4. Any supply made pursuant to the receipt under section 262(2), 276(6), 279(3), 316(1) or (3), 317(1), 332(6) or 343(2) of the Companies Act 1967 (as in force immediately before 30 July 2020) as applied by section 33(2) or 130(1) of the Variable Capital Companies Act 2018 (as in force immediately before 1 April 2026, and read with section 65(2) of the Variable Capital Companies (Miscellaneous Amendments) Act 2019), by the Official Receiver of an office copy of an order, a notice or an account in connection with the issue of a winding up order by the court	12 July 2024
5. Any supply made pursuant to the receipt under section 270(1) of the Companies Act 1967 (as in force immediately before 30 July 2020) as applied by section 33(2) or 130(1) of the Variable Capital Companies Act 2018 (as in force immediately before 1 April 2026, and read with section 65(2) of the Variable Capital Companies (Miscellaneous Amendments) Act 2019), by the Official Receiver of a statement as to the affairs of a sub-fund of an umbrella VCC or a variable capital company after the issue of a winding up order by the court	12 July 2024
6. Any supply made pursuant to the receipt under section 291(1), 295(4), 308(2), (3), (4) or (7), 316(1) or (3), 317(1), 332(6) or 343(2) of the Companies Act 1967 (as in force immediately before 30 July 2020) as applied by section 33(2) or 130(1) of the Variable Capital Companies Act 2018 (as in force immediately before 1 April 2026, and read with section 65(2) of the Variable Capital Companies (Miscellaneous Amendments) Act 2019), by the Official Receiver of a statutory declaration, a notice, a declaration, a return, an office copy of an order, or an account and a statement, in connection with the voluntary winding up of a sub-fund of an umbrella VCC or a variable capital company	12 July 2024
7. Any supply made pursuant to the receipt for the purposes of section 327 of the Companies Act 1967 (as in force immediately before 30 July 2020) as applied by section 33(2) or 130(1) of the Variable Capital Companies Act 2018 (as in force immediately before 1 April 2026, and read with section 65(2) of the Variable Capital Companies (Miscellaneous Amendments) Act 2019), by the Official Receiver of a proof of debt after the issue of a winding up order by the court	12 July 2024
7AA. Any supply made pursuant to the receipt under section 81(1) or (2), 83(1)(c)(i) or 85(1)(a) of the Insolvency, Restructuring and Dissolution Act 2018 (as applied by section 125(1) of the Variable Capital Companies Act 2018), by the Official Receiver of a notice, a copy of a statement or a detailed account (as the case may be) mentioned in those provisions of the firstmentioned Act	1 April 2026
7AB. Any supply made by the Official Receiver in relation to the administration of proceedings for the winding up of a sub‑fund of an umbrella VCC or a variable capital company, up to the time of issue of a winding up order by the court	1 April 2026
7AC. Any supply made by the Official Receiver pursuant to the receipt of any return from a liquidator, any statement of affairs or any proof of debt submitted to the Official Receiver in connection with the winding up of a sub‑fund of an umbrella VCC or a variable capital company, after the issue of a winding up order by the court	1 April 2026
7AD. Any supply made pursuant to the receipt under section 149(6), 186(4), 191(1) or (3), 192(1) or 208(2) of the Insolvency, Restructuring and Dissolution Act 2018 (as applied by section 33(2) or 130 of the Variable Capital Companies Act 2018), by the Official Receiver of a copy of an order, a notice, or an account and a statement, after the issue of a winding up order by the court	1 April 2026
7AE. Any supply made pursuant to the receipt under section 161(1), 165(7), 180(3) or (8), 186(4), 191(1) or (3), 192(1) or 208(2) of the Insolvency, Restructuring and Dissolution Act 2018 (as applied by section 33(2) or 130 of the Variable Capital Companies Act 2018), by the Official Receiver of a statutory declaration, a notice, a return, a copy of an order, or an account and a statement, in connection with the voluntary winding up of a sub‑fund of an umbrella VCC or a variable capital company	1 April 2026
7A. Any supply pursuant to a filing under regulation 13(1) of the Variable Capital Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance Sheet) Regulations 2020 (G.N. No. S 166/2020), of any document mentioned in that regulation	1 October 2024
8. Any supply made pursuant to the receipt under rule 48(6), 152(2) or (4) or 179 of the Variable Capital Companies (Winding Up) Rules 2020 (G.N. No. S 533/2020) (as in force immediately before 1 April 2026, and read with rule 161(2) of the Variable Capital Companies (Winding Up and Receivership) Rules 2026 (G.N. No. S 174/2026), by the Official Receiver of a copy of an order, a memorandum, a notice, or an account and a statement, after the issue of a winding up order by the court or in connection with the voluntary winding up of a sub-fund of an umbrella VCC or a variable capital company	12 July 2024

[S 181/2026 wef 01/04/2026]

[S 768/2024 wef 01/10/2024]

Weights and Measures Act 1975

Description of supply	Date
1. Any supply pursuant to an application for the purposes of section 8(1) of the Act for a letter of pattern approval	1 October 2024
2. Any supply pursuant to an application under section 29A(2) of the Act for appointment as an Authorised Verifier	1 October 2024

[S 768/2024 wef 01/10/2024]

Wholesome Meat and Fish Act 1999

Description of supply	Date
1. Any supply pursuant to an application under section 7 of the Act for or to renew a licence, or for a permit, to import, export or tranship any meat product or fish product	1 October 2024
2. Any supply pursuant to an application under section 11(1), 12 or 13 of the Act for or to renew a licence, or for a permit, for the slaughter or to permit the slaughter of any animal which is intended for human consumption on any premises, or to use any premises or permit any premises to be used as a processing establishment or a cold store	1 October 2024

[S 768/2024 wef 01/10/2024]

Women’s Charter 1961

Description of supply	Date
1A. Any supply pursuant to the receipt under section 14(1) of the Act by the Registrar of a notice of marriage	1 October 2024
1. Any supply pursuant to the entering of a caveat with the Registrar of Marriages under section 19 of the Act against the issue of a marriage licence	30 April 2024
2. Any supply pursuant to an application for the purposes of section 29 or 182 of the Act to register a marriage	1 October 2024
3. Any supply pursuant to an application under rule 5(1) of the Women’s Charter (Solemnisation and Registration of Marriages) Rules 2023 (G.N. No. S 635/2023) for a licence for a marriage to be solemnised despite the kindred or affinity of the parties	1 October 2024
4. Any supply pursuant to an application under rule 12(2) of the Women’s Charter (Solemnisation and Registration of Marriages) Rules 2023 for a special marriage licence	1 October 2024
5. Any supply pursuant to an application under rule 18 of the Women’s Charter (Solemnisation and Registration of Marriages) Rules 2023 to correct any error in any record relating to the marriage	1 October 2024

[S 768/2024 wef 01/10/2024]

[S 590/2024 wef 12/07/2024]

Work Injury Compensation Act 2019

Description of supply	Date
1. The designation under section 31 of the Act of a licensed insurer as a designated insurer	1 October 2024
2. Any supply of notes of evidence or grounds of decision for purposes of the Work Injury Compensation Regulations 2020 (G.N. No. S 729/2020)	1 October 2024

[S 768/2024 wef 01/10/2024]

Workplace Safety and Health Act 2006

Description of supply	Date
1. Any supply pursuant to an application under section 33(1) or 34(2) of the Act for or to renew an approval to act as an authorised person	1 October 2024
2. Any supply pursuant to an application under regulation 31A of the Workplace Safety and Health (General Provisions) Regulations (Rg 1) for an extension of time for the examination by an authorised examiner of a steam boiler, steam receiver or air receiver	1 October 2024
3. Any supply pursuant to an application for the purposes of regulation 6(1), (5) or (6A) of the Workplace Safety and Health (Registration of Factories) Regulations 2008 (G.N. No. S 501/2008) to register, or to renew the certificate of registration of, any premises as a factory	1 October 2024
4. Any supply pursuant to an application under regulation 6(1) of the Workplace Safety and Health (Operation of Cranes) Regulations 2011 (G.N. No. S 515/2011) for approval to register as a crane operator	1 October 2024
5. Any supply pursuant to an application under regulation 11(1) of the Workplace Safety and Health (Operation of Cranes) Regulations 2011 to renew a certificate of registration to act as a crane operator	1 October 2024
6. Any supply pursuant to an application under regulation 21(1) of the Workplace Safety and Health (Operation of Cranes) Regulations 2011 for approval to act as an approved crane contractor	1 October 2024
7. Any supply pursuant to an application for the purposes of regulation 22(5) of the Workplace Safety and Health (Operation of Cranes) Regulations 2011 to renew a certificate of approval to act as an approved crane contractor	1 October 2024
8. Any supply pursuant to an application under regulation 57(1) of the Workplace Safety and Health (Scaffolds) Regulations 2011 (G.N. No. S 518/2011) for approval to act as an approved scaffold contractor	1 October 2024
9. Any supply pursuant to an application under regulation 18(2) of the Workplace Safety and Health (Asbestos) Regulations 2014 (G.N. No. S 337/2014) for approval to act as an approved asbestos-removal contractor	1 October 2024
10. The registration or renewal of registration under regulation 8 or 10(2) of the Workplace Safety and Health (Major Hazard Installations) Regulations 2017 (G.N. No. S 202/2017) of any premises as a major hazard installation	1 October 2024

[S 768/2024 wef 01/10/2024]

Made on 29 April 2024.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[AG/LEGIS/SL/117A/2020/16 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act 1993).