Section 5 — Gambling duties are taxes

(1)For the purpose of ensuring that the public in Singapore obtains reasonable net benefits from the lawful conduct of gambling in Singapore, a tax called a gambling duty is charged in accordance with the provisions of this Act, in respect of the following gambling undertakings:

(a)any betting that is received, paid, negotiated or settled in the course of betting operations conducted in or from a place in Singapore by an authorised betting operator and that is prescribed;

(b)any lottery that is promoted in or from a place in Singapore by an authorised lottery promoter and that is prescribed;

(c)any keeping, in the course of a relevant business, of one or more gaming machines in any non‑casino premises and that is prescribed;

(d)any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service and that is prescribed, and the prescribed gambling undertaking is for the purposes of this Act called a taxable gambling undertaking.

(2)This section is subject to any of the following:

(a)a remission under section 12;

(b)an exemption under section 44.