§ 5 — Gambling duties are taxes

5.—(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.

—(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.