s 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.