Goods and Services Tax Act 1993 s 35

s 35 Betting, sweepstakes, lotteries and gaming

35.—(1) The Minister may by regulations make provisions for modifying the provisions of this Act in their application to transactions involving betting, sweepstakes, lotteries, gaming machines or gaming and persons ordinarily engaged in such transactions as may be specified in the regulations, subject to such conditions as may be so specified.[Act 1 of 2022 wef 29/07/2022] (2) Any regulations made under this section may make different provisions with respect to different transactions or different circumstances. (3) In this section, “lotteries” and “gaming machines” have the meanings given by the Gambling Duties Act 2022.[7/2011] [Act 1 of 2022 wef 29/07/2022]

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