Goods and Services Tax Act 1993 s 39F

s 39F Effect of specified change on tax chargeable at old rates

39F. Despite the application of section 39B or 39C to any supply in relation to any specified change, any tax chargeable on the supply in accordance with this Act before the date of the specified change must be accounted for and paid to the Comptroller.[Act 35 of 2022 wef 01/01/2023]

Read this section in the full act → · Open Division 1 →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.

What to look at next

Goods and Services Tax Act 1993, full textChapter navigation and full text, so you can read this section in contextSingapore legislation Singapore Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Division 1 — Supplies spanning change in tax rate, etc. — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections