Amendments to the Goods and Services Tax Act (Cap 117A, 2005 Ed) will be effected by the Supreme Court of Judicature (Amendment) Act 2019.
The Supreme Court of Judicature (Amendment) Act 2019 (No 40 of 2019) was gazetted on 12 December 2019 and assented to by the President on 5 December 2019. The Act will come into operation on a date that the Minister appoints by notification in the Gazette.
Below is the summary of the pending amendments.
- Empowers the Minister to make, within the period of two years after the date of commencement of the Supreme Court of Judicature (Amendment) Act 2019, additional provisions of a saving or transitional nature consequent to the enactment of any provision of Supreme Court of Judicature (Amendment) Act 2019 as the Minister may consider necessary or expedient.
- Amends s 54(2), (3), (4) and (5) and 55(1), (2), (3), (4), (5), (6) and (7) by deleting the words “High Court” wherever they appear and substituting in each case the words “General Division of the High Court”.
- Amends s 54(4) and 55(5) and (6) by deleting the words “the Court” and substituting in each case the words “the General Division of the High Court”.
- Amends s 54(5) by deleting the words “that Court” and substituting the words “the General Division of the High Court”.
- Amends the section headings of s 54 and 55 by deleting the words “High Court” and substituting in each case the words “General Division of High Court”.
Source: Singapore Statutes Online, 13 December 2019