NEW ACTS 

Statutes (Miscellaneous Amendments and Repeal) Act 2000 (A28/2000)

With effect from 1 November 2000, the Statutes (Miscellaneous Amendments and Repeal) Act 2000 amends various Acts, including the following:

Compulsory Education Act 2000 (A27/2000)

This Act makes provisions for compulsory primary education in the national primary schools. The Act has not come into force yet.
Building Control (Amendment) Act 2000 (A26/2000)
This Act amends the Building Control Act for the following main purposes:

  1. to provide for the appointment, registration and qualification for registration of accredited checking organisations to check the detailed structural plans and design calculations of building works where the building works are valued above a prescribed limit, and to provide for the circumstances and procedures for suspension or cancellation of registration;
  2. to amend the system of registration of accredited checkers to provide additional requirements for registration, to require that the registration be renewed annually, to empower the Commissioner of Building Control to suspend registration (in addition to cancelling registration) in certain circumstances and to specify additional grounds for the cancellation of registration;
  3. to impose a duty on the qualified person appointed by a person for whom building works are or are to be carried out to take all reasonable steps and exercise due diligence in ensuring that the structure of the building is designed in accordance with the provisions of the Act and (with certain exceptions) the requirements for structural design and loads prescribed in the building regulations and to make it an offence for the qualified person to fail to do so; and
  4. to clarify the position of site supervisors (who are appointed by the qualified persons) in relation to qualified persons (who are appointed by the person for whom building works are or are to be carried out).

The changes are effective from various dates.

Registered Designs Act 2000 (A25/2000)

The Registered Designs Act 2000, which establishes a system for the registration of industrial designs in Singapore, will come into force on 13 November 2000.

The new Registry of Designs will accept applications for the registration of designs with effect from 13 November 2000.

The Registered Designs Act 2000 will repeal the United Kingdom Designs (Protection) Act (Cap 339, 1985 Ed). Design owners who wish to protect their new designs in Singapore as well as in the United Kingdom after the 13 November 2000 should lodge separate applications in both these jurisdictions.

Designs that have been registered in the United Kingdom before 13 November 2000 will continue to enjoy 25 years protection, if they are renewed in Singapore when their renewal in the United Kingdom is due. Applications lodged at the United Kingdom Designs Registry before 13 November 2000, will upon their registration in United Kingdom, also be protected in Singapore.

New Bills

Stamp Duties (Amendment) Bill 2000 (B31/2000)

This Bill seeks to repeal and re-enact s 15 of the Stamp Duties Act to provide for relief from ad valorem stamp duty upon (a) the reconstruction or amalgamation of companies, and (b) the transfer of the beneficial interest in assets between associated companies. It is likely that the prescribed conditions mentioned in the re-enacted s 15 will be implemented by way of subsidiary legislation. This amendment probably implements the stamp duty proposals made in the 2000 Budget Statement.

Goods and Services Tax (Amendment) Bill 2000 (B32/2000)

Pursuant to this Bill, s 21(3) of the Goods and Services Tax Act will be amended to allow the GST in respect of prescribed trust services to be zero-rated.

Section 33(1) will be amended to provide that the Comptroller of Goods and Services Tax may direct an agent, manager or factor to be responsible for any GST payable by, and duties of, an overseas principal who does not have his usual place of residence in Singapore.

A new s 32A will be introduced to provide for the circumstances in which input tax is deemed to have been deducted by a transferee to whom assets have been transferred as part of a transfer of a business as a going concern.

Customs (Amendment) Bill 2000 (B33/2000)

This Bill seeks to amend the Customs Act principally to make more distinct Singapore's obligations under the General Agreement on Tariffs and Trade 1994.

Pursuant to the Bill, the definition of 'customs duty' will be amended to mean duty on goods imported into Singapore, excluding any excise duty. Presently, 'customs duty' is defined to mean any import or excise duty imposed by the Customs Act.

The definition of 'excise duty' will be amended to mean duty on goods whether manufactured in Singapore or elsewhere. Presently, 'excise duty' is defined to mean duty on goods manufactured in or imported into Singapore.

When the amendments to the definitions of 'customs duty' and 'excise duty' are effective, it will be clearer that customs duty is levied on imported goods, while excise duty is levied on manufactured goods.

The definition of 'import duty' will be deleted. Presently, 'import duty' is defined to mean duty on goods imported in Singapore.

Section 10 will be amended to incorporate a new subsection to provide that the imposition of excise duty shall be on a non-discriminatory basis regardless of the place of origin or manufacture of the goods.

Section 22 will be amended so that the methods of valuation provided therein are applicable not only to imported goods, but also to locally-manufactured goods.

Section 22A will also be amended. The section heading of that provision will be amended to clarify that the methods of valuation provided therein are applicable for the purposes of levying customs duty.

A new s 90E will be introduced to provide for the retention of certain documents and records pertaining to the importation or exportation of dutiable goods for a period of at least seven years.

The Bill also seeks to make consequential amendments to the Countervailing and Anti-Dumping Duties Act, the Free Trade Zones Act and the Goods and Services Tax Act.

Central Provident Fund (Amendment) Bill 2000 (B34/2000)

This Bill seeks to amend the Central Provident Fund Act for the following purposes:

  1. to empower the Minister for Finance to exclude certain payments from contributions;
  2. to enable members to withdraw contributions from their special accounts for the purposes of approved investments;
  3. to enable the withdrawal of the minimum sum or the surrender of any approved annuity by a member who co-owns immovable property with another person in certain circumstances;
  4. to enable members to set aside an additional sum beyond the minimum sum in approved banks or for the purchase of an approved annuity;
  5. to allow any person to pay money into his grandparent's retirement account and to provide for the effects of such payments;
  6. to raise the age limit for the Home Protection Insurance Scheme to 65 years of age;
  7. to revise the condition under which the CPF Board is not liable to pay under the Home Protection Insurance Scheme or the Dependant's Protection Insurance Protection Insurance Scheme in the case of death or incapacity resulting from suicide or self-injury;
  8. to provide that the CPF Board shall not be liable to pay under the Home Protection Insurance Scheme or the Dependant's Protection Insurance Scheme in the case of capital punishment, death or incapacity resulting from the insured person's own intentional criminal act, where the criminal act was committed within one year from the date that the insured person was insured under the respective Scheme;
  9. to provide for additional means of the recovery of contributions by the Board upon conviction of a person who failed to pay contributions; and
  10. to enable regulations to be made for a member to withdraw contributions to finance or re-finance loans taken in respect of immovable property or land which were acquired by the member other than by purchase.


Changes to Subsidiary Legislation

Registered Designs Rules 2000 (S504/2000)

The Registered Designs Rules 2000 came into force on 13 November 2000 and provide for matters including the following:

The First Schedule of the Rules contains the schedule of prescribed fees payable for the different applications lodged. The Second Schedule contains the designs forms and the Third Schedule, the class and subclass headings of the Locarno Classification.

Trade Marks (Amendment) Rules 2000 (S491/2000)

The Trade Marks Rules are amended with effect from 31 October 2000 to incorporate the necessary procedural changes required to be adopted under the Madrid Protocol as well as to simplify and streamline trade mark examination and opposition procedure in general. The changes relate mainly to the prescribed forms and the fees payable.

Trade Marks (International Registration) Rules 2000 (S490/2000)

The Trade Marks (International Registration) Rules 2000 give effect to the Madrid Protocol and come into operation on 31 October 2000.

The Rules extend the application of the provisions of the Trade Marks Act to an international registration designating Singapore and to a protected international trade mark (Singapore). An international registration designating Singapore is treated in the same way as an application for registration filed in Singapore under the Trade Marks Act. A protected international trade mark (Singapore) has the same effect as a registered trade mark in Singapore.

Legal Profession (International Services) (Amendment) Rules 2000 (S488/2000)

The Legal Profession (International Services) Rules have been amended with effect from 1 November 2000 to provide for the eligibility of foreign lawyers to practise Singapore law. Every foreign lawyer intending to practise Singapore law in Singapore must, inter alia, pass a qualifying examination before he may be registered to practise Singapore law. Generally, a foreign lawyer who is registered to practice Singapore law may only practice in those areas of Singapore law relating to banking, finance or corporate work.

The Rules have also been amended to include Form 9 'Application for Registration of a Foreign Lawyer Under Section 130I'.

Legal Profession (Professional Indemnity Insurance) Rules 2000 (S459/2000)

The Rules replace the Legal Profession (Professional Indemnity Insurance) Rules (R11). The primary change is the extension of the Rules to law corporations. The Rules are in force from 10 October 2000.

Elizabeth Wong
Allen & Gledhill