|
LEGAL UPDATES |
Legislation
New Acts
Statutes (Miscellaneous Amendments) Act 2003 (A9/2003)
The Statutes (Miscellaneous Amendments) Act is operative from 16 May 2003 effects amendments including the following:
(a) Section 16A, which empowers the Monetary Authority of Singapore to compound offences under that Act that are prescribed as compoundable offences; and
(b) Section 16B, which confers on a District Court jurisdiction to try any offence under that Act and power to impose the full penalty or punishment in respect of the offence.
Land Titles (Amendment) Act 2003 (A10/2003)
The Land Titles (Amendment) Act 2003 amends the Land Titles Act (Cap 157) primarily to provide for the lodgment of instruments in electronic form. A new S 51A is inserted for this purpose. The changes are effective from 9 June
2003.
Other changes include the following:
Employment of Foreign Workers (Levy) (Amendment) Order 2003 (S231/2003)
The Employment of Foreign Workers (Levy) Order (O 1) has been amended with effect from 1 May 2003 to provide for the rate of foreign worker levy for hotel workers.
The levy payable in respect of a hotel worker is:
(a) $120 for every calendar month; and
(b) where the hotel worker is employed for part of a month, $4 for every day during which the hotel worker is employed in that month.
A ‘hotel worker’ refers to any person who is engaged in any occupation in a tourist hotel as defined in Section 2 of the Singapore Tourism (Cess Collection) Act (Cap 305C).
Property Tax (Commercial Property) (Remission) Order 2003 (S250/2003)
The Property Tax (Commercial Property) (Remission) Order 2003, which is effective from 1 May 2003 applies to:
(a) any commercial property; and
(b) any tourist hotel room in a tourist hotel.
The phrase ‘commercial property’ means any premises used as:
However, it does not include any premises used as a business or science park, a petrol station, a serviced apartment, a warehouse or for any industrial purposes;
The phrase ‘tourist hotel’ and ‘tourist hotel room’ have the same meanings as in the Property Tax (Valuation by Gross Receipts for Hotel Premises) Order (O 4).
There shall be a remission of:
(a) in the case of commercial property and tourist hotel rooms in a tourist hotel owned and let by a statutory board specified in the Schedule, 10% of any payment made in lieu of tax under S 6(7) of the Property Tax Act (Cap 254); and
(b) in the case of any other commercial property and tourist hotel rooms in a tourist hotel, the aggregate of:
(i) the first $2,000 of the tax payable on the annual value attributable to the premises; and
(ii) in respect of the amount of tax payable which exceeds $2,000 on the annual value attributable to the premises:—(A) 10% of that amount for commercial property; and
(B) 30% of that amount for tourist hotel rooms in a tourist hotel.
The ‘tax payable’ refers the tax that is computed to be payable for the year 2003 after taking into account the Property Tax (Non-Residential Buildings) (Remission) Order 2002 (S683/2002) and the Property Tax (Non-Residential
Buildings) (Remission) Order 2003 (S120/2003).
The Property Tax (Commercial Property) (Remission) Order 2003 does not apply to certain premises. These are:
(a) any premises owned and occupied by any statutory board for which payment in lieu of tax is made under S 6(7) of the Property Tax Act;
(b) any premises owned and let by any statutory board, other than (i) to (v) below, for which payment in lieu of tax is made under S 6(7) of the Property Tax Act:(i) Civil Aviation Authority of Singapore
(ii) Housing and Development Board
(ii) Jurong Town Corporation
(iv) Public Utilities Board
(v) Urban Redevelopment Authority; or(c) any building or part thereof situated or being erected on any land where the annual value of that property has been assessed as if it were vacant land under S 2(3)(b) of the Property Tax Act.
Workmen’s Compensation Act (Amendment of Second Schedule) Order 2003 (S254/2003)
The Second Schedule to the Workmen’s Compensation Act (Cap 354) has been amended with effect from 19 May 2003.
The Second Schedule, which lists occupational diseases for which compensation under the Workmen’s Compensation Act may be claimed, has been amended with the inclusion of Severe Acute Respiratory Syndrome (‘SARS’) in relation to
any occupation involving close contact with any source of SARS infection by reason of employment:
(a) in the medical treatment or nursing of any person suffering from SARS, or in a service ancillary to such treatment or nursing;
(b) in attendance upon any person suffering from SARS, where the need for such attendance arises by reason of physical or mental infirmity of the person or when engaged in the identification, detection, tracing, isolation, detention, supervision or surveillance of the person;
(c) as a worker engaged in research on SARS or in a service ancillary to such research; or
(d) as a laboratory worker or post-mortem worker or funeral services worker, where the occupation involves working with any human body or other material which is a source of SARS infection, or in any occupation ancillary to such employment.
Rules of Court (Amendment) Rules 2003 (S258/2003)
Order 90A rule 1 of the Rules of Court (Cap 322) has been amended with effect from 1 June 2003. Order 90A, which provides for the applicable hearing fees, was last amended on 16 December 2002.
The amendment implements a change in High Court hearing fee structure. Following the change, the fee structure is as follows:
| High Court with value of up to $1m | High Court with value of more than $1m | |
| For the whole or part of the fourth day | $6,000 | $9,000 |
| For the whole or part of the fifth day | $2,000 | $3,000 |
| For each day or part thereof of the sixth to tenth days | $3,000 | $5,000 |
| For each day or part thereof subsequent to the above | $5,000 | $7,000 |
Prior to the amendment, the fee structure was as follows:
| High Court with value of up to $1m | High Court with value of more than $1m | |
| For each day or part thereof of the second to fifth days | $2,000 | $3,000 |
| For each day or part thereof of the sixth to tenth days | $3,000 | $5,000 |
| For each day or part thereof subsequent to the above | $5,000 | $7,000 |
Mutual Assistance in Criminal Matters (Prescribed Foreign Countries) Order 2003 (S261/2003)
The Mutual Assistance In Criminal Matters Act (Cap 190A) facilitates the provision and obtaining, by Singapore, of international assistance in criminal matters. It provides the legislative basis for Singapore to enter into
arrangements with other countries for international co-operation in criminal matters.
Section 17 of the Mutual Assistance in Criminal Matters Act empowers the Minister for Law to declare a foreign country as a prescribed foreign country for the purposes of the Act if there is in force a treaty, memorandum of
understanding or other agreement between Singapore and that country under which that country has agreed to provide assistance in criminal matters to Singapore
With effect from 27 May 2003, the Minister for Law has declared the United Kingdom of Great Britain and Northern Ireland, and the United States of America, as prescribed foreign countries for the purposes of the Act.
Assistance under specified provisions of the Act may only be provided to the said countries in respect of any terrorism financing offence as defined in S 2(1) of the Terrorism (Suppression of Financing) Act 2002 (A16/2002).
Elizabeth Wong
Allen and Gledhill