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14 PART 2 GAMBLING DUTIES Division 1—Amount Gambling duties are taxes

5.—(1) For the purpose of ensuring that the public in Singapore obtains reasonable net benefits from the lawful conduct of gambling in Singapore, a tax called a gambling duty is charged in accordance with the provisions of this Act, in respect of the following gambling undertakings:
 * (a) any betting that is received, paid, negotiated or settled in the course of betting operations conducted in or from a place in Singapore by an authorised betting operator and that is prescribed;
 * (b) any lottery that is promoted in or from a place in Singapore by an authorised lottery promoter and that is prescribed;
 * (c) any keeping, in the course of a relevant business, of one or more gaming machines in any non-casino premises and that is prescribed;
 * (d) any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service and that is prescribed,

and the prescribed gambling undertaking is for the purposes of this Act called a taxable gambling undertaking.

(2) This section is subject to any of the following:
 * (a) a remission under section 12;
 * (b) an exemption under section 44.

Amount of gambling duties

6.—(1) Subject to subsections (4) and (5), gambling duties are payable in respect of the revenue that—
 * (a) is received or derived from the conduct, promotion or carrying on of a taxable gambling undertaking by or on behalf of a taxable person; and