PART I
PRELIMINARY
Short title and commencement
1. This Act may be cited as the Private Lotteries Act 2011 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Interpretation
2. In this Act, unless the context otherwise requires—
“appointed day” means the date of commencement of this Act;
“book” includes any record, register, document or other record of information, and any account or accounting record, however compiled, recorded or stored, whether in written or printed form or on microfilm or in electronic form or otherwise;
“Chief Assessor” means the Chief Assessor appointed under section 3(1) of the Property Tax Act (Cap. 254);
“Commissioner” means the Commissioner of Betting Duties appointed under section 5, and includes a Deputy Commissioner of Betting Duties and an Assistant Commissioner of Betting Duties appointed under that section;
“Commissioner of Stamp Duties” means the Commissioner of Stamp Duties appointed under section 3(1) of the Stamp Duties Act (Cap. 312);
“Comptroller of Goods and Services Tax” means the Comptroller of Goods and Services Tax appointed under section 4 of the Goods and Services Tax Act (Cap. 117A);
“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act (Cap. 134);
“Comptroller of Property Tax” means the Comptroller of Property Tax appointed under section 3(1) of the Property Tax Act;
“document” includes, in addition to a document in writing—
- (a) any map, plan, graph or drawing;
