On 11 June 2014, the Singapore Ministry of Finance issued for public consultation the draft GST (Amendment) Bill 2014. The draft includes three main amendments: Allowing GST-registered persons to fully claim GST on re-import of goods belonging to their customers Providing for non-legal entities to claim and account for GST on goods, land, buildings and intellectual properties, which includes: Allowing claims for GST incurred on the acquisition of such properties, and Requiring that GST is accounted for on supplies of such properties Clarifying that GST zero-rating applies only to the sale or rental of goods that are used or installed...