On 27 August 2014, the Singapore Ministry of Finance published the results of the public consultation on GST Amendment Bill 2014. Of the 20 suggestions received, 12 were accepted and will be implemented into the final legislation. The main changes of the legislation include: Allowing GST-registered persons to fully claim GST on re-import of goods belonging to their customers. To facilitate outsourcing arrangements, GST-registered persons who send their customers' goods overseas for value-adding activities will be able to fully claim the GST incurred on re-import of such goods. Providing for non-legal entities (e.g. partnership, society) to claim and account for...