Hon Sui Sen
Singapore
“Sir, I must inform the Member for Rochore that the companies are run on the basis of private sector companies, i.e. their budgets are drawn up by their boards of directors. I do not know to what extent their budgets follow Government budgets but they are certainly not regulated in the sense that Government budgets are rigidly enforced.”
“Perhaps the Member is referring to PIE's operations with respect to the Armed Forces. PIE provides some of the supplies for feeding our army and other armed forces. If the private sector is equally viable, equally able to supply foodstuffs, I see no reason why they should not also compete with the PIE.”
“Jeyaretnam asked the Minister for the Environment and Minister for Communications if he will request the Port of Singapore Authority to consider providing transport alternatively paying a transport allowance to all employees of the PSA who have been moved out of the PSA Staff quarters in Blair Plain and as a result of which have been put…”
“INTRACO is a company in which the Government has some equity. I believe the proportion is somewhere around 20%. So in a sense it is not exactly a Government controlled company, although 20%, of course, is a fairly considerable share. In the case of PIE, the answer is yes, it is a Government company.”
“The dividend yields for the three holding companies were nil, The yields for the operating companies were nil for 34 companies (including eight which have yet to commence operations), 1% to 10% for five companies, more than 10% but less than 20% for 10 companies, and at least 20% for nine companies.”
“Sir, the simple answer to that is no, for the purpose of this Bill. This Bill merely enacts legislation to implement the 1982 Budget concessions.”
The complete record
Every one of 1,492 lines we hold for Hon Sui Sen, in date order, each linked to its source. Free to read, in full, without an account. Page 3 of 30.
“As for revenue projections, these are based on Departments' estimates which take into account past collection trends. Adjustments are made for changes in the economic activities, for example, the state of property and stock markets, amendments to tax legislation and revision in rates of fees. I am afraid that the revenue estimates are not quite as accurate now as the expenditure budget. The Member also made some comments on estate duty. These comments I agree with totally, especially on the principles of socialism which determine that we should try not to have inherited wealth conferring preferential status to families who have profited from the total absence of estate duty. In practice, though estate duty has been a very small percentage of our total revenue, sometimes it has been tempting to consider whether abolition of estate duty altogether may not be more beneficial in the sense that a lot of capital would flow in, a lot of income would be generated from this invested capital and that the taxation on such income would probably produce a higher revenue than the estate duty which has been forgone. I come now to the Member for Boon Lay. He has made comments on our recent revision of salaries and hopes that the revision of salaries of the lower civil servants will also be completed expeditiously. The intention is, as has been stated, that this should be completed by June of this year. But, of course, the timing would depend also upon what kind of attitude the NTUC or the AUPE takes on the proposals which will be made by the Treasury. I hope that these will not produce any obstacles and that, in fact, the June 1982 date can be kept.”
“Regular training courses on financial management are conducted at the Civil Service Institute for the staff of Ministries and Departments. There is now a core of officers in the Civil Service who are familiar with the new budgeting system. The general shortage of manpower in Ministries and Departments has not, in my opinion, adversely affected the implementation of the budgeting system. The Member for Leng Kee has commented that in the past the provisions in the budget for recurrent as well as development expenditure have been under-utilized. For example, for the FY 75-77 period, the actual recurrent expenditure of Ministries and Departments as a whole averaged some 93% of their total budgeted allocation. With the introduction of the PPBS in FY 78, recurrent expenditure performance has been closer to the budgeted levels. Since FY 78 the proportion of the total recurrent expenditure allocation which has been utilized by Ministries and Departments has increased to nearly 98%. A similar improvement has been registered in development expenditure budgeting and performance. Over the FY 75-77 period, actual development expenditure averaged less than 70% of the total development budget. Since FY 78, the percentage of actual development expenditure compared with the budgeted allocation has averaged nearly 90%. It is therefore correct to conclude that the introduction of PPBS has helped Ministries and Departments to better estimate their financial requirements. From the figures I have shown - in 1980 the percentage of actual versus budgeted development budget provision was 101%, so that supplementary provision was authorized during the year. The PPBS provides a framework for deciding on the expenditure budget allocations.”
“Sir, the Programme and Performance Budgeting System which was introduced in FY 78 involves the following. First, the classification of expenditure and manpower requirements of Ministries and Departments in terms of the programmes and activities necessary to achieve their goals and objectives. Secondly, the preparation and evaluation of the proposed expenditure budgets of Ministries and Departments using objective criteria such as performance indicators and workload data. Finally, the periodic monitoring and review of programme performance. This tallies with the Member for Leng Kee's four categories, which I have reduced to three. The problems relating to classification of expenditure and manpower according to programmes and activities have been resolved. Considerable progress has also been made in the collection and analysis of data relevant to budget analysis and performance monitoring. Workload and performance indicators have been established for the majority of Government programmes, in consultation with Ministries. These have been used in recent years in deciding on budgetary and manpower allocations and will be refined over time. The mechanism for monitoring performance would be improved with the development of computerized management information systems for Ministries. Provisions have been made in the FY 82 Budget for the development of these systems. The existing computerized financial accounting system will be upgraded and integrated with the information systems of various Ministries. The budgeting system has been implemented for more than four years now. Ministries and Departments are conversant with the requirements of the system.”
“Company-organized training programmes are often more effective than independently developed training programmes because they are designed to meet the companies' specific needs. It is therefore preferable for companies to draw up their own training programmes. However, where areas of general need have been identified, the Skills Development Fund actively encourages the established training institutions and trade and industry organizations to organize the relevant training programmes. The Member for Boon Teck may be pleased to know that the National Productivity Board is offering a wide spectrum of courses for human resources development. The kind of training centres that we would like to see more should be similar to the Rollei Government Training Centre, the Philips Government Training Centre and the Tata Government Training Centre. Perhaps the NTUC should also consider whether it would like to set up training centres. I can assure the Member that it will receive all the assistance necessary for this purpose.”
“Mr Speaker, Sir, Skills Development Fund grants are awarded on the basis of training needs of employers regardless of the category or income levels of the workers. Only 10% Of the training grants that have been awarded are for management and supervisory training programmes. The majority of grants are for technical training which has benefited the shopfloor personnel. In fact, most of the 90 courses which the Fund has approved are training programmes for workers who earn less than $750 per month. There is an implied criticism in the Member for Boon Teck's comments on this particular aspect. I do not think there is any necessity for this. There is sufficient money for all the training of all the workers with incomes under $750 p.m., which may be needed. If there is need for training, then I think the Skills Development Fund will be all too anxious that there will be submissions for funding such training. Funds from the Skills Development Fund can be used for the setting up of training centres. To-date, two such centres have been set up. One is the Microcomputer Centre run by the Singapore Chinese Chamber of Commerce and Industry, and the other is the centre run by the Singapore Textile and Garment Manufacturers' Association for the training of skills required by their industry. The Skills Development Fund provides 70% of the cost of the centres as well as subsidizes 70% of course fees paid by participating companies. The Skills Development Fund is a funding body. It does not itself set up training centres but provides some encouragement and financial incentives to various trade and industry organizations to do so.”
“Clause 7 enables the Comptroller to allot a number to, or alter the number of, any property and to require the owner to fix or replace the number of the property. The Comptroller may also fix or replace the number and charge the cost to the owner. This provision will facilitate the renumbering of highrise buildings. A related amendment in Clause 12 empowers the Minister to make regulations relating to the marking and display of the number allotted to the property. Clause 11 amends section 59 of the Act to increase the fine for any offence under the Act or its Regulations, where it is not expressly provided, from $1,000 to $5,000. Clauses 6, 8, 9 and 10 incorporate amendments in the Act which are consequential in nature. Sir, I beg to move. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee. 6.43 p.m. [Mr Speaker in the Chair] Clause 1 -”
“Mr Speaker, Sir, I beg to, move, "That the Bill be now read a Second time." The amendment in clause 2 is principally to improve the property tax administration. Section 7 of the Property Tax Act is amended to remove the requirement that any claim for a refund of tax on an unoccupied building must be received by the Comptroller not later than six months after the end of the half year in respect of which the claim is made. Owners of existing air-conditioned commercial buildings are required to comply with the energy conservation standard, set at an overall thermal transfer value (OTTV) of 45 watts per square metre or less under the Building Regulations, with effect from 3rd August, 1979. The OTTV is a measure of the ability of a building envelope to keep out external heat. In order to encourage the owner to make the necessary renovations to comply with the energy conservation standard, clause 3 incorporates a new subsection (7A) in the Act to provide for 40% of the cost of renovation to be deductible against the annual property tax. Clause 4 amends section 17 of the Act to require the architect or the building surveyor to report in writing to the Chief Assessor within 15 days when a building is erected, rebuilt, enlarged, altered or improved. It also provides that where an owner fails to give notice, he will be liable to pay interest at 10% per annum on the tax payable. The amendment in clause 5 allows the Chief Assessor to amend, without notice to the owner, the Valuation List for the following year in accordance with the notice, where notice to amend the Valuation List is given after the List for the following year has been closed for inspec- tion but before it comes into operation and the owner does not object to the notice.”
“Sir, I beg to move, In page 1, line 7, to leave out", 13 and 14" and insert "and 13". The reason for this is that this is consequential on the amendment which has just been made. Amendment agreed to.”
“These objectives are in all the Budget statements in the last few years, and I commend to the Member for Anson that perhaps, instead of going back to 1947 to colonial days, he should just read the Budget statements for the last few years. This is all I propose to say now. As I said, on Friday there will be the Budget statement and after that there will be the budget debates during which time I assume some of these points will be made again. Some of them may be trite, as one of the Members has said, but I think the Treasury still listens to everything that is said here. If we cannot always grant allowances that they want, it is not because we are unsympathetic but because there is a fixed philosophy and a fixed policy for our Income Tax legislation.”
“Sir, I have heard very carefully the remarks of Members on this Bill. I know they represent the sentiments of not only the Members but also the people in the constituencies who speak to them about the personal allowances and other allowances they have under the Income Tax Act. While I would like to be sympathetic, this is not the place nor the time to debate last year's Budget statement. On this Friday's Budget statement, Members will have perhaps enough time to debate these matters. Some of the changes which may be made may make some of the comments quite irrelevant. I will only say that the philosophy of the Government in income tax legislation has been made quite clear in Budget statements over the years - that we hope to extend the tax base, that we hope as many citizens as possible will pay a certain amount of tax; those in the lower brackets pay very little indeed, but it gives them a sense of making a contribution towards the cost of the rights and privileges that they enjoy. For example, they get low cost housing and so on. Someone has to pay for that. It is not only just the rich people who can be taxed. We would like every one to make a contribution even if they do not pay the whole cost of the rights and privileges they enjoy. In the same way when we reduce income tax and are generous with $81 million of taxpayers' money, we are hoping not so much to lose revenue as to gain revenue. We expect that this will provide a greater incentive for people to work hard. We hope that we will not have taxation so high as to cause a disincentive to people from working hard.”
“All these are not to the advantage of the wage earner. Third, the tax relief of $750 for providing for a parent is really too low. During the debate on the then Budget Statement on 16th March, 1972 I requested the Government to grant certain tax reliefs to taxpayers who looked after their parents, in order to encourage filial piety. The following year, 1973 in the course of the Budget debate the Minister for Finance agreed to a relief of $300 in this respect. This was raised to $750 in the Budget Statement of 1974. Today, eight years hence, it remains at $750. This is a bit unrealistic. Since then prices have gone up, while inflation goes on unabated. Reliefs for providing for parents, wife and children should therefore also be increased. In the past, in order to encourage people to beautify. and maintain their garden, we had allowed tax relief in this respect to be increased from $100 to $300. We have even more reason now to increase the tax relief for providing for parents, as this would positively encourage the keeping of the three-generation family under one roof. If amendments are made to take in the few points mentioned above, more people will benefit and consequently our Income Tax Act will be a more realistic one.”
“Clause 9 amends section 26 of the Act to allow insurance companies engaged primarily in the business of export credit insurance to adopt such underwriting accounting method as the Comptroller may approve for tax purposes. Sir, I beg to move. Question proposed. Mr Yeo Choo Kok (Delta)( In Mandarin): Mr Speaker, Sir, as the Minister for Finance has said, this Amendment Bill is to legislate for certain tax relief measures announced in the Budget statement last year. There is nothing to criticize. This Bill will certainly receive the support of those who will benefit from it. The Minister mentioned that opportunity is also being taken to improve upon certain other provisions in the existing Income Tax Act, But I believe many people will regret that the Bill does not include certain amendments, which are necessary and overdue, to some provisions of the Act. I believe many people will agree with my view that the following points need improvement. First, the amount for personal reliefs is too low. For several years it has never been increased. Even though Backbenchers have repeatedly spoken for the taxpayers over the past decade or more, the personal relief has been a trite talking point in almost every Parliamentary debate. Yet it is a realistic issue of immediate concern. One needs money for everything. With continual increases in the cost of living, personal expenditure also keeps on increasing. Therefore, personal reliefs should also be increased proportionately and should not remain unchanged. Second, CPF contribution is a form of compulsory saving. The employee's contribution has been increasing up to 22%, while CPF interest has remained the lowest in the market, at 61/2%. However, in tax relief, the maximum is $5,000 which also includes insurance premiums paid.”
“The energy conservation standard set by Building Regulations in 1979 is a maximum Overall Thermal Transfer Value of 45 watts per square metre for airconditioned commercial buildings. To encourage owners of existing airconditioned commercial buildings to take the necessary measures to comply with this standard, approved expenditure on energy conservation incurred by owners of such buildings will be tax deductible against business profits or rental income. Clause 4 incorporates a new section 14G in the Bill to provide for this. Management fees paid by investment holding companies to their investment managers are presently not tax deductible expenses. However, to aid the development of fund management activities, 50% of the management fees paid by an approved investment company which includes a unit trust will, from Year of Assessment 1982, be tax deductible. A new section 14F provides for such deduction. Statutory bodies under the First Schedule to the Income Tax Act are exempt from tax on their income. This, in effect, means that dividends received from subsidiary companies by the statutory bodies are also exempt from tax. Clause 2 amends paragraph (e) of subsection (1) of section 13 to give the Minister for Finance the discretion to decide whether or not to refund the tax deducted from such dividends. This shall have effect from Year of Assessment 1982. Clause 2 also makes a minor amendment to allow charitable organizations to be exempt from tax only if they expend not less than 80% of their income on charitable activities within Singapore, unless the Comptroller otherwise permits. The amendment will apply from Year of Assessment 1983.”
“Clause 14 amends the Fifth Schedule to the Act to permit enhanced child relief for specially qualified married women to be granted to women who have more than three children before 1st August, 1973, with effect from Year of Assessment 1981. This was previously limited to qualified married women who have three children or less on or after 1st August, 1973. Accelerated depreciation allowance is currently granted to plant and machinery of industrial enterprises, anti-pollution equipment, computers and plant and machinery for research and development. This is now extended to construction machinery and equipment to encourage greater mechanization in the construction industry. Clause 8 of the Bill makes the necessary amendment to section 19A of the Act to provide for this. The concession will be applicable to construction equipment acquired during the period 1st January, 1981, to 31st December, 1985. Dividends declared out of income of Asian Currency Units and income from insurance and reinsurance of offshore risks, which are subject to tax at the concessionary rate of 10%, are exempt from tax in the hands of the shareholder under section 13B. This section is now amended to include dividends declared out of off-shore income from gold transactions which are also taxed at the concessionary 10% rate. Clause 3 makes this amendment which takes effect from the Year of Assessment 1981. Industrial building allowances will be extended to the first two resort hotels to be built on Sentosa as an incentive for the development of resort hotels on the island. Clauses 6 and 7 amend sections 16 and 18 of the Act to provide for an initial depreciation allowance of 20% and an annual allowance of 2% of the capital expenditure incurred in the construction of the hotels.”
“Mr Speaker, Sir, I beg to move, "That the Bill be now read a Second time." The Income Tax (Amendment) Bill, 1981, is to give legislative authority to the income tax concessions announced in the 1981 Budget Statement. Opportunity is taken at the same time to include amendments to improve and extend some of the provisions in the Income Tax Act. One of the concessions announced in the 1981 Budget Statement was the reduction in personal income tax. In respect of tax payable for the Year of Assessment 1981, a tax rebate of 10% of total tax liability was granted and in respect of tax payable from Year of Assessment 1982, marginal tax rates will be reduced. The tax rebate is effected through a remission of tax under subsection (2) of section 92 of the Act whilst the reduction in marginal rates required an amendment to the Act. Clause 13 of the Bill amends the Second Schedule to the Act to revise the rates according to those announced in the Budget Statement. The other concessions are increased earned income relief for handicapped persons and separate assessment for investment incomes of married women. Clause 10 amends section 39 of the Act to increase the earned income relief for a handicapped person from $1,000 to $2,000. Clause 12 makes the appropriate amendment to section 51 to allow the unearned income of a married woman to be chargeable to tax in her own name if the Comptroller is satisfied that her unearned income is attributable to assets and investments acquired by her from her earned income in the past. These concessions will take effect from Year of Assessment 1982. I now move on to the other amendments which are made to improve existing legislation.”
“Sir, the Annual Wage Supplement is not a pensionable allowance and will not be a pensionable allowance. There is provision for any allowances to be declared pensionable, but I do not think it is the intention of the Treasury that the AWS will be made pensionable. It is not even considered to be awarded to people who retire during the year. So I think it will be inconsistent if I make the AWS pensionable. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee. 5.14 p.m. [Mr Speaker in the Chair] Clause 1 -”
“Mr Speaker, Sir, as a pensioner myself I am always sympathetic to all the representations made on their behalf but there are principles in the Ministry of Finance which prevent retrospective effect being given to many of the changes we made. It is not very easy if we went back to the first date when NWC allowances were made. Why should we stop at that particular date? Why not go back to 1959 when the First Deputy Prime Minister was made a pensioner? His pension is now considered to be somewhat derisory. In the same way my own pension goes back to 1965 or 1966. On the other hand, of course, the Minister of Defence has had consolidated salaries calculated for his pension, and therefore he enjoys a much better pension. I think the principle of the Treasury is that if a decision is made it takes effect from that date or the first of the month following. So I am afraid that it would not be possible for me to make this NWC allowance calculation retrospective from the date when it was first granted. As regards the other suggestion by the Member for Moulmein, it is also difficult for revision of pensions to give a greater allowance for pensioners. I think we do what we can from time to time for the hardest hit of the pensioners, and we have revised the allowance (called the New Singapore Allowance) over the years. As to when we will make the next revision, of course, we always have in mind from time to time when circumstances make it necessary for us to revise. Beyond that I do hot think the Government can afford to revise the pensions. For example, in the case of the most recent pensioners, if we add the NWC first tier on, they may end up almost as well as if they had remained in the civil service.”
“Mr Speaker, Sir, I beg to move, "That the Bill be now read a Second time." Presently, the annual NWC awards are not pensionable under the Pensions Act (Cap. 55). Therefore, officers who are superannuated under the Pensions Scheme cannot have the annual NWC awards included in the computation of their pensions unless the awards are already consolidated into salaries. They are at a disadvantage compared with those non-pensionable officers who are on the full CPF Scheme whose total emoluments, including the annual NWC awards, attract full CPF benefits. The first-tier annual NWC awards supplement wages and salaries should properly be treated as part of such wages and salaries. These awards can only be consolidated into salaries once in four or five years because of the massiveness of each consolidation exercise. Pensionable officers who retire in between consolidation exercises therefore lose out. This inequity should be removed. This can only be done by amending the Pensions Act. The purpose of the Pensions (Amendment) Bill is to make pensionable the first-tier annual NWC awards which have not been consolidated into salaries. This change is intended to take effect from 1st January 1982. Sir, I beg to move. Question proposed.”
“Mr Speaker, Sir, the net profits of Singapore Pools (Pte) Ltd during the past five years were as follows:- FY Profits 76/77 $ 10,068,327 77/78 $ 11,976,565 78/79 $ 13,983,722 79/80 $ 16,100,813 80/81 $ 15,452,474 In 1980, Singapore Pools declared a dividend of $75.6 million out of its accumulated profits which was credited to the Government consolidated revenue. Singapore Pools is now held by Temasek Holdings Ltd and its profits will be treated like those of any other member company in this group. It is unlikely that Singapore Pools will allocate much money for charitable purposes, including the provision of scholarships to needy and outstanding students and the construction of sports complexes. ILLEGAL DUMPING OF INDUSTRIAL WASTE (Deterrent measures) 9. Mr Yeo Choo Kok asked the Minister for the Environment (a) what is the total number of cases of illegal dumping of industrial waste, swill and refuse since 1st January, 1980; (b) whether the existing penalties under the law are stringent enough to deter such dumpings; and (c) whether it is necessary to introduce new measures to ensure that only firms or individuals that are duly licensed by his Ministry to dispose of waste and refuse can conduct the business with vehicles specifically manufactured or constructed for such purpose.”
“The number of pensioners by age group and the total amount of their pensions on 30th November, 1981 are as follows:- Distribution by No. of Gross Monthly age group Pensioners Pension 50 years & below 1,043 $ 250,980.82 51 - 55 years 1,769 401,965.35 56 - 60 years 2,701 849,909.61 61 - 65 years 1,883 514,003.77 66 - 70 years 1,255 313,595.12 Above 70 years 1,555 321,572.71 ______ ______________ 10,206 $ 2,652,027.38 ______ ______________ The projected number of additional pensioners on 31st December, 1986 is 1,516. The actual number is likely to be lower because some may leave government service before then on dismissal, resignation or death. The amount of additional pensions to be paid on 31st December, 1986 is extremely difficult to estimate because it depends on a number of variables and the values of these variables will not be known until then. The amount of pension is based on the length of service and the salary of the pensioner at the time of his retirement. If an officer is granted no-pay leave, his length of service is reduced by the period of such leave. If he is promoted, his pay will of course increase. Similarly, annual increments and salary revisions will push up salaries. To complicate matters further, some officers may have reached the maximum of their salary scales before they retire and in their case, a straight-line projection of their income up to the time of their retirement would result in an over-estimation. In the circumstances, perhaps a statistical projection based on past expenditure is the most practical alternative. Based on pensions paid out in Financial Years 1976-80 and 8 months of the current Financial Year, the projected amount of pensions for FY 1986 is $20,615,513.60.”
“Sir, the points which the Member for Alexandra has made are all points which motorists, among whom I number myself, will appreciate. The fact is that there will be an increase in pump prices. The exact increase will depend, of course, upon how much the petrol companies will absorb the increase in duty. For a motorist using 30 gallons a month, the increase will most probably be about $15 a month. However painful it is to pay more tax, I do not feel that motorists can consider this increase an intolerable burden. I must remind the Member that the principle of this Bill and of this increase was accepted by the House at the time of the debate on the Budget statement. I made it clear in my speech just now on the Second Reading that this Bill is intended to implement one of the measures in the Budget for this year. If it is any consolation, the Member would like to know that as this Bill comes up before the House only at this stage, motorists have had the benefit of having already saved many months of additional tax. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee; reported without amendment; read a Third time and passed. PREVENTION OF CORRUPTION (AMENDMENT) BILL Order for Second Reading read. 3.48 p.m.”
“If there is any doubt on retailers' pump price, the Director-General is empowered to decide and fix the price. Clause 5 of the Bill caters for the free trade zone at the Singapore Changi Airport. It allows an authority administering a free trade zone or any person authorized by the Director-General of Customs and Excise to remove, without customs permit, dutiable goods from an aircraft into a free trade zone in a customs airport, to be directly tran-shipped from the free trade zone to another aircraft at the same airport. Sir, I beg to move. Question proposed.”
“Mr Speaker, Sir, I beg to move, "That the Bill be now read a Second time." The present import and excise duties on petrol are specific in nature. They are $3.60 per decalitre for premium petrol and $3.45 per decalitre for regular petrol. The duties on petrol have not been increased since January 1976 although prices of petrol have gone up significantly. Although it was announced on 6th March 1981 in the Budget Statement that specific duties on petrol would be replaced by an ad valorem duty of 40%, the new duty could not be implemented without suitable amendments to the Customs Act. Under the existing Section 22(1) of the Customs Act, the value of any imported goods for customs duty purposes is the normal price that the goods would fetch on a sale in the open market between buyer and seller independent of each other. Clause 3 of the Bill seeks to exclude petrol from this mode of assessment. Clauses 4 and 6 of the Bill provide the basis for ascertaining the value for customs duty purposes of imported and locally-manufactured petrol. The value of any grade of petrol bearing a trade mark or trade name shall be taken to be the price for that grade and trade mark prevailing at the retailers' pump at the time when customs duty becomes payable. In the case of uncustomed petrol or where there is variation in the price of a grade of petrol of the same trade mark, the highest price, inclusive of customs duty, for that grade and trade mark shall be taken to be the value for the purpose of customs duty. The value of any grade of petrol which is not of a trade mark being retailed in Singapore shall also be the highest price, inclusive of customs duty, for that grade regardless of trade mark.”
“Mr Speaker, Sir, the answer to the Member's question is, simply, no. The exemption from estate duty for residential property is to encourage home ownership and to ensure that families do not lose their homes on the death of the bread-winner on account of estate duties. For this reason the exemption limit was revised to $600,000 this year to take into account the higher prices of properties. The Government's intention is best carried out by exemption applied direct to property owned, i.e. to property actually, and not notionally, owned. I do not therefore propose to grant exemption from duty on CPF savings, or indeed other savings, whether in the Post Office Savings Bank, in banks or other savings institutions, of up to $600,000 on an estate of a deceased who does not own any residential property. The exemption ceiling in respect of such an estate will remain for the present at $100,000. PREFERENTIAL ADDITIONAL REGISTRATION FEE SCHEME (Extension to motor cars up to 15 years old) 5. Dr Ow Chin Hock asked the Minister for Communications and Minister for Labour, in view of the introduction of compulsory inspection of motor vehicles as from 1st January, 1982, if he will extend the Preferential Additional Registration Fee Scheme to motor cars up to 15 years old and, if not, why not.”
“Mr Deputy Speaker, Sir, I beg to move the Motion* standing in my name, as it appears on the Order Paper. * The motion reads as follows: That this Parliament, pursuant to subsection (4) of section 3 of the Audit Act (Chapter 60), resolves that the personal salary of the present holder of the office of Auditor-General, with effect from 1st November 1981, be $6,490 per month, instead of $5,050 per month which is the salary attached to that office. I propose that the salary of the present holder of the post of Auditor-General, who is now on substantive Superscale 'D' grade with a consolidated salary of $5,050 per month, be upgraded to Superscale 'C' at a consolidated salary of $6,490. The present Auditor-General has been extremely diligent in discharging his duties and has shown leadership qualities which have been commented on favourably by the Chairman of our Public Accounts Committee. A survey of 26 countries indicates that three of them grade their Auditor-General above their Permanent Secretaries, 21 as comparable and two below. Our Auditor-General has been one step below the minimum grade for substantive Permanent Secretaries. It is considered that whatever the proper relationship between the posts should be, the present holder on his merits should be promoted to Superscale 'C', personal to himself. Sir, I beg to move. Question put, and agreed to. Resolved, That this Parliament, pursuant to subsection (4) of section 3 of the Audit Act (Chapter 60), resolves that the personal salary of the present holder of the office of Auditor-General, with effect from 1st November 1981, be $6,490 per month, instead of $5,050 per month which is the salary attached to that office. TOWN OF SINGAPORE (Reclamation)”
“Mr Deputy Speaker, Sir, I beg to move, "That the Bill be now read a Second time." On 3rd August, 1979, new Building Regulations aimed at conserving use of energy in buildings, came into operation. The Regulations prescribe, among other things, a maximum Overall Thermal Transfer Value (OTTV) which is a measure of the ability of a building envelope to keep out external heat, of 45 measured in watts per square metre for air-conditioned commercial buildings. To encourage owners of existing air-conditioned commercial buildings to make the necessary renovations to comply with the energy conservation standard, the costs of renovation are deductible for income tax purposes for corporate owners and 40% of the costs of renovation are deductible against annual property tax for individual owners. The Income Tax Act and Property Tax Act will be suitably amended to provide for these deductions. In addition to these incentives, a disincentive in the form of a surcharge of 20% of the electricity bill will be imposed on owners who fail to achieve the energy conservation standard by 1st January 1982. The Bill makes the necessary amendments to sections 3 and 4 of the Statutory Boards (Taxable Services) Act to give legislative authority to the imposition of the surcharge. Sir, I beg to move. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee: reported without amendment; read a Third time and passed. ROAD TRAFFIC (AMENDMENT) BILL Order for Second Reading read. 4.15 p.m.”
“Mr Goh Chee Wee asked the Minister for the Environment whether he is convinced that the noise generated during the ammunition quality control testings conducted by the Chartered Industries of Singapore Pte. Ltd. is excessive for the locality: and what actions are being taken to reduce the noise level and to minimize the nuisance caused to the residents.”
“Sir, 38% of all Divisions III and IV officers in the Civil Service have not opted for the Central Provident Fund Scheme. They have not been asked to give reasons for their decision but it is probable that they decided not to opt for the CPF Scheme for some or all of the following reasons. First, they did not want to suffer a drop in take-home pay. Second, they did not want to lose medical benefits given by Government upon retirement. Third, they were near to retirement and there was therefore no advantage or less advantage in opting for the CPF Scheme. There is no firm plan as yet to extend to Divisions I and 11 officers the option to cross over to the CPF Scheme. Members may remember that the Prime Minister touched on this matter briefly on 17th March 1981 when he replied to questions from the Member for Punggol and the Member for Mountbatten following the Statement he made on the Revision of Salaries of Ministers, Chief Justice and other protocol office holders. The Prime Minister said then that for certain key jobs, like those held by Administrative Officers, we cannot afford to hire and fire. For such persons, a pensionable service is the only kind of service. He also indicated that to hold the loyalty of these officers, there would have to be regular adjustments of their salary and a decent pension. The Government is considering some suggestions to improve the Pensions Scheme. Until this matter is decided, it is best not to give any Service in Divisions I and II the option to cross over from the Pensions Scheme to the CPF Scheme so that the key Services will not feel disadvantaged. CHARTERED INDUSTRIES OF SINGAPORE PTE. LTD. (Noise nuisance) 8.”
“Sir, these Personnel Officers will conduct themselves like personnel officers in companies in the private sector. That means they will have relations with the trade unions on a day-to-day basis, if necessary, and will consult them in all matters, be it matters relating to day-to-day work or improvements in productivity. CIVIL SERVICE (Option of Central Provident Fund Scheme) 7. Mr Liew Kok Pun asked the Minister for Finance (a) what percentage of Division 3 and 4 officers in the Civil Service have not opted for the Central Provident Fund scheme and their reasons for not opting: and (b) whether there is any plan to extend the CPF option to other categories of officers in the Civil Service; if not, whether there are any special reasons for not extending it, and if so, what is the timeframe for implementation.”
“Mr Deputy Speaker, Sir, in March this year I said, in answer to a question from the Member for Mountbatten, that the general morale of workers in the Civil Service was excellent. There is no reason to believe that morale has deteriorated or needs special attention. While my Ministry, in conjunction with the PSC, has the overall responsibility for the Civil Service, all Ministries are responsible for the day-to-day management and well-being of their staff. They must motivate their staff to maximize productivity. To help them do this job better, my Ministry is studying a suggestion for creating a separate Personnel Officers Service. The intention is to build up a core of career personnel administrators who can give full-time attention to personnel matters. They would then be posted to Ministries and larger departments to work very much like Personnel Managers and Personnel Officers in companies. The Budget Division of my Ministry would provide the coordination and leadership to these career personnel administrators who in turn would provide useful feedback to the Division. My Ministry is also considering a proposal, in accordance with recommendations by the Committee on Productivity, that a Productivity Working Committee be formed to initiate and oversee the implementation of management practices that will promote productivity. Such a Committee would be chaired by the Permanent Secretary of the Budget Division. It would include representatives from other Ministries, besides representatives from the Public Service Commission, Management Services Department, and the Civil Service Institute.”
“In the case of the Member for Telok Blangah, I think his general attitude was one of support. But there were some words of caution regarding the control of expenditure which may perhaps be wasted and also about skilled personnel not being mass-produced. These are words of wisdom which I will pass on to the National Computer Board. I think there should be no question that we want the National Computer Board established as soon as possible in order that our brain services can be developed rapidly. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee; reported without amendment; read a Third time and passed. ADJOURNMENT Resolved, "That Parliament do now adjourn to a date to be fixed." - [Mr E W Barker]. Adjourned accordingly at Sixteen minutes past Five o'clock p.m. to a date to be fixed.”
“Sir, I think there is a misconception of what this Bill intends to do. As far as the Bill is concerned, it is merely to set up a National Computer Board, and I think the safeguards against confidential information or against errors of records of individuals should really come under some other Act rather than that for the setting up of a National Computer Board. Obviously the National Computer Board cannot safeguard entries in computers owned by someone else. The position is that we want to set up the Board as soon as possible and I would not be able to accept the Member for Whampoa's suggestion that it be referred to a Select Committee. On the next point he has made, perhaps the National Computer Board, when formed, can take into account all the possibilities of errors and then suggest to the Government a Bill which can safeguard individuals against any errors which might affect their present standing. On the suggestion that clauses 26 and 27 provide for very lenient penalties, I suggest that one year's imprisonment is severe enough. If this penalty proves insufficient as a deterrent, then we can always come back to Parliament for heavier penalties. In the case of the Member for Kebun Baru, he was concerned about the courses being merely appreciation courses and that the National Computer Board would not conduct examinations which were professional in character. In my statement I have said that the Bill provides for the establishment of a Professional Examinations Syndicate. The provision should be adequate to ensure that the Syndicate would organize or the Board would organize professional examinations for computer systems personnel which would be recognized by the profession in Singapore.”
“It would not be to Singapore's advantage and it would be very disappointing if, say, 10, 15 years later, the Prime Minister has to send Dr Goh and his Task Force team to clear a mess which could have been avoided with careful planning. Of course, in the situation of 10, 15 years hence, the task force will most probably be led by a Dr Goh Mk II. In conclusion, I have confidence in the Government on its choice of personnel for the National Computer Board and the close monitoring of its policy implementation. The Government's computerization programme as proposed to be implemented by the National Computer Board will succeed, because it has to succeed. This is because we cannot afford any expensive mistakes such as a badly implemented national computerization programme. For this reason, I am sure that I am not alone in this House in being keen to monitor the National Computer Board's development since public funds by the millions will be involved. Sir, I support the Bill. 5.00 p.m.”
“Open Check The formation of the National Computer Board should not be taken to mean that we are giving an "open check" to the civil service and statutory boards to computerize at all costs. I am of the fond opinion that sufficient practicing professionals would be consulted to keep an eye on the situation and to apply restraint, where necessary, on this project. It is not uncommon to note that computerization projects have failed, and failed miserably, like the infamous "Swansea project" in the UK. I trust that, before each project is embarked upon, proper cost-benefit analysis is done and the scope, terms of reference and objectives clearly defined. This note of caution is also based on the many Public Accounts Committee's reports which cautioned that several computerization projects embarked upon in the last five or six years could have been better managed. Hence, we get situations of computer installations being under-utilized. I am sure that with the National Computer Board controlling the situation, the scenario would be different and better, Of course, this is on the assumption that the National Computer Board would be properly managed. Mass Production Our experience has shown that to rush into mass production of skilled personnel may not be the best thing. I trust that the National Computer Board would keep this experience in mind in its fervour to mass-produce computer professionals. It would be worthwhile to ensure that quality would not be sacrificed for the sake of quantity because mass production has the tendency of producing sub-standard goods.”
“Note of Caution Whilst the coming years will be a period of excitement, rapid growth, and learning, for the computer services industry, I would be failing in my duty if I do not voice a note of caution on this Bill because of its wide impact on our economy and population, particularly when the amount of public funds that will be spent is in the order of hundreds of millions of dollars. Looking at the explanatory notes on the Bill under the heading "Expenditure of Public Money", it is alarming to note the standard statement that "This Bill will involve the Government in extra financial expenditure, the exact amount of which cannot at present be ascertained". Business Times, on Tuesday, 21st April, 1981, carried the headline "Civil Service Programme: Computerization will cost $100m". Business Times have made an educated guess. But I feel this is an under-estimation because computerization is like the thin end of the wedge and, if not carefully controlled, will keep on consuming vast amounts of money and yet not fully achieving its objectives. In short, what you think is a workhorse may turn out to be a dinosaur. Furthermore, often we see a computer project started and implemented with all the pre-requisites of a well-planned and successfully-executed one. However, once implemented, no reviews were done and the com- puter installation is allowed to grow out of proportion and control, much to the delight of the computer vendors. In this case, the workhorse has grown into a dinosaur. I would not mind so much if, in such a case, the people involved in decision- making are used to feed these dinosaurs instead of using public funds.”
“Mr Rohan bin Kamis: Mr Deputy Speaker, Sir, a key pillar of growth to achieve our economic restructuring programme in the Eighties as presented by the Government has been identified as the brain services. The computer services industry is an integral part of the brain services and is desirable for Singapore because it is knowledge-intensive and non-polluting and requires less manpower and energy. Computers can also raise the technology and productivity of other sectors. Therefore, the establishment and incorporation of the National Computer Board is the Government's positive step towards the promotion of the computer services industry as a key industry of the future, For this reason, I fully support the National Computer Board Bill. Furthermore, this is in line with what I have said in the House during the debate on the Budget last year when I spoke on computers and reviewed the position of our control loop and its operation. Here, I wish to quote selectively from Hansard, Volume 39, dated 14th March 1980, : 'Need for centrally co-ordinating the requirements of computer services. To ensure that the taxpayer's money is put to good use, a more effective body to exercise such control would be desirable and urgently required. However, sufficient flexibility must also be exercised by this body so as not to stifle healthy growth and creativity. In short, we should have a central body to control all mechanisation, automation and computerisation for the Government Ministries and statutory institutions but tempered with a fair measure of flexibility.' Sir, I am cheered to note that the Government has reacted quickly and, more importantly, positively.”
“Mr Deputy Speaker, Sir, I beg to move, "That the Bill be now read a Second time." A Committee on National Computerization was formed in March 1980 to examine ways to develop Singapore into a regional centre for computer services. One of the recommendations of the Committee accepted by Government is a proposal to establish a National Computer Board. This Bill seeks to establish and incorporate the National Computer Board. The main responsibilities of the Board will be to guide the growth of the computer services industry in Singapore and to serve as the central agency in developing, implementing and coordinating computer-based management information systems in Government Departments and Ministries. The Bill also provides for the establishment of a Professional Examinations Syndicate which will organize and conduct professional examinations for computer systems personnel in Singapore. The Syndicate will have a broad representation of members from the computer services industry, the Education Ministry, the National University of Singapore and overseas professional examination bodies connected with the computer industry. This will ensure the international accredition and acceptance of Singapore-trained manpower. The Board will also organize courses and award diplomas and certificates of proficiency. Provision has been made in the Bill for the preservation of secrecy of information obtained by a member, officer, employee or agent of the Board in the performance of his duties or in the exercise of his functions. It is intended to make it an offence for any person to knowingly falsify any record of, or to knowingly provide false information to be included in, any computer system maintained by the Board. Sir, I beg to move. Question proposed.”
“Sir, again in this particular case, the Bill is to implement the concession that was given in the 1981 Budget. At that time I think the limit of $600,000 was considered adequate to cover most owner-occupied properties up to the level of semi-detached houses. It certainly covers all HDB housing and some HUDC and Government flat units, I think many terrace houses come within the $600,000 limit and semi-detached housing too, and maybe some detached housing in the less select residential areas. I still think $600,000 is a good limit but I will take note of the suggestions which have been made by the hon. Members, and if they represent the views of a large part of the electorate, then perhaps at the appropriate time, i.e. at the next budget, it may be possible to consider extending this concession. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee; reported without amendment; read a Third time and passed. NATIONAL COMPUTER BOARD BILL Order for Second Reading reed. 4.51 p.m.”
“Mr Deputy Speaker, Sir, I beg to move, "That the Bill be now read a Second time." The purpose of this Bill is to give legislative effect to the estate duty concession that was announced in the 1981 Budget Statement. Clause 2 of the Bill amends section 10C of the Estate Duty Act so as to raise the existing exemption ceiling for dwelling houses from $200,000 to $600,000. The concession was effective from 1st January 1981. Sir, I beg to move. Question proposed.”
“The general exemption contained in this Bill, which is on the same lines as the exemption granted to the Asian Development Bank, will facilitate further issues in Singapore of securities by the World Bank and will dispense with the need to grant specific exemption each time the Bank offers its securities for issue in Singapore. Sir, I beg to move. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee; reported without amendment; read a Third time and passed. ESTATE DUTY (AMENDMENT) BILL Order for Second Reading read. 4.33 p.m.”
“Mr Deputy Speaker, Sir, I beg to move, "That the Bill be now read a Second time." The Bill seeks to amend the Bretton Woods Agreements Act by adding a new section 11 for the purpose of exempting the International Bank for Reconstruction and Development (the World Bank) and any issue by the Bank of shares, debentures, bonds, notes and other securities from the provisions of the Companies Act. Under the Companies Act, a "corporation" is widely defined to mean any body cor- porate formed or incorporated or existing in Singapore or outside Singapore. The World Bank falls within this wide definition, As such it must, unless otherwise exempted, comply with the requirements of the Companies Act in the event of a public issue of its securities in Singapore. However, it may not be appropriate to apply these requirements to the World Bank as a prestigious and well-established international organization. Unless the Bank is exempted from these requirements, it will not be able to offer its securities in the Singapore capital market on the same basis as in other capital markets. Statutory exemption from the requirements of the Companies Act had already been conferred on the Asian Development Bank by the Asian Development Bank (Amendment) Act, 1976. The World Bank made its first issue of Yen bonds in Singapore in February 1981. In connection with that issue, specific exemption under the Companies Act had to be given to the Bank so that it need not have to comply with certain requirements of the Act.”
“Sir, this Bill is merely to implement what was announced in the last Budget. Perhaps the appropriate time to debate the principles of betting and so on would have been at the last Budget session. Nevertheless, since the Member has raised it, I would like to say that while the Government does not as a matter of policy encourage gambling, it recognizes that this is a characteristic which is inherent in many of the populace, and we will try and limit gambling as far as possible. For example, we do not encourage casinos in order to raise revenue. We will, at the same time, in the limited way that is permitted, try and reduce it by making the tax as productive as possible and gambling as prohibitive as we can make it. Of course, there is a possibility that if we increase the amount of tax, gambling may be driven underground and the tax is reduced. So we are trying to do what we can to take advantage of the propensity for gambling in our populace by raising some revenue, thus trying to make a benefit out of evil. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee; reported without amendment; read a Third time and passed. BRETTON WOODS AGREEMENTS (AMENDMENT) BILL Order for Second Reading read. 4.30 p.m.”
“Mr Deputy Speaker, Sir, I beg to move, "That the Bill be now read a Second time." The Betting and Sweepstake Duties (Amendment) Bill is to give legislative authority to the increase in duty on bets announced in this year's Budget Statement. With effect from 1st April 1981, the duty has been increased from 10% to 15% of the amount of bets. The Bill also empowers the Minister to vary by order the duty on bets or sweep-stakes, without amending the Betting and Sweepstake Duties Act whenever there is a change in the rates of duty. Sir, I beg to move. Question proposed.”
“CENTRAL SIKH GURDWARA BOARD BILL "to provide for the amalgamation of the Queen Street Gurdawara Board of Trustees (Incorporated) and the Silat Road Gurdwara Board of Trustees (Incorporated) into a single body corporate to be called the Central Sikh Gurdwara Board and for purposes connected therewith". presented by Dr Ahmad Mattar; read the First time; to be read a Second time on the next available sitting of Parliament and to be printed. ADJOURNMENT DEBATE (Exemption from Standing Orders)”
“ESTATE DUTY (AMENDMENT) BILL "to amend the Estate Duty Act (Chapter 137 of the Revised Edition)", recommendation of President signified presented by Mr Hon Sui Sen; read the First time; to be read a Second time on the next available sitting of Parliament, and to be printed. NATIONAL COMPUTER BOARD BILL "to provide for the establishment and incorporation of the National Computer Board and for matters connected therewith", presented by Mr Hon Sui Sen; read the First time; to be read a Second time on the next available sitting of Parliament, and to be printed. MERCHANT SHIPPING (OIL POLLUTION) BILL "to make provisions with respect to civil liability for oil pollution by merchant ships and for matters connected therewith; and to repeal the Civil Liability (Oil Pollution) Act, 1973 (No. 43 of 1973)", presented by the Acting Minister for Social Affairs (Dr Ahmad Matter); read the First time; to be read a Second time on the next available sitting of Parliament and to be printed. PREVENTION OF POLLUTION OF THE SEA (AMENDMENT) BILL "to amend the Prevention of Pollution of the Son Act, 1971 (No. 3 of 1971)", presented by Dr Ahmad Mattar; read the First time; to be read a Second time on the next available sitting of Parliament and to be printed. NANYANG TECHNOLOGICAL INSTITUTE BILL "to provide for the establishment and incorporation of the Nanyang Technological Institute and for matters connected therewith". presented by the Minister for Trade and Industry (Dr Tony Tan Keng Yam); read the First time; to be read a Second time on the next available sitting of Parliament and to be printed.”
“Sir, the Prime Minister has asked me to make the following statement. On 17th March this year, the Prime Minister explained to the House the need and extent of the revision he proposed to the salaries of Ministers, the Chief Justice, Attorney-General, Chairman PSC, and Judges. He also proposed revision of the salaries of Senior Parliamentary Secretaries from Grade F to E, Parliamentary Secretaries from Grade G to F and Political Secretaries to Grade G, and, as recommended by the Cabinet, Members of Parliament from $1,340 to $2,000 pm. Omitted from the list of revisions were the salaries of Senior Minister of State (now at Superscale C) and Ministers of State (now at Superscale D). In keeping with the revisions made to the other posts, the salaries of Senior Ministers of State and Ministers of State will be revised to Superscale B and Superscale C respectively. The Prime Minister proposes to make this revision with effect from 1st July. BILLS INTRODUCED 3.27 p.m. BETTING AND SWEEPSTAKE DUTIES (AMENDMENT) BILL "to amend the Betting and Sweepstake Duties Act (Chapter 131 of the Revised Edition)", recommendation of President signified; presented by the Minister for Finance (Mr Hon Sui Sen); read the First time; to be read a Second time on the next available sitting of Parliament and to be printed. BRETTON WOODS AGREEMENTS (AMENDMENT) BILL "to amend the Bretton Woods Agreements Act (Chapter 61 of the Revised Edition)", presented by Mr Hon Sui Sen; read the First time; to be read a Second time on the next available sitting of Parliament and to be printed.”
“Sir, the Member for Cheng San may not know that in past years I have answered in the negative many questions similar to his on paying the non-pensionable annual allowance on a pro-rata basis to Government officers who retire in the course of the year. I can only say once again that the answer is "no". With many more new Members, I hope the matter will not develop into a hardy annual. In answering such questions, I have explained the rationale for the payment of this wage supplement, namely, that it is only for civil servants still in service on the last day of the year. It is not correct, therefore, for the hon. Member to speak of the retired civil servant's "share of the annual wage supplement". If he is not in service on the last day of the year, he does not qualify and has no share. There is no question of his being at fault or otherwise. PATENTS LAW (Amending Legislation) 4.”
“Mr Lee Yock Suan asked the Minister for Finance if he will consider allowing those Government employees who reach retirement age and retire in any particular year to qualify for the annual wage supplement for that year on a pro-rata basis according to the number of days or months served in that year, as otherwise they will miss out on their share of the annual wage supplement through no fault on their part.”
“Mr Deputy Speaker, Sir, the Member for Moulmein is right that Government will be paying the second tier NWC wage increase for 1980 as a one-time lump sum to deserving civil servants. As to the second part of his question, I am not aware that the private sector has adopted any uniform way of implementing the second tier NWC payment. However, the NWC recommendations for the 1981 NWC year may be of some interest in this connection. The NWC has recommended that the second tier payment could be made as a one-time payment or built into the wage structure, as the employer wishes. Where payment is a one-time payment and not incorporated into the wage structure, the equivalent quantum of the second tier should be set aside for payment to meritorious performers in subsequent years. Those who receive the second tier payment in any year would not necessarily receive the payment in a subsequent year. The intention is clear. The second tier wage increase will be paid for performance and not as of right. My Ministry is therefore considering how best the NWC guidelines can be implemented in the civil service. With regard to the final part of his question, I should like to remind the Member that in its application to employees in the public sector, Government's acceptance of NWC guidelines is usually stated as subject to modifications to take into account the special requirements of the public service. ANNUAL WAGE SUPPLEMENT FOR RETIREES 3.”
“The proposed amendment will, therefore, remove the inconsistency and seal the existing tax loop-hole as it has the effect of making such contracts and agreements, which are treated as conveyances on sale, liable to ad valorem duty. Clause 3 amends section 47(a) of the Act so that the grace period of 14 days does not apply to receipts, as section 64(c) of the Act requires receipts to be stamped before execution. Clause 4 amends section 59 of the Act which imposes a statutory limit of six months for making an application of refund of duties paid for misused stamps. The proposed amendment gives the Commissioner of Stamp Duties the discretionary power to extend the time period. This is to alleviate hardship in cases where the delay is unavoidable. Section 68(2) of the Act stipulates that any person who appoints a proxy to vote but does not have the documents stamped will be liable to a fine not exceeding $100 and the vote declared null and void. This is an unnecessary trap for the unsuspecting public, who may not be aware of the requirement of this provision in the Act. Clause 5, therefore, deletes section 68(2) of the Act as it does not really serve any useful purpose. Sir, I beg to move. Question put, and agreed to. Bill accordingly read a Second time and committed to a Committee of the whole House. The House immediately resolved itself into a Committee on the Bill. - [Mr Hon Sui Sen]. Bill considered in Committee; reported without amendment; read a Third time and passed. CONSTITUTION OF THE REPUBLIC OF SINGAPORE (AMENDMENT) BILL Order for Second Reading read. 4.55 p.m.”