Statute Details
- Title: Casino Control (Exemptions relating to Pre-Paid Entry Levies) Order 2019
- Act Code: CCA2006-S288-2019
- Type: Subsidiary legislation (Order)
- Authorising Act: Casino Control Act (Chapter 33A), section 198
- Enacting authority: Casino Regulatory Authority of Singapore (CRA), with the approval of the Minister for Home Affairs
- Legislative instrument number: S 288/2019 (SL 288/2019)
- Date made: 3 April 2019
- Status: Current version as at 26 March 2026
- Key provisions: Sections 1–4 (Citation and commencement; definitions; exemptions from section 116(6) and (6A); exemption from section 116(1))
- Commencement: The Order is made on 3 April 2019; its operative cut-off is 4 April 2019 (as reflected in the exemptions)
- Related legislation (as referenced in the text): Casino Control Act; Casino Control (Variation of Entry Levies) Order 2019 (G.N. No. S 287/2019); Casino Control (Entry Levy) Regulations 2010 (G.N. No. S 52/2010)
What Is This Legislation About?
The Casino Control (Exemptions relating to Pre-Paid Entry Levies) Order 2019 (“the Order”) addresses a practical regulatory issue that arises when Singapore changes the entry levy regime for casino access. In early April 2019, the Casino Control Act’s entry levy framework was updated so that “new entry levies” would apply from 4 April 2019. However, casino operators and patrons had already paid for entry under the previous levy structure. The Order provides a targeted transitional mechanism to prevent unfair outcomes for those who had purchased entry levies in advance.
In plain terms, the Order allows Singapore citizens and permanent residents who entered (or were permitted to enter) casino premises on or after 4 April 2019 to rely on a previously paid “pre-paid entry levy” rather than paying the “new entry levy,” provided the pre-paid levy is still valid at the time of entry. Correspondingly, it protects casino operators from liability that would otherwise arise if they allow entry without collecting the new levy, where the statutory conditions for the exemption are met.
The Order is therefore not a general reform of casino entry levies. It is a narrow exemption instrument designed to manage the transition between levy regimes and to align enforcement with commercial reality—pre-purchased levy entitlements should not be rendered worthless overnight by a regulatory change.
What Are the Key Provisions?
Section 1 (Citation and commencement) identifies the instrument and provides its citation. While the Order’s formal commencement is tied to its making, the operative legal effect is anchored to the date 4 April 2019—the date from which “new entry levies” apply under the Act and the related variation order.
Section 2 (Definitions) is central because it precisely defines the levy concepts used in the exemptions:
- “new entry levy” means an entry levy specified in the Casino Control (Variation of Entry Levies) Order 2019 as replacing the entry levy in section 116(1)(a) or (b) of the Casino Control Act.
- “pre-paid entry levy” means an entry levy specified in section 116(1)(a) or (b) of the Act as in force immediately before 4 April 2019, paid to a casino operator before that date under regulation 4(1) of the Casino Control (Entry Levy) Regulations 2010.
- “validity period” has the meaning given by regulation 2 of the Casino Control (Entry Levy) Regulations 2010.
For practitioners, these definitions matter because the exemption is not triggered by mere payment or by any entry levy. It is triggered only by a levy that qualifies as “pre-paid” under the specified regulatory pathway and whose validity period is current at the time of entry.
Section 3 (Exemptions from section 116(6) and (6A) of the Act) provides the core individual exemption. The Order states that section 116(6) and (6A) of the Casino Control Act does not apply to a Singapore citizen or permanent resident who enters casino premises on or after 4 April 2019 without paying a new entry levy, if:
- the citizen/permanent resident has paid before 4 April 2019 to the casino operator a pre-paid entry levy; and
- the validity period of that pre-paid entry levy is current at the time of entry.
In effect, section 3 creates a conditional “carry-over” entitlement: pre-paid levy validity is respected beyond the regulatory change date. The exemption is limited to the class of persons (citizens and permanent residents) and to the scenario of entry on/after 4 April 2019 without paying the new levy—because the exemption is designed to neutralise the consequences of the statutory requirement to pay the new levy.
Section 4 (Exemption from section 116(1) of the Act) then addresses the operator side. It provides that section 116(1) of the Act does not apply to a casino operator that allows a citizen or permanent resident to enter on/after 4 April 2019 without paying a new entry levy, if the person is exempt under paragraph 3 (i.e., under section 3 of this Order) from section 116(6) and (6A) of the Act.
This is an important drafting technique: the operator exemption is derivative. It does not stand alone. It depends on the individual meeting the conditions in section 3. Practically, this means operators must be able to verify that the entrant has paid a qualifying pre-paid entry levy before 4 April 2019 and that the validity period is current at the time of entry. Without such verification, the operator would not be able to rely on section 4.
How Is This Legislation Structured?
The Order is structured as a short, four-section instrument:
- Section 1 sets out the citation and commencement framework.
- Section 2 provides definitions that link the exemption to other instruments and to the entry levy regulations.
- Section 3 creates the exemption for eligible entrants (citizens and permanent residents) from the consequences of section 116(6) and (6A) of the Casino Control Act.
- Section 4 creates a corresponding exemption for casino operators from section 116(1) where the entrant qualifies under section 3.
There are no schedules or detailed procedural provisions in the Order itself. Instead, it relies on the existing regulatory architecture—particularly the Casino Control (Entry Levy) Regulations 2010—for concepts such as “validity period” and the mechanism for pre-payment.
Who Does This Legislation Apply To?
The Order applies to two categories of persons in the casino entry context:
- Singapore citizens and permanent residents who enter casino premises on or after 4 April 2019; and
- Casino operators that allow such persons to enter without collecting the new entry levy.
Its scope is expressly limited by the conditions in section 3. The exemption is not available to all entrants, and it is not available to entrants who did not pay a qualifying pre-paid entry levy before 4 April 2019. It is also not available if the pre-paid levy’s validity period has expired at the time of entry.
From a compliance perspective, the Order effectively creates a narrow “safe harbour” for operators, but only where the entrant’s status and payment history satisfy the statutory conditions. Operators should therefore treat the exemption as requiring evidence and record-keeping consistent with the entry levy regulations and the validity period concept.
Why Is This Legislation Important?
Although the Order is short, it has significant practical and legal importance because it prevents a disruptive enforcement outcome during a regulatory transition. Without such an exemption, individuals who had lawfully purchased pre-paid entry levies under the prior regime could have been required to pay again for entry after 4 April 2019, or could have faced consequences under the Act. Similarly, operators could have faced enforcement risk for allowing entry without collecting the new levy.
For practitioners advising casino operators, the key significance lies in risk allocation. Section 4 provides a legal basis to permit entry without collecting the new levy, but only when the entrant is exempt under section 3. This means that compliance systems—ticketing, levy payment records, and validity tracking—are not merely operational; they are legally material to whether an operator can rely on the exemption.
For practitioners advising entrants or handling disputes, the Order provides a clear statutory basis to argue that entry should be permitted without payment of the new levy where a qualifying pre-paid levy was purchased before 4 April 2019 and remains within its validity period. The definitions in section 2 are likely to be the focal point in any dispute: whether the levy was “pre-paid” under the correct regulatory mechanism, and whether it was still “current” at the time of entry.
Related Legislation
- Casino Control Act (Chapter 33A) — particularly section 116 (entry levy requirements and related provisions), and section 198 (power to make subsidiary legislation)
- Casino Control (Variation of Entry Levies) Order 2019 (G.N. No. S 287/2019) — specifies the “new entry levies” replacing the prior levies
- Casino Control (Entry Levy) Regulations 2010 (G.N. No. S 52/2010) — defines “validity period” and provides the pre-payment mechanism (including regulation 4(1))
Source Documents
This article provides an overview of the Casino Control (Exemptions relating to Pre-Paid Entry Levies) Order 2019 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.