Statute Details
- Title: Casino Control (Variation of Entry Levies) Order 2024
- Act / Authorising Legislation: Casino Control Act 2006
- Subsidiary Legislation Type: Order (subsidiary legislation)
- Act Code: CCA2006-S393-2024
- Enacting Authority: Minister for Home Affairs
- Power Used: Section 116(4) of the Casino Control Act 2006
- Commencement: 8 May 2024
- Key Provisions: Section 1 (Citation and commencement); Section 2 (Variation of entry levies)
- Temporal Scope of Variation: From 8 May 2024 to 29 October 2024 (with later amendment)
- Amendment / Later Change Noted in Extract: Entry levy rates varied again with effect from 29 October 2024 (amended by S 828/2024)
What Is This Legislation About?
The Casino Control (Variation of Entry Levies) Order 2024 is a short but practically significant piece of subsidiary legislation. In plain terms, it temporarily changes the amounts payable as “entry levies” for casino access under the Casino Control Act 2006. These levies are a regulatory mechanism: they help manage and price access to casinos, and they form part of the broader licensing and harm-mitigation framework for Singapore’s regulated casino industry.
The Order does not create a new levy regime from scratch. Instead, it “varies” (i.e., replaces) the entry levy amounts that are otherwise specified in section 116(1) of the Casino Control Act 2006. The variation is time-bound: it applies for a defined period starting on 8 May 2024 and ending on 29 October 2024. After that end date, the levy rates revert to the amended position reflected by a later instrument (noted in the extract as S 828/2024 effective from 29 October 2024).
For practitioners, the key point is that this Order is an administrative/legislative adjustment to statutory fees. It affects the cost of entry for casino patrons and the compliance obligations of the casino operator(s) in calculating and collecting levies correctly during the relevant period.
What Are the Key Provisions?
Section 1: Citation and commencement sets the legal identity of the instrument and when it takes effect. The Order is cited as the “Casino Control (Variation of Entry Levies) Order 2024” and comes into operation on 8 May 2024. This commencement date matters because levy collection and accounting must align with the law in force at the time entry is granted or levies are assessed.
Section 2: Variation of entry levies is the substantive provision. It states that the entry levies specified in section 116(1) of the Casino Control Act 2006 are replaced for the period from 8 May 2024 to 29 October 2024. The Order then specifies two different levy categories, corresponding to the two statutory entry levy types in section 116(1)(a) and section 116(1)(b).
First, under section 2(a), the entry levy under section 116(1)(a) of the Act is replaced with $150 for every consecutive period of 24 hours. This indicates a daily (rolling) levy structure: the levy is charged per consecutive 24-hour period, rather than per calendar day. Practically, this means the operator must determine how “consecutive period of 24 hours” is measured in its systems and how it handles entry times that do not align neatly with midnight.
Second, under section 2(b), the entry levy under section 116(1)(b) of the Act is replaced with $3,000 for an annual membership of the casino. This reflects a membership-based access model. For compliance, the operator must ensure that annual membership levies are collected and recorded at the correct amount during the effective period, and that membership terms correspond to the statutory concept of “annual membership” (including how renewals are treated at the boundary dates).
The extract also includes an amendment annotation: [S 828/2024 wef 29/10/2024]. This signals that the levy amounts are not static; they are subject to further variation by later subsidiary legislation. For legal and compliance work, this means counsel should treat the Order as part of a sequence of instruments and verify the applicable levy rates for each date of entry or membership issuance.
How Is This Legislation Structured?
This Order is structured in a conventional, minimal format typical of fee-variation instruments. It contains:
(1) Enacting formula identifying the Minister’s authority under section 116(4) of the Casino Control Act 2006.
(2) Section 1 dealing with citation and commencement.
(3) Section 2 providing the variation mechanism and the specific replacement levy amounts for the defined period.
There are no additional parts, schedules, or complex procedural provisions in the extract. The legal effect is achieved entirely through the replacement of the statutory levy amounts for the specified dates.
Who Does This Legislation Apply To?
The Order applies to the regulated casino entry levy framework under the Casino Control Act 2006. While the Order itself is directed at the statutory levy amounts, the practical beneficiaries and affected parties include:
(a) Casino operators responsible for collecting entry levies from patrons and ensuring that levy calculations and billing systems reflect the correct statutory amounts during the effective period; and (b) casino patrons whose access is conditioned on payment of the relevant entry levy type (daily/24-hour levy or annual membership levy).
Because the Order varies the levy amounts “for the period starting on 8 May 2024 and ending on 29 October 2024,” its applicability is inherently time-dependent. Any entry levy assessment occurring within that window must use the replacement rates. Entries or memberships outside that window must be assessed under the levy amounts applicable at the relevant time—meaning practitioners should cross-check the current version and the amendment timeline to avoid applying the wrong rate.
Why Is This Legislation Important?
Although the Order is brief, it has direct commercial and regulatory consequences. Entry levies are a cost component of casino access and can influence patron behaviour, operator revenue, and the economics of membership products. A change from the baseline statutory rates (as set out in section 116(1) of the Act) to the replacement rates in this Order can therefore have measurable financial impact.
From a legal compliance perspective, the Order is also important because it demonstrates how Singapore uses subsidiary legislation to adjust regulatory charges without amending the primary Act. Practitioners advising casino operators should treat such Orders as “must-check” documents for billing, accounting, internal controls, and audit readiness. If an operator’s systems fail to implement the correct levy rates on the correct dates, it may face compliance risks, disputes over under-collection or over-collection, and potential regulatory scrutiny.
Finally, the amendment annotation referencing S 828/2024 effective from 29 October 2024 highlights a key practitioner lesson: fee regimes can change multiple times within a short period. Counsel should therefore not rely on a single “current” rate without confirming the effective date for the transaction in question. For example, if a patron’s 24-hour period spans midnight or crosses the 29 October 2024 boundary, the operator must determine how the “consecutive period of 24 hours” interacts with the changeover date and ensure that the levy calculation method is legally defensible.
Related Legislation
- Casino Control Act 2006 (in particular, section 116(1) and section 116(4))
- Casino Control (Variation of Entry Levies) Order 2024 as amended by S 828/2024 with effect from 29 October 2024
Source Documents
This article provides an overview of the Casino Control (Variation of Entry Levies) Order 2024 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.