Statute Details
- Title: Co-operative Societies (Exemption under Section 97) (No. 2) Order 2018
- Act Code: CSA1979-S463-2018
- Legislative Type: Subsidiary Legislation (Order)
- Authorising Act: Co-operative Societies Act (Chapter 62)
- Key Power Used: Section 97 of the Co-operative Societies Act
- Enacting Authority: Minister for Culture, Community and Youth
- Citation: SL 463/2018
- Commencement: 16 July 2018
- Date Made: 11 July 2018
- Status: Current version as at 27 March 2026
- Core Effect: Exempts specified co-operative societies from section 57(3) of the Act for 5 years
- Revocation: Revokes the earlier Co-operative Societies (Exemption under Section 97) (No. 2) Order 2013 (G.N. No. S 688/2013)
What Is This Legislation About?
The Co-operative Societies (Exemption under Section 97) (No. 2) Order 2018 is a targeted regulatory instrument made under the Co-operative Societies Act (Chapter 62). In plain terms, it allows certain named co-operative societies to be temporarily relieved from complying with a specific statutory requirement—namely, section 57(3) of the Co-operative Societies Act.
Exemptions of this kind are typically used where the Minister considers that applying the relevant provision would be unnecessary, impractical, or would not advance the regulatory objectives for the particular societies concerned. Here, the Order grants a time-limited exemption for five years, starting from 16 July 2018. The Order also replaces (revokes) an earlier exemption order made in 2013, indicating a renewal or reconfiguration of the regulatory position for the same or related entities.
For practitioners, the key point is that this is not a broad reform of co-operative law. It is a narrow, named-society exemption order. Its legal significance lies in how it modifies statutory obligations under the parent Act for the specified period, and how it interacts with the earlier 2013 exemption.
What Are the Key Provisions?
Section 1: Citation and commencement sets the formal identity of the instrument and fixes when it takes effect. The Order is cited as the “Co-operative Societies (Exemption under Section 97) (No. 2) Order 2018” and comes into operation on 16 July 2018. This commencement date is crucial because the exemption’s five-year duration runs from that date.
Section 2: Exemption from section 57(3) of the Act is the operative provision. It provides that the following societies are exempted from section 57(3) of the Co-operative Societies Act for a period of 5 years, with effect from 16 July 2018:
- NTUC Choice Homes Co-operative Limited
- NTUC Enterprise Co-operative Limited
- NTUC Fairprice Co-operative Limited
- NTUC First Campus Co-operative Limited
- NTUC Foodfare Co-operative Limited
- NTUC Health Co-operative Limited
- NTUC LearningHub Co-operative Limited
- Mercatus Co-operative Limited
While the extract provided does not reproduce the text of section 57(3), the legal effect is clear: during the exemption period, these societies are not required to comply with the particular obligation contained in section 57(3). In practice, counsel should treat the exemption as a temporary statutory modification—meaning that compliance strategies, governance processes, and any internal policies that would otherwise be designed to meet section 57(3) should be reviewed to confirm whether they remain necessary, partially necessary, or should be suspended for the exempted societies during the five-year window.
Section 3: Revocation provides that the earlier exemption order—Co-operative Societies (Exemption under Section 97) (No. 2) Order 2013 (G.N. No. S 688/2013)—is revoked. This revocation matters for continuity and legal certainty. It indicates that the 2018 Order supersedes the 2013 Order rather than co-existing with it. Practitioners should therefore consider the timeline: the 2013 exemption would have applied for its own specified duration, and the 2018 Order replaces it with a new five-year exemption commencing on 16 July 2018.
From a drafting and compliance perspective, revocation clauses are often overlooked but are legally significant. They prevent arguments that both orders apply simultaneously or that the 2013 exemption continues beyond its intended life. They also help clarify which exemption regime governs any conduct occurring after the commencement date of the 2018 Order.
How Is This Legislation Structured?
This Order is structured in a straightforward, three-part format typical of exemption orders:
- Enacting Formula: States that the Minister makes the Order under the power conferred by section 97 of the Co-operative Societies Act.
- Section 1 (Citation and commencement): Identifies the instrument and sets the commencement date (16 July 2018).
- Section 2 (Exemption): Lists the exempted societies and specifies the scope (exemption from section 57(3)) and duration (5 years).
- Section 3 (Revocation): Revokes the earlier 2013 exemption order.
There are no additional schedules or complex procedural requirements in the extract. The legal “work” of the Order is therefore concentrated in the list of societies and the time-limited exemption from the specified statutory provision.
Who Does This Legislation Apply To?
The Order applies to the named co-operative societies listed in section 2. These are the only entities that benefit from the exemption. As a result, the exemption is not automatic for all co-operatives, nor is it a general class exemption based on criteria such as size, sector, or membership. If a society is not named, it does not receive the exemption under this instrument.
In addition, the Order’s effect is limited to the relationship between those societies and section 57(3) of the Co-operative Societies Act. It does not, on its face, exempt the societies from other provisions of the Act or from other regulatory requirements. Practitioners should therefore read the Order as a narrow carve-out: it modifies one statutory obligation for a defined period, rather than rewriting the overall compliance framework.
Why Is This Legislation Important?
This Order is important because it directly affects the compliance obligations of eight specific co-operative societies under the Co-operative Societies Act. For lawyers advising these entities, the exemption can have practical consequences for corporate governance, reporting, internal controls, and how statutory duties are operationalised. Even where the exempted provision is not frequently litigated, exemptions can influence how regulators assess compliance and how societies document their statutory position.
Second, the time-limited nature of the exemption (five years from 16 July 2018) creates a compliance “window” that must be managed. Counsel should diarise the expiry date and plan for the transition back to full compliance with section 57(3) once the exemption ends. Failure to do so can lead to avoidable regulatory breaches, particularly if internal policies were built around the assumption that the exemption would continue.
Third, the revocation of the 2013 Order underscores that the legal basis for exemption is not indefinite. The 2018 Order is the controlling instrument for the relevant period. This matters for any dispute, audit, or regulatory inquiry concerning conduct during the overlap or adjacent periods. A practitioner should be prepared to explain which exemption order applied at the relevant time and why.
Finally, from a broader regulatory perspective, exemption orders reflect how the statutory scheme is calibrated. They show that the Act’s requirements are not applied in a one-size-fits-all manner. Instead, the Minister can tailor obligations to particular societies, presumably based on policy considerations and the societies’ circumstances. While this Order is narrow, it illustrates the mechanism by which the regulatory framework can be adjusted without amending the primary Act.
Related Legislation
- Co-operative Societies Act (Chapter 62) — in particular, section 97 (power to grant exemptions) and section 57(3) (the provision from which the societies are exempted)
- Co-operative Societies (Exemption under Section 97) (No. 2) Order 2013 (G.N. No. S 688/2013) — revoked by section 3 of the 2018 Order
Source Documents
This article provides an overview of the Co-operative Societies (Exemption under Section 97) (No. 2) Order 2018 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.