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Singapore

Fees (Private Lotteries) Order

Overview of the Fees (Private Lotteries) Order, Singapore sl.

Statute Details

  • Title: Fees (Private Lotteries) Order
  • Act Code: FeA1920-OR39
  • Type: Subsidiary legislation (SL)
  • Authorising Act: Fees Act (Chapter 106), Sections 2 and 9
  • Citation: Fees (Private Lotteries) Order (O 39)
  • G.N. No.: S 107/1995
  • Revised Edition: 2001 RevEd (31 May 2001)
  • Current status: Current version as at 27 Mar 2026
  • Key provisions: Section 2 (fees payable to Commissioner of Betting Duties); Section 3 (discretionary remission)
  • Schedule: Specifies the “matters” and the corresponding fee amounts (not reproduced in the extract provided)

What Is This Legislation About?

The Fees (Private Lotteries) Order is a Singapore subsidiary instrument made under the Fees Act. In practical terms, it sets out the fees payable in connection with private lotteries, and it identifies the authority that receives those fees: the Commissioner of Betting Duties.

Although the extract provided shows only the operative provisions (Sections 1 to 3), the Order’s central function is clear: it links specific “matters” (listed in the Schedule) to specific fee amounts. This is typical of fee Orders—rather than creating regulatory rules about how lotteries must be conducted, the Order focuses on the costs and charges that apply when the relevant administrative or licensing processes occur.

The legislation also provides a mechanism for remission (i.e., full or partial waiver) of fees. This is important for practitioners because it introduces an element of administrative discretion: even where a fee is generally payable, the Commissioner may reduce or waive it depending on the circumstances.

What Are the Key Provisions?

Section 1 (Citation) is straightforward. It provides the short title by which the Order may be cited: the “Fees (Private Lotteries) Order”. While this may seem procedural, citation provisions matter for legal certainty—particularly when fees are assessed, disputed, or referenced in correspondence and enforcement actions.

Section 2 (Fees payable) is the operative charging provision. It states that, subject to paragraph 3, there shall be payable to the Commissioner of Betting Duties, in respect of the matters specified in the first column of the Schedule, the fees specified opposite in the second column. In plain language: if you are dealing with the type of matter listed in the Schedule, you pay the corresponding fee amount.

For a lawyer advising a client, the practical question becomes: what exactly are the “matters” in the Schedule? The extract does not reproduce the Schedule content, but the legal mechanism is clear. The Schedule is the fee tariff. Therefore, any fee assessment, budgeting, or compliance advice must be anchored to the Schedule’s mapping between (i) the relevant matter and (ii) the fee amount. If the Schedule is amended, the fee amounts may change, and practitioners must ensure they are working with the correct version “as at” the relevant date.

Section 3 (Remission of fees) provides that the Commissioner of Betting Duties may, in his discretion, remit wholly or in part the fees payable under the Order. This discretion is broad in wording (“may… remit wholly or in part”), and it is not limited in the extract to particular grounds (such as hardship, administrative error, or public interest). As a result, the remission power is best treated as an administrative relief mechanism that may be invoked where appropriate.

From a practitioner’s perspective, remission raises several issues: (1) timing—when should an application or request be made; (2) evidence—what supporting material is typically required; and (3) process—how the Commissioner exercises discretion and whether there are internal guidelines. While those details are not contained in the extract, the existence of Section 3 means that clients should not assume that the fee is always payable in full. Where circumstances justify relief, remission may be a viable route.

How Is This Legislation Structured?

The Order is structured in a compact, tariff-style format:

Section 1 sets out the citation. Section 2 establishes the general rule that fees are payable to the Commissioner for the matters listed in the Schedule, at the amounts specified. Section 3 introduces the discretionary remission power.

The Schedule is the substantive “pricing” component. It operates as a table with at least two columns: the first column lists the relevant “matters”, and the second column sets the corresponding fee amounts. Even though the Schedule content is not shown in the extract, it is legally essential: Section 2 does not itself state any fee amounts; it incorporates them by reference to the Schedule.

In terms of legislative history, the extract indicates multiple amendments over time (including amendments by S 109/1998, S 133/2001, S 472/2010, S 186/2011, S 120/2014, and S 553/2019). This suggests that the fee tariff and/or administrative framing has evolved. Practitioners should therefore pay attention to the version applicable at the time the relevant “matter” arose.

Who Does This Legislation Apply To?

The Order applies to persons and entities who are involved in the relevant private lottery matters that trigger the fee categories in the Schedule. While the extract does not identify the regulated parties by name, the structure of the Order indicates that it is aimed at the administrative/financial consequences of dealing with private lotteries—such as applications, approvals, or other specified events that fall within the Schedule’s “matters”.

In addition, the Order applies to the Commissioner of Betting Duties as the receiving authority and the decision-maker for remission. For practitioners, this means that disputes about fee liability, timing, or remission requests will typically involve the Commissioner’s office and the relevant administrative processes under the Fees Act and any related regulatory framework governing private lotteries.

Why Is This Legislation Important?

Although the Fees (Private Lotteries) Order is short, it is important because it directly affects costs and compliance planning for private lottery activity. Fee Orders often become central in practice when clients need to (i) estimate regulatory costs, (ii) confirm whether a particular transaction triggers a fee, (iii) ensure that the correct fee amount is paid, and (iv) respond to assessments or billing notices.

Section 2’s “payable” language is mandatory in effect: where the relevant matter falls within the Schedule, the fee is payable to the Commissioner. This makes the Schedule the critical document for legal advice. A practitioner should therefore treat the Schedule as the authoritative tariff and verify: (1) the exact classification of the matter; (2) the applicable fee amount; and (3) the version of the Order in force at the relevant time.

Section 3’s remission power adds a practical safety valve. Even where a fee is payable, the Commissioner may remit wholly or in part. This can be significant in real-world scenarios such as administrative delays, partial compliance, or circumstances where payment would be disproportionate. However, because remission is discretionary and the extract does not specify criteria, practitioners should approach remission requests strategically—by preparing a clear factual basis and aligning the request with any applicable administrative practice under the Fees Act and related frameworks.

  • Fees Act (Chapter 106), especially Sections 2 and 9 (authorising the making of fee Orders and providing the legislative basis for fee administration)
  • Private lottery regulatory framework (not specified in the extract, but relevant for identifying what “matters” in the Schedule correspond to in practice)

Source Documents

This article provides an overview of the Fees (Private Lotteries) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.

Written by Sushant Shukla

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