Implementation of the Goods and Services Tax (GST) in the Singapore Construction Industry

Following the implementation of the Goods and Services Tax (GST) in Singapore on 1 April 1994, examines the problems and changes which building contractors in the construction industry have made to accommodate the implementation of this tax. Highlights how construction companies implement GST. Proposes a framework for construction companies to account for the tax. Argues this framework will be useful for public administrators in other countries when implementing or changing the rates of their own GST or Value Added Tax (VAT) for the construction industry. Concludes that the hypothesis formulated for this study,namely that the “larger construction companies in Singapore spent more time and effort in preparing for the implementation of GST than smaller construction companies”, appears to be true.