Table of legislation: Singapore
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| Title (official short title) | Abbreviation | Statutes Online reference | Key provisions for digital assets |
|---|---|---|---|
| Payment Services Act 2019 | PSA | 2020 Rev. Ed.; Act 2 of 2019 | s 2 and First Schedule Part 3 (digital payment token service), s 5–6 (licensing), s 23 (safeguarding), Part 9 (offences); Part K. |
| Payment Services (Amendment) Act 2021 | PS(A)A | Act 1 of 2021 | Expansion of DPT services to custody, transfer and facilitation of exchange (in force 4 April 2024); user protection powers; Part K. |
| Securities and Futures Act 2001 | SFA | 2020 Rev. Ed. | s 2(1) (capital markets products, securities, collective investment scheme), Part 4 (markets), Part 9 (CMS licence), Part 13 (offers of investments), Part 12 (market conduct); Parts K and N. |
| Financial Services and Markets Act 2022 | FSMA | Act 18 of 2022 | Part 9 (digital token service providers; commenced 30 June 2025), Part 3 (prohibition orders), Part 8 (technology risk management); Part K. |
| Monetary Authority of Singapore Act 1970 | MAS Act | 2020 Rev. Ed. | s 27 ff. (MAS directions and notices), functions and powers of MAS; Part I. |
| Banking Act 1970 | BA | 2020 Rev. Ed. | s 4 (banking business), s 47 (banking secrecy), tokenised deposits of licensed banks; Part K. |
| Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 | CDSA | 2020 Rev. Ed. | ss 50–55 (money laundering offences), s 45 (suspicious transaction reporting), s 48 (tipping off), Part 2 (confiscation); Parts L and N. |
| Terrorism (Suppression of Financing) Act 2002 | TSOFA | 2020 Rev. Ed. | ss 3–6 (terrorism financing), s 8 (duty to disclose); Part L. |
| Anti-Money Laundering and Other Matters Act 2024 | AMLOMA | Act 28 of 2024 | Amendments to the CDSA and other Acts on prosecution of laundering, sharing of information and handling of seized assets; Part L. |
| United Nations Act 2001 | UNA | 2020 Rev. Ed. | Basis for sanctions regulations implementing UN Security Council resolutions; Part L. |
| Mutual Assistance in Criminal Matters Act 2000 | MACMA | 2020 Rev. Ed. | Requests to and from foreign states including Switzerland; Part N. |
| Penal Code 1871 | PC | 2020 Rev. Ed. | s 405 ff. (criminal breach of trust), s 415 ff. (cheating), s 403 (dishonest misappropriation); Part N. |
| Computer Misuse Act 1993 | CMA | 2020 Rev. Ed. | ss 3–8 (unauthorised access, modification, obstruction); Part N. |
| Insolvency, Restructuring and Dissolution Act 2018 | IRDA | 2020 Rev. Ed. | s 64 (moratorium), s 71 (schemes), Part 7 (judicial management), Part 8 (winding up), Third Schedule (UNCITRAL Model Law); Parts J and N. |
| Companies Act 1967 | CA | 2020 Rev. Ed. | s 17 ff. (incorporation), s 145 (resident director), company limited by guarantee as "foundation"; Part P. |
| Variable Capital Companies Act 2018 | VCCA | Act 44 of 2018 | Umbrella and sub-fund structure, permitted fund managers, re-domiciliation; Parts M and P. |
| Limited Liability Partnerships Act 2005 | LLPA | 2020 Rev. Ed. | Partnership vehicle for managers and advisers; Part P. |
| Trustees Act 1967 | TA | 2020 Rev. Ed. | Duties and powers of trustees holding digital assets, s 4 (investment powers); Part J. |
| Trust Companies Act 2005 | TCA | 2020 Rev. Ed. | Licensing of trust companies; licensed trust companies holding crypto; Part J. |
| Electronic Transactions Act 2010 | ETA | 2020 Rev. Ed. | ss 6–11 (legal recognition of electronic records and signatures), Part 2A (electronic transferable records); Part J. |
| Unfair Contract Terms Act 1977 | UCTA | 2020 Rev. Ed. | Reasonableness of exclusion clauses in platform terms; Part J. |
| Consumer Protection (Fair Trading) Act 2003 | CPFTA | 2020 Rev. Ed. | Unfair practices against consumers; Part J. |
| Women's Charter 1961 | WC | 2020 Rev. Ed. | s 112 (division of matrimonial assets including digital assets); Part J. |
| Probate and Administration Act 1934 | PAA | 2020 Rev. Ed. | Grants of representation; executor's access to digital assets; Part J. |
| Intestate Succession Act 1967 | ISA | 2020 Rev. Ed. | Distribution on intestacy; Part J. |
| Wills Act 1838 | WA | 2020 Rev. Ed. | Formal validity of wills with digital-asset clauses; Part J. |
| Reciprocal Enforcement of Foreign Judgments Act 1959 | REFJA | 2020 Rev. Ed. | Registration of foreign judgments (Switzerland not gazetted; common law route applies); Part J. |
| Choice of Court Agreements Act 2016 | CCAA | 2020 Rev. Ed. | Implements the Hague Choice of Court Convention; Part J. |
| International Arbitration Act 1994 | IAA | 2020 Rev. Ed. | Model Law arbitration; enforcement of awards under the New York Convention; Part N. |
| Singapore Convention on Mediation Act 2020 | SCMA | Act 4 of 2020 | Enforcement of international mediated settlements; Part N. |
| Income Tax Act 1947 | ITA | 2020 Rev. Ed. | s 10(1) (charge to tax), s 10(25) (remittance), s 10L (foreign-sourced disposal gains), s 13O, 13U, 13D (fund incentives), s 13(8) (foreign income exemption); Part M. |
| Goods and Services Tax Act 1993 | GSTA | 2020 Rev. Ed. | Fourth Schedule Part 1 (exempt supplies including digital payment tokens from 1 January 2020), s 14 (reverse charge); Part M. |
| Personal Data Protection Act 2012 | PDPA | 2020 Rev. Ed. | Parts 3–6A (data protection obligations), s 26 (transfer limitation), Part 6A (data breach notification); Part J. |
| Cybersecurity Act 2018 | CSA | 2020 Rev. Ed. | Critical information infrastructure duties; Part J. |
| Legal Profession Act 1966 | LPA | 2020 Rev. Ed. | Legal Profession (Prevention of Money Laundering and Financing of Terrorism) Rules 2015; Part L. |
| Application of English Law Act 1993 | AELA | 2020 Rev. Ed. | Reception of English common law and equity; Part I. |
| Supreme Court of Judicature Act 1969 | SCJA | 2020 Rev. Ed. | s 18A ff. (Singapore International Commercial Court); Part N. |
For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.