19. "Money's worth" also includes "virtual credits, virtual coins, virtual tokens, virtual objects" and so we would need to consider if Chips may be considered money's worth. There is no definition of the phrase "virtual credits, virtual coins, virtual tokens, virtual objects", but it is indicated that it would be "recognised as equivalent to money" so we would reference the only other legislation in Singapore which deals with digital assets, being the Payment Services Act 2019 (No. 2 of 2019) (the "PS Act"). To allow for consistency across the different pieces of legislation, it is likely that the scope of "virtual credits, virtual coins, virtual tokens, virtual objects" would be heavily referenced to the categories of regulated digital assets under the PS Act.