The Singapore gay group People Like Us has been denied registration with the government's Registrar of Societies and thus cannot operate legally.

"About 5 months after submitting our application ... the Registrar of Societies wrote to us rejecting our application," the group reported this week on its World Wide Web site. "No reason was given. We telephoned them to ask for the reason, but they said they did not entertain such requests over the phone. So we wrote to the Registrar formally. Meanwhile, we sent our Appeal to the Minister for Home Affairs, a route prescribed by the Societies Act. ... In the third week of May, we received a reply from the Registry saying that they would not accede to our request for the reason behind their rejection. We wrote immediately to the Minister to protest that unhelpful attitude."

Under Singapore law, any unregistered organization "shall be deemed to be an unlawful society."

"Any person who is or acts as a member of an unlawful society, or attends a meeting of an unlawful society, shall be guilty of an offense and shall be liable on conviction to a fine not exceeding $3,000 or to imprisonment for a term not exceeding 3 years or both."

The majority coalition of Belgium's Flemish regional government agreed June 9 to amend tax laws so that a surviving gay partner will pay lower inheritance taxes -- but not as low as heterosexual spouses.

At present, opposite-sex spouses pay a two-percent tax while unrelated heirs pay up to 45 percent. Under the proposed changes, a gay partner would pay 10 percent.

The changes are expected to take effect Jan. 1, 1998. To qualify, a gay partner would have to have lived with his or her lover for at least three years.

Horny Toronto businessmen seeking noontime nookie in toilets of financial-district skyscrapers are under siege.

Seventy men have been arrested for "trespassing" in the food- court bathroom beneath Scotia Plaza, and similar operations are underway at the First Canadian Place and Commerce Court bank towers.

"This [male sex] happens a lot in the downtown buildings," said Ardo Gidaro, property manager of First Canadian Place and Scotia Plaza. "Some of these are high-profile people ... like lawyers and accountants. It just makes it embarrassing and difficult."

Gay Toronto City Councilor Kyle Rae had a slightly different take on the matter.

"As work gets more frustrating near the end of the week people need a release," he told the Canadian Press wire service.