Singapore legislation

Section 10

of Goods and Services Tax Voucher Fund Act 2012

Section 10

Confidentiality of information

(1)

If a public authority or person appointed under section 8(2) in the course of exercising any function or performing any duty under this Act is in possession of or obtains confidential information pursuant to a direction under section 9(1), the public authority or person must not disclose the information to any other person unless the disclosure —

(a)

is made with the written consent of the person to whom the information relates; or

(b)

is for the purpose of the administration or enforcement of this Act.

(2)

Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.

Read in full context — Goods and Services Tax Voucher Fund Act 2012 →