Singapore legislation

Section 9

of Goods and Services Tax Voucher Fund Act 2012

Section 9

Disclosure of information

(1)

Where the Minister, under his or her hand, certifies that it is necessary for a public authority or person appointed under section 8(2) (called in this section the recipient organisation) to have access to any confidential information in the possession of another public authority, in order to disburse financial assistance under a public scheme using moneys in the Fund —

(a)

the Minister charged with the responsibility for that other public authority may, in addition to any other power conferred by any written law, direct that other public authority to provide so much of the confidential information to the recipient organisation as is necessary for that purpose; and

(b)

that other public authority must comply with the direction under paragraph (a), whether or not it is under any obligation (imposed by written law or otherwise) not to disclose the information.

(2)

Despite the provisions of this Act or any other written law —

(a)

no person shall be guilty of an offence under any written law or of any breach of confidence or incur any other civil liability, by virtue merely of the person disclosing any information in accordance with any direction under subsection (1); and

(b)

no officer of a recipient organisation shall be guilty of an offence under any written law or incur any liability, criminal or civil, by virtue merely of the officer accessing, or disclosing to another officer of that recipient organisation, any confidential information mentioned in subsection (1) in the performance of the officer’s duties connected with disbursing financial assistance under a public scheme using moneys in the Fund.

(3)

Nothing in this section applies to any document, information, return and assessment to which section 6 of the Income Tax Act 1947 applies.

Section 9 — Goods and Services Tax Voucher Fund Act 2012