Singapore legislation
Clause 11
Clause 11
Amendment of section 151
Section 151 of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:“(3) Notwithstanding anything in section 6 of the Income Tax Act or section 190 of this Act, the Comptroller or any officer of the Inland Revenue Authority of Singapore may —
furnish to any officer of the Authority any information obtained by the Comptroller in the performance of his duties under this Part, where such information may be required by the officer in the performance of his duties; and
upon the request of the Authority, permit any officer of the Authority to have access to, including taking copies of, such records or documents relating to casino tax in the possession of the Comptroller as the Comptroller may allow, where the Comptroller is satisfied that such information or access is necessary for the performance of the duties of the officer of the Authority.”.