Clause 74

Every person having any official duty or being employed in the administration of this Part shall regard and deal with all documents, information, returns and assessments relating to the casino tax payable by any casino operator, as secret and confidential, and may be required by the Comptroller to make or subscribe a declaration to that effect in the form determined by the Comptroller.(2) Every person, being authorised or employed in carrying out the provisions of this Part and having possession or control over any document, information, return or assessment relating to casino tax under this Part, who at any time otherwise than for the purposes of this Part or with the express authority of the President —

communicates or attempts to communicate such information or anything contained in such documents, returns or assessments to any person; or

suffers or permits any person to have access to any such information or to anything contained in such documents, returns or assessments,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both.(3) No person who is authorised or employed in carrying out the provisions of this Part shall be required to produce in any court any document, return or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Part, except as may be necessary —

for the purpose of carrying into effect the provisions of this Part; or

in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to casino tax under this Part.(4) Notwithstanding anything in this section, the Comptroller shall permit the Minister for Finance, the Auditor-General or any officer duly authorised in that behalf by the Minister for Finance or the Auditor-General to have such access to any records or documents as may be necessary for the performance of his official duties.(5) Notwithstanding anything in this section, the Comptroller may transmit or communicate to any of the following persons, or permit access to, any document, information, return or assessment referred to in subsection (1) which may be required by any of them in the performance of their official duties:

the Comptroller of Property Tax appointed under the Property Tax Act (Cap. 254);

the Comptroller of Goods and Services Tax appointed under the Goods and Services Tax Act (Cap. 117A);

the Chief Assessor appointed under the Property Tax Act;

the Commissioner of Stamp Duties appointed under the Stamp Duties Act (Cap. 312).(6) Notwithstanding anything in this section, the Comptroller may, for the purpose of enabling the Chief Statistician to perform his duties under the Statistics Act (Cap. 317), furnish and permit the Chief Statistician access to any information and records as may be required under this Part or by regulations made under section 146(4).(7) Notwithstanding anything in this section, the Comptroller may lay a complaint of professional misconduct against any person in his professional dealings with the Comptroller to the appropriate authority empowered to take disciplinary action against the person and may, in connection with the complaint, furnish any relevant documents or information.(8) Notwithstanding anything in this section or section 6 of the Income Tax Act (Cap. 134), 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 of the Authority 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.(9) Notwithstanding subsections (1) and (2) and without prejudice to subsections (4) to (8), the Comptroller may disclose information relating to the casino tax payable by a casino operator to any of the following with the express consent of the casino operator to whom the information relates:

any public officer or officer of a statutory board for the performance of his official duties in administering or facilitating the administration of any written law or public scheme;

any other person who is engaged by the Government or a statutory board to facilitate the administration of such written law or public scheme, if the Comptroller has obtained a written undertaking from the other person that he shall be bound by the same obligations as to secrecy imposed by subsections (1), (2) and (3) with the necessary modifications.(10) Notwithstanding anything in this section, the Comptroller may furnish to the Government or any statutory board, for any statistical or research purpose, any information relating to any person in a manner that does not identify, and is not reasonably capable of being used to identify, that person.”.