Singapore legislation

Clause 47

of Income Tax (Amendment) Bill

Clause 47

New section 105GA

The principal Act is amended by inserting, immediately after section 105G, the following section:“Information may be used for administration of Act105GA. For the avoidance of doubt, any information obtained under section 105F or 105G may be used not only for the purpose of complying with a request under section 105D, but also for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.”.