Clause 9

by inserting, immediately after the definition of “former Authority” in section 2, the following definitions:“ “Inland Revenue Authority of Singapore” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act (Cap. 138A);“Jurong Town Corporation” means the Jurong Town Corporation established under the Jurong Town Corporation Act (Cap. 150);”;

by deleting the words “section 54(4)” in section 42(b) and substituting the words “section 59(3)”;

by deleting subsection (2) of section 44 and substituting the following subsections:“(2) Subject to subsection (2D), a notice issued under subsection (1) may be served in the following manner:

in the case of an individual —

by delivering it to the individual personally;

by leaving it with an adult person apparently resident at, or by sending it by pre‑paid registered post to, the usual or last known address of the place of residence of the individual;

by leaving it with an adult person apparently employed at, or by sending it by pre‑paid registered post to, the usual or last known address of the place of business of the individual;

by affixing a copy of the notice in a conspicuous place at the usual or last known address of the place of residence or place of business of the individual; or

by electronic communication, by sending an electronic communication of the notice to the last email address given to the Authority by the individual as the email address for the service of documents on the individual;

in the case of a partnership other than a limited liability partnership —

by delivering it to any one of the partners or the secretary or other like officer of the partnership;

by leaving it at, or by sending it by pre‑paid registered post to, the principal or last known place of business of the partnership in Singapore;

by sending it by facsimile transmission to the fax transmission number operated at the principal or last known place of business of the partnership in Singapore; or

by electronic communication, by sending an electronic communication of the notice to the last email address given to the Authority by the partnership as the email address for the service of documents on the partnership; and

in the case of any limited liability partnership or any other body corporate —

by delivering it to the secretary or other like officer of the body corporate or, in the case of a limited liability partnership, the manager thereof, or to any person having, on behalf of the limited liability partnership or other body corporate, powers of control or management over the business, occupation, work or matter to which the notice relates;

by leaving it at, or by sending it by pre‑paid registered post to, the registered office or principal place of business of the limited liability partnership or other body corporate in Singapore;

by sending it by facsimile transmission to the fax transmission number operated at the registered office or principal place of business of the limited liability partnership or other body corporate in Singapore or elsewhere; or

by electronic communication, by sending an electronic communication of the notice to the last email address given to the Authority by the limited liability partnership or other body corporate as the email address for the service of documents on the limited liability partnership or body corporate.(2A) If the person on whom service is to be effected has an agent within Singapore, the notice may be delivered to the agent.(2B) Any notice issued under subsection (1) which is to be served on the occupier of any premises —

may be served by delivering it to an adult person on the premises or, if there is no such person on the premises to whom it can with reasonable diligence be delivered, by affixing the notice to a conspicuous part of the premises; and

shall be deemed to be properly addressed if addressed by the description of the occupier of the premises without further name or description.(2C) Where any notice issued under subsection (1) and required to be served on any person is —

sent by registered post to any person in accordance with subsection (2), it shall be deemed to be duly served on the person at the time when it would, in the ordinary course of post, be delivered, whether or not it is returned undelivered, and in proving service of the notice, it shall be sufficient to prove that the envelope containing the same was properly addressed, stamped and posted by registered post;

sent by ordinary post to any person in accordance with subsection (2), it shall be deemed to be duly served on the person to whom it is addressed on the day succeeding the day on which it would, in the ordinary course of post, be delivered;

sent by a facsimile transmission to the fax transmission number operated at the last known place of residence or business or registered office or principal place of business in accordance with subsection (2), it shall be deemed to be duly served on the person to whom it is addressed on the day of transmission, subject to receipt on the sending facsimile machine of a notification (by electronic or other means) of a successful transmission to the place of residence or business or registered office or principal place of business, as the case may be; and

sent by electronic communication to an email address in accordance with subsection (2), it shall be deemed to be duly served on the person to whom it is addressed at the time of entering the information system addressed to the email address.(2D) Service of any notice under this section on a person by electronic communication may be effected only if the person gives as part of his or its address for service an email address.”;

by inserting, immediately after subsection (3) of section 44, the following subsection:“(4) Nothing in this section authorises the Authority, or any employee thereof authorised by the Authority in that behalf, to require the Inland Revenue Authority of Singapore or the Jurong Town Corporation to furnish to the Authority or the employee so authorised —

any particulars or information in the possession of the Inland Revenue Authority of Singapore obtained in the performance of any of its functions; or

any particulars or information in the possession of the Jurong Town Corporation obtained pursuant to any notice under section 35A of the Jurong Town Corporation Act.”;

by inserting, immediately after section 44, the following section:“Request for information from Inland Revenue Authority of Singapore and Jurong Town Corporation44A.—

For the purpose of obtaining data for statistical purposes relating to property in Singapore, the Authority may in writing require —

the Inland Revenue Authority of Singapore to furnish or supply to the Authority any particulars or information in the possession of the Inland Revenue Authority of Singapore that it obtained in the performance of its function as an agent of the Government in administering, assessing, collecting and enforcing payment of property tax or stamp duties; or

the Jurong Town Corporation to furnish or supply to the Authority any particulars or information in the possession of the Jurong Town Corporation obtained pursuant to any notice under section 35A of the Jurong Town Corporation Act.(2) Notwithstanding the provisions of the Inland Revenue Authority of Singapore Act and the Jurong Town Corporation Act, the Inland Revenue Authority of Singapore and the Jurong Town Corporation, respectively, shall furnish the particulars and information required under subsection (1) within such time as may be agreed to between the Authority and the Inland Revenue Authority of Singapore or the Jurong Town Corporation, as the case may be.”;

by deleting subsection (1) of section 45 and substituting the following subsection:“(1) Any member, officer or employee of the Authority shall not disclose any particulars or information which has been obtained by the member, officer or employee of the Authority in the performance of his duties or the exercise of his function under section 44 or 44A unless —

the disclosure is with the previous consent in writing of the person who furnished the particulars or information under section 44 or the person to whom the particulars or information relate;

the disclosure is as statistics which do not identify the person who furnished the particulars or information under section 44 or the person to whom the particulars or information relate;

the disclosure is to the Jurong Town Corporation pursuant to its request made under section 35B of the Jurong Town Corporation Act;

the disclosure is to the Chief Statistician pursuant to his direction under section 6 of the Statistics Act (Cap. 317) where the particulars or information are not exempted under section 6(2) of that Act from being so furnished;

the disclosure is for the purpose of another member, officer or employee of the Authority carrying into effect the provisions of this Act;

the disclosure is for the purposes of any proceedings for an offence under section 44(3) or this section or any report of those proceedings; or

the particulars or information are already in the public domain at the time of its disclosure.”; and

by deleting the word “All” in paragraph 9 of the Fourth Schedule and substituting the words “Subject to section 35B of the Jurong Town Corporation Act and to section 45, all”.