Singapore legislation
Clause 2
Clause 2
Amendment of section 6
Section 6 of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended —
by inserting, immediately after subsection (6), the following subsections:“(6A) Notwithstanding anything in this section, the Comptroller may furnish to any person specified in subsection (6B) any information —
which may be required for the purpose of investigating or prosecuting a person for an offence under Part VI of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap. 65A), the predicate offence of which is an offence under this Act; or
which the Comptroller has reasonable grounds to suspect affords evidence of the commission of an offence under Part VI of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act, the predicate offence of which is an offence under this Act.(6B) The persons specified for the purposes of subsection (6A) are as follows:
the Commissioner of Police;
the Director of the Commercial Affairs Department.”; and
by inserting, immediately after subsection (7), the following subsections:“(8) 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.(9) 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.”.