Clause 4

by deleting paragraph (f) of subsection (1); and

by inserting, immediately after subsection (2), the following subsections:“(3) Subject to subsections (4) and (5), a request by a foreign country for assistance under Division 2, 5 or 6 shall be refused if, in the opinion of the Attorney‑General, the request relates to the investigation, prosecution or punishment of a person in respect of any conduct which, if it had occurred in Singapore, would not have constituted a Singapore offence.(4) Subsection (3) does not apply to a request by a foreign country for assistance under Division 2, if the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence of that country.(5) Subsection (3) does not apply to a request by a foreign country for assistance under Division 5 or 6, if —

the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence of that country; and

the Attorney‑General is satisfied that an arrangement having effect under section 49 or 105BA of the Income Tax Act (Cap. 134), or an international tax compliance agreement as defined in section 105I of that Act, has been made with the government of that foreign country.”.