Singapore legislation

Clause 3

Amendment of section 6

Section 6 of the principal Act is amended by inserting, immediately after subsection (11), the following subsection:“(11A) Despite anything in this section, the Comptroller —

(a)

may furnish to —

(i)

the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act (Cap. 138A); or

(ii)

an officer duly authorised by the chief executive officer,any information required for the performance of the official duties of the chief executive officer or authorised officer in administering the public scheme known as the wage credit scheme; and

(b)

may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.”.

Read in full context — Income Tax (Amendment) Bill →