Clause 57

by inserting, immediately after subsection (6C) of section 6, the following subsections:“(6CA) Despite anything in this section, the Comptroller may allow a person who is authorised by the chief executive officer of the Inland Revenue Authority of Singapore such access to any records or documents as may be necessary for the person to conduct an audit in relation to the administration of any public scheme specified in Part 1 of the Sixth Schedule, including the audit of any information technology system used by the Inland Revenue Authority of Singapore for such administration.(6CB) A person authorised by the chief executive officer under subsection (6CA) —

must make and subscribe a declaration of secrecy in accordance with subsection (1)(b);

must not disclose to any person, or allow any person access to, anything contained in the records or documents; and

must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (6CA).(6CC) A person who contravenes subsection (6CB)(b) or (c) shall be guilty of an offence.”; (b)by inserting, immediately after section 84 in Part XI, the following section:“Protection of informers84A.—

Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after the date of commencement of section 57(b) of the Income Tax (Amendment) Act 2021 is obliged or permitted —

to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or

to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer.(2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery.(3) If —

in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or

in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, the court may permit enquiry and require full disclosure concerning the informer.(4) In this section, a reference to civil proceedings includes any proceedings before the Goods and Services Tax Board of Review.”; and

by inserting, immediately after item 2 of Part 1 of the Sixth Schedule, the following items:“3. SkillsFuture Enterprise Credit