Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 6

Section 6 of the principal Act is amended —

(a)

by inserting, immediately after subsection (6B), the following subsections:“(6C) 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 any of the public schemes specified in Part 1 of the Sixth Schedule; 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.(6D) The Minister may by order in the Gazette amend Part 1 of the Sixth Schedule.”; and

(b)

by inserting, immediately after the words “specified in” in subsection (7), the words “Part 2 of”.

Read in full context — Goods and Services Tax (Amendment) Bill →