Singapore legislation

Section 105GA

of Income Tax Act 1947

Section 105GA

Information may be used for administration of Act

To avoid doubt, any information obtained under section 105F or 105G may be used not only for the purpose of complying with a request under section 105D, but also for any purpose connected with the administration of this Act, including the investigation or a prosecution for an offence alleged or suspected to have been committed under this Act.