Regulation 5
Immunities and privileges of Secretary‑General
Except insofar as in any particular case any privilege or immunity is waived by the Union, any officer of the Union holding the office of Secretary‑General (including any officer acting for him or her during his or her absence from duty) is accorded in respect of himself or herself, his or her spouse and his or her children under 21 years of age —
the like immunity from suit and legal process, the like inviolability of residence and the like exemption or relief from taxes, other than income tax, as are accorded to an envoy of a foreign sovereign Power accredited to the Republic of Singapore and the envoy’s spouse and children; and
exemption from income tax in respect of emoluments received by him or her as an officer of the Union.