Singapore legislation
Regulation 5
Regulation 5
Immunity or privilege in respect of tax on salaries, etc., of Member and Registrar and other officials of Tribunal
Subregulation 1
Each of the following individuals enjoys exemption from tax in respect of salaries, emoluments and allowances paid by the Tribunal: (a)a Member of the Tribunal; (b)the Registrar, and any other official of the Tribunal who is not a citizen or permanent resident of Singapore.
Subregulation 2
Despite anything in sub-paragraph (1), upon a waiver of an immunity or a privilege of an individual under that sub‑paragraph by the competent authority, that immunity or privilege does not apply to that individual.
Subregulation 3
In sub-paragraph (2), “competent authority” means —
in the case of an immunity or a privilege enjoyed by a Member of the Tribunal or the Registrar — the Tribunal; and
in any other case — the Registrar, acting with the approval of the President of the Tribunal.