§ 43 — Confidentiality

43.—(1) Except as provided in subsection (2), section 6 of the Income Tax Act 1947 applies to every individual having any official duty or being employed in the administration of this Act in relation to all returns, accounts, statements, records, information, assessment and other documents relating to the gaming revenue or items of the gaming revenue of any taxable person which are required to be lodged or provided to the Commissioner or an enforcement official in accordance with this Act with the necessary modifications as that section applies to any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person.(2) Despite section 6(12) of the Income Tax Act 1947, the Commissioner or an enforcement official may —(a)

provide to any officer of the Gambling Regulatory Authority of Singapore (or GRAS); and

(b)

upon the request of the GRAS, permit any officer of the GRAS to have access (including taking copies of) to,

any information obtained by the Commissioner or enforcement official in the performance of the Commissioner’s or enforcement official’s duties under this Act —

(c)

where the information is required by the officer of the GRAS in the performance of the officer’s duties in administering or facilitating the administration of any written law that is a function of the GRAS; and

(d)

to the extent that the Commissioner is satisfied that the information or access is necessary for the performance of those duties of that officer.

(3) In this section —“Gambling Regulatory Authority of Singapore” or “GRAS” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed under section 3 of the Gambling Regulatory Authority of Singapore Act 2022;

“officer of the Gambling Regulatory Authority of Singapore” means —(a)

an employee of the GRAS; or

(b)

a public officer performing duties in the GRAS under a secondment arrangement making available temporarily to the GRAS the services of public officers.[Act 14 of 2022 wef 29/07/2022]

—(1) Except as provided in subsection (2), section 6 of the Income Tax Act 1947 applies to every individual having any official duty or being employed in the administration of this Act in relation to all returns, accounts, statements, records, information, assessment and other documents relating to the gaming revenue or items of the gaming revenue of any taxable person which are required to be lodged or provided to the Commissioner or an enforcement official in accordance with this Act with the necessary modifications as that section applies to any documents, information, returns, assessment lists or copies of such lists relating to the income or items of income of any person.

(2) Despite section 6(12) of the Income Tax Act 1947, the Commissioner or an enforcement official may —(a)

provide to any officer of the Gambling Regulatory Authority of Singapore (or GRAS); and

(b)

upon the request of the GRAS, permit any officer of the GRAS to have access (including taking copies of) to,

any information obtained by the Commissioner or enforcement official in the performance of the Commissioner’s or enforcement official’s duties under this Act —

(c)

where the information is required by the officer of the GRAS in the performance of the officer’s duties in administering or facilitating the administration of any written law that is a function of the GRAS; and

(d)

to the extent that the Commissioner is satisfied that the information or access is necessary for the performance of those duties of that officer.

(3) In this section —“Gambling Regulatory Authority of Singapore” or “GRAS” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed under section 3 of the Gambling Regulatory Authority of Singapore Act 2022;

“officer of the Gambling Regulatory Authority of Singapore” means —(a)

an employee of the GRAS; or

(b)

a public officer performing duties in the GRAS under a secondment arrangement making available temporarily to the GRAS the services of public officers.[Act 14 of 2022 wef 29/07/2022]