Consolidated Fund
s 42
Open ↗42. All gambling duties and penalty taxes collected and recovered by the Commissioner and the IRAS under this Act must be paid into the Consolidated Fund.
Source
Gambling Duties Act 2022 PART 6 — MISCELLANEOUS
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Confidentiality
s 43
Open ↗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]
General exemption
s 44
Open ↗44.—(1) The Minister may, by order in the Gazette, exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particular case and subject to such conditions as the Minister may impose. (2) Every order made under subsection (1) must be presented to Parliament as soon as possible after publication in the Gazette.
Regulations
s 45
Open ↗45.—(1) The Minister may make regulations prescribing matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving effect to this Act. (2) In particular, the Minister may make regulations to provide for any of the following:(a) the offences under this Act that may be compounded; (b) that any contravention of any provision of the Regulations is an offence and that the penalty for which on conviction may be a fine not exceeding $10,000 or imprisonment for a term not exceeding 12 months or both; (c) such saving, transitional, and other consequential, incidental and supplemental provisions as are necessary or expedient for regulations made under this section. (3) All Regulations must be presented to Parliament as soon as possible after publication in the Gazette.
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