Transfer to Authority of property, assets and liabilities of Inland Revenue Department
Open ↗18.—(1) As from 1 September 1992, all movable property vested in the Government immediately before that date and used or managed by the Inland Revenue Department, and all assets, interests, rights, privileges, liabilities and obligations of the Government relating to that Department (other than those in connection with taxes or licence fees for which the Department is responsible) are transferred to and vest in the Authority without further assurance.
(2) If any question arises as to whether any particular property, or whether any particular asset, interest, right, privilege, liability or obligation has been transferred to or vested in the Authority under subsection (1), a certificate under the hand of the Minister for Finance is conclusive evidence that the property, asset, interest, right, privilege, liability or obligation was or was not so transferred or vested.
Transfer of employees
Open ↗19.—(1) As from 1 September 1992, such categories of persons employed immediately before that date in the Inland Revenue Department as the Minister may determine are transferred to the service of the Authority on terms not less favourable than those enjoyed by them immediately prior to their transfer.
(2) Until such time as terms and conditions of service are drawn up by the Authority, the scheme and terms and conditions of service in the Government continue to apply to every person transferred to the service of the Authority under subsection (1) as if the person were still in the service of the Government.
Pension rights, etc., of Government employees to be preserved
Open ↗20.—(1) The terms and conditions to be drawn up by the Authority must take into account the salaries and terms and conditions of service, including any accrued rights to leave, enjoyed by the persons transferred to the service of the Authority under section 19 while in the employment of the Government; and any such term or condition relating to the length of service with the Authority must provide for the recognition of service under the Government by the persons so transferred to be service by them under the Authority.
(2) Nothing in the terms and conditions to be drawn up by the Authority is to adversely affect the conditions that would have been applicable to persons transferred to the service of the Authority as regards any pension, gratuity or allowance payable under the Pensions Act 1956.
(3) In every case where a person has been transferred to the service of the Authority under section 19, the Government is liable to pay to the Authority such portion of any pension, gratuity or allowance payable to such person on that person’s retirement as the same bears to the proportion which the aggregate amount of that person’s pensionable emoluments during that person’s service with the Government bears to the aggregate amount of that person’s pensionable emoluments during that person’s service under both the Government and the Authority.
(4) Where any person in the service of the Authority whose case does not fall within the scope of any pension or other schemes established under this section retires or dies in the service of the Authority or is discharged from such service, the Authority may grant to that person or to such other person or persons wholly or partly dependent on that person, as the Authority thinks fit, such gratuity or allowance as the Authority may determine.
(5) Where any person who is transferred to the service of the Authority under section 19 is a contributor under the Widows’ and Orphans’ Pension Act 1904, that person must for the purposes of that Act continue to make contributions under that Act as if that person had not been transferred to the service of the Authority and for the purposes of that Act that person’s service with the Authority is deemed to be service with the Government.
No benefits in respect of abolition or reorganisation of office
Open ↗21. Despite the provisions of the Pensions Act 1956, no person who is transferred to the service of the Authority under section 19 is entitled to claim any benefit under the Pensions Act 1956 on the ground that that person has been retired from the service of the Government on account of abolition or reorganisation of office in consequence of the establishment and incorporation of the Authority.
Existing contracts
Open ↗22. All deeds, bonds, agreements, instruments and arrangements, subsisting immediately before 1 September 1992, to which the Government is a party and relating to the Inland Revenue Department or to any person transferred to the service of the Authority under section 19, continue in force on and after that date and are enforceable by or against the Authority as if the Authority had been named therein or had been a party thereto instead of the Government.
Continuation and completion of disciplinary proceedings
Open ↗23.—(1) Where on 1 September 1992 any disciplinary proceedings were pending against any employee of the Government transferred to the service of the Authority, the proceedings may be carried on and completed by the Authority; but where on that date any matter was in the course of being heard or investigated or had been heard or investigated by a committee acting under due authority but no order or decision had been rendered on that matter, the committee may complete the hearing or investigation and make such order, ruling or direction as it could have made under the authority vested in it before that date.
(2) An order, ruling or direction made or given by a committee pursuant to this section is treated as an order, ruling or direction of the Authority and has the same force or effect as if it had been made or given by the Authority pursuant to the authority vested in the Authority under this Act.
Misconduct or neglect of duty by employee before transfer
Open ↗24. The Authority may reprimand, reduce in rank, retire, dismiss or punish in some other manner a person who had, while in the employment of the Government, been guilty of any misconduct or neglect of duty which would have rendered the person liable to be reprimanded, reduced in rank, retired, dismissed or punished in some other manner if the person had continued to be in the employment of the Government and if this Act had not been enacted.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
