s 190 Preservation of secrecy
190.—(1) Except for the purpose of the performance of his or her duties or the exercise of his or her functions or when lawfully required to do so by any court or where required or allowed by the provisions of any written law, no person who is or has been —(a) a member, an officer, an employee or an agent of the Authority; (b) a person on secondment or attachment to the Authority; (c) a person authorised, appointed, employed, engaged or directed by the Authority to exercise the Authority’s powers, perform the Authority’s functions or discharge the Authority’s duties or to assist the Authority in the exercise of its powers, the performance of its functions or the discharge of its duties under this Act or any other written law;[Act 29 of 2024 wef 30/10/2024] (d) an inspector or a person authorised, appointed or employed to assist an inspector in connection with any function or duty of the inspector under this Act; (e) a member of any committee appointed by the Authority under section 112(4);[Act 14 of 2022 wef 01/08/2022] (f) a member, a secretary or an officer of the evaluation panel appointed under section 45A; or (g) a member, a secretary or an officer of the Council, may disclose any information relating to the affairs of the Authority or of any other person which has been obtained by him or her in the performance of his or her duties or the exercise of his or her functions. [36/2012; 5/2018] (2) Despite subsection (1), any person referred to in paragraphs (a) to (e) of that subsection may —(a) furnish to the Comptroller or an officer of the Inland Revenue Authority of Singapore authorised by the Comptroller any information relating to casino tax which may be required by the Comptroller or officer in the performance of his or her duties; and (b) permit the Comptroller or an officer of the Inland Revenue Authority of Singapore authorised by the Comptroller to have access to, including taking copies of, such records or documents relating to casino tax in the possession of the Authority as the Chief Executive may allow, where the Chief Executive is satisfied that such information or access is necessary for the performance of the duties of the Comptroller or officer. [22/2009; 36/2012] (3) Despite subsection (1), any person referred to in that subsection may furnish any information, report or document obtained in the performance of his or her duties or in the exercise of his or her functions under this Act to any individual or statutory body set out in the Second Schedule for the purpose of enabling the performance or discharge by that individual or statutory body of his or her or its public functions or duties.[36/2012] (4) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 2 years or to both. (5) In subsection (2), “Chief Executive” includes an authorised person appointed for the purposes of that subsection.[Act 29 of 2024 wef 30/10/2024]