- (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; or
- (e) an officer of the Inland Revenue Authority of Singapore,
shall disclose any information relating to the affairs of the Authority or of any other person which has been obtained by him in the performance of his duties or the exercise of his functions.
(2) 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.
Co-operation between Authority and foreign casino regulatory bodies
191.—(1) The Authority may, with the approval of the Minister, enter into arrangements with any foreign casino regulatory body whereby each party to the arrangements may—
- (a) furnish to the other party information in its possession if the information is required by that other party for the purpose of performance by it of any of its functions; and
- (b) provide such other assistance to the other party as will facilitate the performance by that other party of any of its functions.
(2) The Authority shall not furnish any information to a foreign casino regulatory body pursuant to such arrangements unless it requires of, and obtains from, that body an undertaking in writing by it that it will comply with terms specified in that requirement, including terms that correspond to the provisions of any other written law concerning the disclosure of that information by the Authority.
(3) The Authority may give an undertaking to a foreign casino regulatory body that it will comply with terms specified in a requirement made of the Authority by the body to give such an undertaking where—
- (a) those terms correspond to the provisions of any law in force in the country or territory in which the body is established, being provisions which concern the disclosure by the body of the information referred to in paragraph (b); and
- (b) compliance with the requirement is a condition imposed by the body for furnishing information in its possession to the Authority pursuant to the arrangements referred to in subsection (1).
