Confidentiality
43. 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.
General exemption
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
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.
