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Confidentiality requirements for judicial review proceedings

Income Tax Act 1947

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—(1) This section applies to a judicial review instituted by any person in respect of —(a)any action taken by the Comptroller to obtain information for the purpose of complying with any provision of an international tax compliance agreement or to enable Singapore to carry out its obligations under any provision of such agreement;(b)any disclosure or intended disclosure of information pursuant to an international tax compliance agreement; or(c)any action taken by the Comptroller under this Part or a failure to take such action,as well as any proceedings in court (however instituted) for a liquidated sum, damages, equitable relief or restitution if a Mandatory Order, Prohibiting Order, Quashing Order or declaration is made pursuant to the judicial review.(2) In any proceedings to which this section applies, no person may inspect or take a copy of any of the following documents without the leave of court:(a)a request for information made under any provision of the international tax compliance agreement;(b)any document relating to the request which is given by or to the Comptroller, to or by the authority making the request or a person acting on behalf of the authority.(3) Leave is not to be given under subsection (2) in relation to any document if the court is satisfied that the authority mentioned in that subsection has requested the Comptroller not to disclose that document to any person.(4) A court may, in any proceedings to which this section applies, on the application of the Comptroller, make such order as it may consider necessary to ensure the confidentiality of anything relating to those proceedings.(5) Every application, affidavit or other document filed with the court for the purpose of any proceedings to which this section applies is to be sealed upon the request of the applicant or the Comptroller.(6) All proceedings to which this section applies are to be heard in camera.(7) No information relating to any proceedings to which this section applies may be published without the leave of court; and leave is not to be given unless the court is satisfied that the information, if published in accordance with such directions as it may give, would not reveal any matter that —(a)the Comptroller;(b)the person from whom the Comptroller obtains the information; or(c)the person in relation to whom information is sought,reasonably wishes to remain confidential.(8) In this section, “judicial review” includes proceedings instituted by way of —(a)an application for a Mandatory Order, a Prohibiting Order or a Quashing Order; or(b)an application for a declaration or an injunction, or any other suit or action, relating to or arising out of any matter referred to in subsection (1)(a) to (c).

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