In relation to an EOI arrangement which is a multilateral “(5) treaty referred to in section 105BA(1A) — (a) the reference in the definition of “competent authority” to a person or an authority authorised to make a request to the Comptroller for information is a reference to a person or authority of a country that is a to the treaty authorised to make such a request; and (b) the reference in the definition of position” to any “tax tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty.”. [Gazette date] Amendment of section 105BA 62. Section 105BA of the principal Act is amended — (a) by deleting the words government of any country” in “the subsection (1) and substituting the words or more “one governments of any countries”; and (b) by inserting, immediately after , the following subsection: An arrangement under subsection (1) includes a “(1A) multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax position of persons.”. [Gazette date] New section 105I The principal Act is amended by inserting, immediately after 63. section 105H, the following section: requirements for judicial review “Confidentiality proceedings 105I.—(1) This section applies to any proceedings, and any application relating to any proceedings, to review —
“(5) In relation to an EOI arrangement which is a multilateral treaty referred to in section 105BA(1A) — (a) the reference in the definition of “competent authority” to a person or an authority authorised to make a request to the Comptroller for information is a reference to a person or authority of a country that is a to the treaty authorised to make such a request; and (b) the reference in the definition of “tax position” to any tax of the country with whose government the EOI arrangement was made and that is covered by the arrangement, is a reference to any tax of a country that is a Party to the treaty and covered by the treaty.”. [Gazette date] Amendment of section 105BA 62. Section 105BA of the principal Act is amended — (a) by deleting the words “the government of any country” in subsection (1) and substituting the words “one or more governments of any countries”; and (b) by inserting, immediately after , the following subsection: “(1A) An arrangement under subsection (1) includes a multilateral treaty to which Singapore is a Party, the purpose or one of the purposes of which is the exchange of information concerning the tax position of persons.”. [Gazette date] New section 105I 63. The principal Act is amended by inserting, immediately after section 105H, the following section: “Confidentiality requirements for judicial review proceedings 105I.—(1) This section applies to any proceedings, and any application relating to any proceedings, to review —
2014_ITA_Clause2to72.docx