Administrative support services, etc.
104.—(1)  IRAS has the functions and duties of assisting the Authority in, or otherwise facilitating, the performance of the Authority’s functions under section 92.
(2)  IRAS, when carrying out any function or duty under subsection (1), is taken to be carrying out a function or duty under the Inland Revenue Authority of Singapore Act.
(3)  The Singapore Land Authority, established by section 3 of the Singapore Land Authority Act, has the functions and duties of —
(a)assisting the Authority in, or otherwise facilitating, the Authority’s appointment of the Registrar of rental waiver assessors, Deputy Registrars of rental waiver assessors and the panel of rental waiver assessors; and
(b)establishing the registry through which the Registrar of rental waiver assessors, Deputy Registrars of rental waiver assessors and rental waiver assessors may carry out their functions and duties under this Part, and providing administrative support services to enable those persons to carry out, or otherwise to facilitate their carrying out of, those functions and duties.
(4)  The Singapore Land Authority, when carrying out any function or duty under subsection (3), is taken to be carrying out a function or duty under the Singapore Land Authority Act.
[Act 26 of 2021 wef 05/10/2021]