Immunity or privilege in respect of tax on salaries, etc., of Member and Registrar and other officials of Tribunal
5.—(1) Each of the following individuals enjoys exemption from tax in respect of salaries, emoluments and allowances paid by the Tribunal:
(a)
a Member of the Tribunal;
(b)
the Registrar, and any other official of the Tribunal who is not a citizen or permanent resident of Singapore.
(2) Despite anything in sub-paragraph (1), upon a waiver of an immunity or a privilege of an individual under that sub‑paragraph by the competent authority, that immunity or privilege does not apply to that individual.
(3) In sub-paragraph (2), “competent authority” means —
(a)
in the case of an immunity or a privilege enjoyed by a Member of the Tribunal or the Registrar — the Tribunal; and
(b)
in any other case — the Registrar, acting with the approval of the President of the Tribunal.