6.—(1) Subject to paragraph 7, every member of the professional staff (not being a citizen or permanent resident of Singapore) of the IRSG has immunity from suit and legal process in respect of —
(a)
all official papers and documents (including electronic records) prepared in the course of the performance of his or her official duties; and
(b)
all words spoken or written and all acts done or omitted to be done by the member of the professional staff of the IRSG in the course of the performance of his or her official duties.
(2) The immunity conferred under sub‑paragraph (1) does not apply in the case of —
(a)
a civil action arising from any accident caused by a motor vehicle belonging to or driven by the member of the professional staff of the IRSG; or
(b)
an offence against any written law relating to motor vehicle traffic, committed by the member of the professional staff of the IRSG.
(3) Subject to paragraph 7, every member of the professional staff (not being a citizen or permanent resident of Singapore) of the IRSG has exemption or relief from —
(a)
income tax in respect of all salaries, allowances and other emoluments (except pensions and annuities) paid to him or her by the IRSG;
(b)
goods and services tax in respect of the import of all furniture and personal effects (excluding liquor, tobacco and motor vehicles) for his or her own personal use in Singapore, and that are —
(i)
already in his or her ownership or possession; or
(ii)
already ordered by him or her; and
(c)
customs and excise duties in respect of the import of all furniture and personal effects (excluding liquor, tobacco and motor vehicles) for his or her personal use in Singapore, and that are —
(i)
already in his or her ownership or possession; or
(ii)
already ordered by him or her.
(4) The exemption or relief conferred under sub‑paragraph (3)(b) and (c) applies only to any furniture and personal effects (excluding liquor, tobacco and motor vehicles) that are imported within 6 months after the member of the professional staff of the IRSG takes up his or her assignment as a member of the professional staff of the IRSG in Singapore.