Mr Louis Ng Kok Kwang (Nee Soon): Sir, this Bill will allow the recovery of monies where grants are wrongly given, create offences for giving false or misleading information and allow the IRAS to exercise investigation and enforcement powers.
I have three sets of clarifications to raise.
My first clarification is on the recovery of wrongly given grant monies.
The Bill introduces offences for obtaining grants or assisting another person to obtain grants by giving false or misleading information. The Bill also allows IRAS to impose a penalty equivalent to or three times of the amount that would have been given under the grant. Can Minister clarify that if multiple individuals are prosecuted in relation to a single grant, is it possible for IRAS to impose penalties on each offender? In other words, even though only a single grant is or would have been wrongly disbursed, is IRAS entitled to recover a penalty from each and every individual prosecuted?
My second clarification is on the new offences for providing false or misleading information.
Different offences are set out under section 17F(1), section 17F(3) and section 17F(5) depending on the state of the mind of the offender, for instance, whether the offending is carried out negligently or willfully with intent to obtain the grant. The penalties and punishment that can be imposed is of varying severity depending on the section the prosecution is brought under. To provide guidance on how prosecutorial discretion will be exercised, can Minister provide illustrations on when the different provisions will apply?
The imprisonment term is three years for offences under section 17F(3) for negligently providing false information and section 17F(5) for providing false information willfully with intent. Can Minister clarify how the imprisonment term for section 17F(3) and section 17F(5) should be calibrated since the maximum imprisonment term is the same, but the culpability for offending under section 17F(5) is higher?
Lastly, on the new investigation and enforcement powers given to IRAS. With the new powers, can I check what steps will be taken to ensure that IRAS is prepared for the extended scope of powers.
Notwithstanding these clarifications, Sir, I stand in support of the Bill.
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