### Occupational Retirement Schemes Ordinance 《職業退休計劃條例》

78A. Disclosure by administrator or relevant employer
(1) Despite section 77, an administrator or the relevant employer of an occupational retirement scheme may disclose information if—
(a) the Registrar has given written consent; and
(b) any of the following applies—
(i) the person to whom the information relates has given written consent;
(ii) the information is disclosed in a manner that prevents particulars relating to the identity of the person to whom the information relates from being ascertained from the information.
(2) The Registrar may give consent only if—
(a) the information is to be disclosed to a person located in a place outside Hong Kong;
(b) the person exercises or performs in that place functions that correspond to those of the Commissioner of Inland Revenue; and
(c) the Registrar is satisfied that the disclosure will enable or assist the person to exercise or perform the person’s official functions.
(3) The Registrar may, in giving consent, impose conditions that it considers appropriate.
(Added 1 of 2015 s. 57)

78B. Disclosure for purposes of section 50B or 50C of Inland Revenue Ordinance
(1) Section 77 does not prevent a person from disclosing any information acquired as described under section 77(1) if the disclosure is for the purposes of section 50B or 50C of the Inland Revenue Ordinance (Cap. 112).
(2) Any information disclosed under subsection (1) may be used or disclosed only for the purposes mentioned in that subsection.
(3) A person who uses or discloses any information in contravention of subsection (2) commits an offence and is liable on conviction to a fine at level 4.
(Added 40 of 2021 s. 105)

### Occupational Retirement Schemes Ordinance 《職業退休計劃條例》

79. General offences of certain fraudulent acts
(Replaced 9 of 2020 s. 48)(1A) This section does not apply in relation to an act that constitutes an offence under section 66E or 66F. (Added 9 of 2020 s. 48)
(1) Any person who in purported compliance with the provisions of this Ordinance or a requirement made under this Ordinance makes any statement or certification of facts which is false in a material particular and which—
(a) he knows to be false in such particular; or
(b) he has no reasonable ground to believe to be true in such particular,
commits an offence.
(2) Any person who conceals, destroys, mutilates or falsifies any document or record affecting or relating to the assets or affairs of any occupational retirement scheme with the intention of—
(a) concealing any offence under this Ordinance; or
(b) obstructing any public officer, person appointed under section 36(2) or liquidator appointed under section 49(1) in the performance of his functions under this Ordinance,
commits an offence.
(3) A person who commits an offence under subsection (1) or (2) is liable—
(a) on summary conviction—to a fine at level 6 and to imprisonment for 6 months; or
(b) on conviction on indictment—to a fine of $1,000,000 and to imprisonment for 2 years. (Replaced 9 of 2020 s. 48)
(4) Where—
(a) a member of a professional body is alleged to have committed an offence under subsection (1) or (2); or
(b) it appears to the Registrar that a member of a professional body has committed any act or omission which may constitute professional misconduct relating to an occupational retirement scheme,
the Registrar may refer that matter to that professional body.

### Occupational Retirement Schemes Ordinance 《職業退休計劃條例》

79A. Offences of obstructing performance of functions etc.
(1) This section does not apply in relation to an act that constitutes an offence under section 66E or 66F.
(2) A person must not—
(a) without lawful authority, obstruct or hinder, or interfere with, the Registrar, an authorized person or an investigator in the performance of a function under this Ordinance; or
(b) without reasonable excuse, fail to comply with a requirement made by the Registrar, the authorized person or the investigator in the course of performing such a function.
(3) A person who contravenes subsection (2) commits an offence and is liable—
(a) on a first conviction—to a fine at level 5 and to imprisonment for 6 months; or
(b) on each subsequent conviction—to a fine of $200,000 and to imprisonment for 1 year.
(Added 9 of 2020 s. 49)

79B. Prosecution deadline for summary offences
(1) In this section—
summary offence (簡易程序罪行) means an offence triable summarily only.
(2) A prosecution for a summary offence under this Ordinance may only be started before the later of—
(a) the end of 3 years after the date on which the offence is committed; and
(b) the end of 6 months after the date on which the offence is discovered by, or comes to the notice of, the Registrar.

Note—
This replaces the time limit under section 26 of the Magistrates Ordinance (Cap. 227).
(3) Subsection (2) does not apply in relation to an offence committed before the date* on which the Occupational Retirement Schemes (Amendment) Ordinance 2020 (9 of 2020) comes into operation.
(Added 9 of 2020 s. 49) Editorial Note:
* Commencement date: 26 June 2020.

79C. Proof of reasonable excuse or lawful authority
In proceedings for an offence under this Ordinance, the defendant is to be taken to have established that the defendant had a reasonable excuse or lawful authority for the contravention in question if—
(a) sufficient evidence is adduced to raise an issue that the defendant had such a reasonable excuse or lawful authority; and
(b) the contrary is not proved by the prosecution beyond reasonable doubt.
(Added 9 of 2020 s. 49)