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If LHL went in the capacity of his official station, then taxpayers pay. If a sales executive brings clients to the casinos and submits an expense claim, the company pays and not from the sales executive's own pocket. Same rationale, dont see an issue on this one.
LHL paid $100 Levy from our tax money. Singaporeans paid with their own hard-earned money. In other words, LHL was exempted since the money is not his.