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Rh : account of the person's race, religion, sex, ethnic origin, nationality or political opinions;
 * (e) the request relates to the investigation, prosecution or punishment of a person for an offence in a case where the person—
 * (i) has been convicted, acquitted or pardoned by a competent court or other authority in that country; or
 * (ii) has undergone the punishment provided by the law of that country,
 * in respect of that offence or of another offence constituted by the same act or omission as the first-mentioned offence;
 * (f) the request relates to the investigation, prosecution or punishment of a person in respect of an act or omission that, if it had occurred in Singapore, would not have constituted a Singapore offence;
 * (g) the offence to which the request relates is not an offence of sufficient gravity;
 * (h) the thing requested for is of insufficient importance to the investigation or could reasonably be obtained by other means;
 * (i) it is contrary to public interest to provide the assistance;
 * (j) the appropriate authority fails to undertake that the thing requested for will not be used for a matter other than the criminal matter in respect of which the request was made, except with the consent of the Attorney-General;
 * (k) in the case of a request for assistance under Division 2 or 6, the appropriate authority fails to undertake to return to the Attorney-General, upon his request, any thing obtained pursuant to the request upon completion of the criminal matter in respect of which the request was made; or
 * (l) the provision of the assistance could prejudice a criminal matter in Singapore.

(2) A request by a foreign country for assistance under this Part may be refused by the Attorney-General—
 * (a) pursuant to the terms of any treaty, memorandum of understanding or other agreement between Singapore and that country;