Taxation Administration Act 1999

The commissioner may disclose information obtained under or in relation to the administration of a tax law that does not and is not likely to—

directly or indirectly identify a particular taxpayer; or

disclose matters about the personal affairs of a particular taxpayer.

The commissioner may disclose statistical information that does not satisfy subsection (1) if—

the reason that a taxpayer or his or her affairs might be identified is that there are few taxpayers in particular categories; and

the commissioner is satisfied that it is in the public interest to disclose that information.