98
In forceProhibition on secondary disclosures of information
Part 9Tax officers, investigation and secrecy provisions
Division 9.4Secrecy
98 Prohibition on secondary disclosures of information
A person must not disclose any information provided to the person by a tax officer in accordance with this Act unless the disclosure is made with the consent of the commissioner or so as to enable the person to exercise a function given to the person by law for the purpose of the enforcement of a law or protecting the public revenue.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
This Act’s bill:Explanatory statementSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.