Restrictions on disclosures to courts and tribunals
99 Restrictions on disclosures to courts and tribunals
A person who is or has been a tax officer is not required to divulge protected information to a court, or produce a protected document or a document containing protected information to a court, unless its disclosure or production is necessary for the purpose of the administration or execution of a tax law.
In this section:
court includes a tribunal, authority or person having power to require the production of documents or the answering of questions.
divulge includes communicate.
produce includes allow access to.
protected document means a document obtained or created in the administration or execution of a tax law.
protected information means information obtained in the administration or execution of a tax law.
Part 10 Objections and reviews
Division 10.1 Objections
This Act’s bill:Explanatory statementSecond reading speech
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