21
In forceDisclosure to a court
Part 4Disclosure of information
21 Disclosure to a court
A person is not to be required:
(a)
to produce to a court any document that:
(i)
contains protected information; and
(ii)
was made or given under, or for the purposes of, this Act; and
(iii)
the person obtained in the course of the person’s official employment; or
(b)
to disclose to a court any protected information that the person obtained in the course of the person’s official employment;
unless the production or disclosure is necessary for the purpose of giving effect to a taxation law or an Australian business law.
This Act’s bill:Explanatory memorandumSecond reading speech
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