102AB
CurrentDisclosure of excise‑equivalent warehouse licence information
Volume 1Parts I to VI (sections 1 to 126C)
Part VWarehouses
102AB Disclosure of excise‑equivalent warehouse licence information
An officer of Customs must disclose information relating to an excise‑equivalent warehouse licence (within the meaning of this Part) to a taxation officer if the officer of Customs reasonably believes that the disclosure is necessary for the purposes of the Commissioner of Taxation performing a function or exercising a power in relation to the register established under subsection 40(1) of the Excise Act 1901.
This Act’s bill:Second reading speech
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