Customs Act 1901

If a person gives a written statement to the inquiry or gives or produces a document to the Commissioner in connection with the inquiry, the Commissioner must make available to the public in any way the Commissioner thinks fit the contents of the statement or document.

Subsection (1) does not apply in relation to the contents of a statement or document if:

the person objects to the contents being made public; and

the evidence of which the Commissioner is satisfied would have been taken in private if it had been given orally at a hearing and the person giving it had objected to giving it in public.

Subsection (1) does not apply in relation to the contents of a statement or document if the Commissioner has reason to believe either or both of the following:

the contents were provided on a confidential basis;

the contents are of a confidential nature.

The Commissioner may disregard the contents of a statement or document if:

the contents of the statement or document were provided on a confidential basis as referred to in paragraph (3)(a); and

both of the following apply in relation to the party providing the statement or document:

the party does not consent to the contents of the statement or document being disclosed;

the party does not agree to give the Commissioner a summary of the information that is not confidential; and

the Commissioner is satisfied that the request for the contents to be treated as provided on a confidential basis is not warranted.

To avoid doubt, nothing in subsection (4) prevents the Commissioner taking into account the contents of a statement or document to which that subsection applies if the Commissioner is satisfied on the basis of appropriate sources that the contents of the statement or document are correct.

To avoid doubt, nothing in subsections (2) to (5) prevents the Commissioner from publishing the contents of a statement or document if the party who gives the statement or document consents to the publication of the contents of the statement or document.