Confidentiality
15 Confidentiality
An officer of an agency who has information only because of performing functions or duties under this Act, must not make a record of, or disclose, any of the information.
Penalty: Imprisonment for 2 years.
Subsection (1) does not apply if the information is recorded or disclosed:
in the course of carrying out functions or duties under this Act; or
with the consent of the person to whom the information relates.
Where:
an officer of a source agency has information because of Step 1, 4 or 6 in a data matching cycle; and
there is a law that relates to the recording or disclosure by the officer of information obtained by the officer (however the law is expressed);
that law applies to the information referred to in paragraph (a).
A law referred to in subsection (2) does not prevent the giving of a notice under section 11.
For the purposes of this section, the Commissioner of Taxation is an officer of the tax agency.
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