Taxation Administration Act 1953

A person (the first person) commits an offence if:

another person (the discloser) makes a disclosure of information (the qualifying disclosure) that qualifies for protection under this Part; and

the first person discloses any of the following (the confidential information):

the identity of the discloser;

information that is likely to lead to the identification of the discloser; and

the confidential information is information that the first person obtained directly or indirectly because of the qualifying disclosure; and

the disclosure referred to in paragraph (b) is not authorised under subsection (2).

A disclosure referred to in paragraph (1)(b) is authorised under this subsection if it:

is made to the Commissioner; or

is made to a member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979); or

is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part; or

is made to a person or body prescribed by the regulations for the purposes of this paragraph; or

is made with the consent of the discloser.

Subsection (1) does not apply if:

the disclosure referred to in paragraph (1)(b):

is not of the identity of the discloser; and

is reasonably necessary for the purposes of investigating misconduct, or an improper state of affairs or circumstances, to which the qualifying disclosure relates; and

the first person takes all reasonable steps to reduce the risk that the discloser will be identified as a result of the disclosure referred to in paragraph (1)(b).

A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code.