355-265
CurrentOffence—disclosure of protected information acquired in breach of a taxation law
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-1The Australian Taxation Office
Division 355Confidentiality of taxpayer information
Subdivision 355-DDisclosure of protected information that has been unlawfully acquired
355-265 Offence—disclosure of protected information acquired in breach of a taxation law
An entity commits an offence if:
(a)
the entity:
(i)
makes a record of information; or
(ii)
discloses information to another entity (other than the entity to whom the information relates or that entity’s agent in relation to the information) or to a court or tribunal; and
(b)
the information is *protected information; and
(c)
the information was acquired by the entity in breach of a provision of a *taxation law (including this provision); and
(d)
the information was not acquired by the entity as a *taxation officer.
Penalty: Imprisonment for 2 years.
This Act’s bill:Second reading speech
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