8ZK
CurrentProtection of witnesses
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Part IIIProsecutions and offences
Division 4Prescribed taxation offences
8ZK Protection of witnesses
A witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled:
(a)
to disclose:
(i)
the fact that the witness received any information;
(ii)
the nature of any information received by the witness; or
(iii)
the name of any person from whom the witness received any information; or
(b)
if the witness is an officer, to produce any reports:
(i)
made or received by the witness confidentially in the witness’ official capacity; or
(ii)
containing confidential information.
This Act’s bill:Second reading speech
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