Land Development Contribution Management Act 1970

A person who is acting or at any time has acted in the administration of this Act shall not, either directly or indirectly, except for the purposes of the administration of this Act, make a record of or divulge or communicate to any person any information acquired by the person in respect of the affairs of any other person disclosed or obtained under the provisions of this Act.

A person acting in the administration of this Act shall not be required to produce in any court any notice, return, assessment or notice of assessment, or divulge or communicate to any court any matter or thing coming under the person’s notice in the course of the person’s duties in connection with the administration of this Act except when it is necessary to do so for the purposes of carrying into effect the provisions of this Act.

Any person appointed or employed in the administration of this Act shall, if and when required by the Authority to do so, make an oath or declaration in the manner and form prescribed, to maintain secrecy in conformity with the provisions of this section.

Notwithstanding anything contained in this section the Authority may divulge or communicate any information which comes to its knowledge in the performance of its powers, authorities, duties or functions under this Act to the Commissioner of Taxation, a Second Commissioner of Taxation or a Deputy Commissioner of Taxation of the Commonwealth and the divulging or communicating of such information shall not be deemed to be a contravention of this section.