Permitted disclosures—investigation and law enforcement
83B Permitted disclosures—investigation and law enforcement
The Chief Commissioner may disclose information obtained under or in relation to the administration of a taxation law to an investigative or law enforcement agency to assist the agency to exercise its investigative, complaint handling or law enforcement functions.
In this section—
investigative or law enforcement agency means a government agency, or a government official, of a State, a Territory or the Commonwealth that has investigative, complaint handling or law enforcement functions.
investigative, complaint handling or law enforcement functions include functions that may result in the agency taking or instituting disciplinary, criminal or other formal action or proceedings against a person or body under investigation.
This Act’s bill:Explanatory memorandumSecond reading speech
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