84
CurrentProhibition on secondary disclosures of information
Part 9Tax officers, investigation, collection of information and secrecy provisions
Division 3Secrecy
84 Prohibition on secondary disclosures of information
(1)
A person must not disclose any information obtained from a tax officer in accordance with this Part unless the disclosure is made with the consent of the Chief Commissioner or so as to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue.
Maximum penalty—100 penalty units.
(2)
This section does not limit the operation of section 85AA.
This Act’s bill:Explanatory memorandumSecond reading speech
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