Disclosures under other laws
85A Disclosures under other laws
This Division does not prevent the disclosure of information obtained under or in relation to the administration of a non-taxation law, in the exercise of functions conferred or imposed by or under that law, even if those functions are exercised in conjunction with functions exercised under a taxation law.
Note.
Section 80B makes it clear that functions exercised by authorised officers under a taxation law may be exercised in conjunction with functions exercised by them under non-taxation laws.
However, this section does not authorise the disclosure of any such information in contravention of the non-taxation law under which the functions are exercised.
In this section—
non-taxation law means any law of this State that is not a taxation law.
This Act’s bill:Explanatory memorandumSecond reading speech
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