Taxation Administration Act 2001

If—

a person knowingly acquires confidential information without lawful authority; or

a person receives confidential information that the person knows, or ought reasonably to know, is confidential information;

the person must not disclose the information to anyone else unless the disclosure is permitted under this part.Maximum penalty—100 penalty units.Example for subsection (1)(a)—A person employed by a contractor engaged by the State to clean the department’s offices reads a document in the commissioner’s office containing confidential information.Examples for subsection (1)(b)—

1 A person, other than the addressee of a fax, receives the fax that states the information in it is confidential and is intended for the addressee’s purposes only.

2 Under section 111 a reciprocal investigator is given confidential information for conducting a reciprocal investigation.

Note—This provision is an executive liability provision—see section 140.

If, under section 111, the commissioner discloses confidential information to a person, the person may disclose the information—

to the extent necessary to enable the person to exercise a power or perform a function conferred on the person under a law for the administration or enforcement of the law; or

for the purpose for which it was disclosed under the section; or

to anyone else or for any purpose if the information relates to the person.