113
CurrentRefusal of disclosure of particular information
Part 8Confidentiality and collection of information
Division 1Confidentiality
113 Refusal of disclosure of particular information
(1)
A person engaged in the administration or enforcement of a tax law can not be compelled to disclose to a court or QCAT in a proceeding, or to a party to the proceeding—
(a)
confidential information; or
(b)
whether or not the person has received particular confidential information; or
(c)
the identity of the source of particular confidential information.
(2)
Subsection (1) does not apply to a proceeding for the administration or enforcement of a tax law.
This Act’s bill:Explanatory memorandum
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