Permitted disclosure in particular circumstances or to particular persons
78 Permitted disclosure in particular circumstances or to particular persons
A tax officer may disclose information obtained under or in relation to the administration or enforcement of a taxation law—
with the consent of the person to whom the information relates or at the request of a person acting on behalf of the person to whom the information relates; or
in connection with the administration or enforcement of a taxation law, the Petroleum Products Regulation
Act 1995 or a law of a recognised jurisdiction relating to taxation; or
for the purposes of legal proceedings under a law referred to in paragraph (b) or reports of such proceedings;
or
to the holder of a prescribed office or a prescribed body established under a law of this jurisdiction or a recognised jurisdiction;
or
as authorised under this Act or the regulations.
This provision refers to the regulations (prescribed body
, the regulations
). Made under this Act:
This Act’s bill:Second reading speech
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