Prohibition of disclosures by other persons
80 Prohibition of disclosures by other persons
A person other than a person who is or has been a tax officer must not disclose information that—
has been obtained (whether properly or improperly and whether directly or indirectly) from another person who is or has been a tax officer;
and
the other person obtained under or in relation to a taxation law, unless—
the disclosure is of a kind that a tax officer would be permitted to make under this Part; or
if the person is the holder of an office or a body prescribed for the purposes of section 78(d)—the disclosure is made in connection with the performance of functions conferred or imposed on the person under a law of this jurisdiction or another Australian jurisdiction (including for the purposes of legal proceedings connected with the performance of such functions); or
the disclosure is made with the consent of the
Commissioner.
Maximum penalty: Maximum penalty: $10 000.
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