Taxation Administration Act 1997

A person who is or was a tax officer is not required to disclose or produce in any court any information obtained under or in relation to the administration or execution of a taxation law unless –

it is necessary to do so for the purposes of the administration or execution of a taxation law; or the requirement is made to enable a person referred to in section 77(1)(e) to exercise a power conferred or perform a function imposed on the person by law.