Prohibition on secondary disclosures of information
94 Prohibition on secondary disclosures of information
A person must not disclose any information obtained from a tax officer in accordance with section 92 unless—
S. 94(1)(a) substituted by No. 23/2022 s. 33.
the disclosure is made—
to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue; and
with the consent of the Commissioner; or
S. 94(1)(b) substituted by No. 23/2022 s. 33.
the disclosure is made with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person.
- 500 penalty units in the case of a body corporate;
100 penalty units in any other case.
Note to s. 94(1) inserted by No. 13/2013 s. 46(3).
Note
Section 130B applies to an offence against this subsection.
For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.