Further restrictions on disclosure

Current

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 except—

(a)

if it is necessary to do so for the purposes of the administration or execution of a taxation law; or

(b)

if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law.

Pt 9 Div. 4 (Heading and s. 95AA) inserted by No. 47/2020 s. 65.

This Act’s bill:Second reading speech

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95 Further restrictions on disclosure