Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
70. (1) If the Authority considers that the Commissioner may have acquired information under a tax law that is relevant to a special investigation being conducted by the Authority, a member of the Authority may apply to a Judge of the Supreme Court for an order under subsection (4).
(2) An application shall be in writing and shall be accompanied by an affidavit of the applicant:
(a) setting out details of the special investigation; and
(b) specifying particulars of the information sought.
(3) The applicant shall notify the Commissioner in writing of the application and of the particulars of the information sought.
(4) On considering an application, the Judge may order the Commissioner to disclose to the Authority the information sought, or so much of it as is specified in the order.
(5) If the Judge makes an order under subsection (4), he or she may:
(a) make a further order prohibiting the Authority from disclosing the information except in the manner, and to the persons, specified in the order, being persons to whom the Authority is otherwise entitled to disclose the information; and
(b) at any time, on the application of the Commissioner or a member of the Authority, vary or revoke the further order.
(6) Where the Commissioner or a member of the Authority makes an application referred to in paragraph (5) (b), notice of the application shall be given by the applicant to the Authority or the Commissioner respectively.
(7) An order under subsection (4) or (5) in relation to an application shall not be made unless:
(a) the Commissioner has been given an opportunity to bring to the notice of the Judge any matter to which the Commissioner thinks the Judge should have regard when considering the application; and
(b) the applicant has given to the Judge, on oath or affirmation, or by affidavit, any further information within the applicant's knowledge that the Judge requires concerning the special investigation in relation to which the application is made; and
(c) the Judge is satisfied:
(i) that there are reasonable grounds for believing that the information sought is relevant to the special investigation; and
(ii) that the information is not readily obtainable by the Authority from a source other than the Commissioner.
(8) When considering whether or not particular information is readily obtainable from a source other than the Commissioner, the Judge shall have regard to any prejudice to the conduct of the special investigation that may result if the Authority is required to obtain the information from another source.