A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 164 Offence--unauthorised making a record of, disclosure of or use of protected information
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 164
Offence--unauthorised making a record of, disclosure of or use of protected information(ii) discloses to any other person; or
(b) the person is not authorised or required under:
(i) the family assistance law; or
(ii) the Social Security Act 1991 ; or
(iii) the Social Security (Administration) Act 1999 ;
to make the record, disclosure or use of the information that is made by the person; and
(c) the person knows or ought reasonably to know that the information is protected information;
the person commits an offence punishable on conviction by imprisonment for a term not exceeding 2 years.
(2) Strict liability applies to the element of an offence against subsection (1) that a person not authorised or required to do something is not authorised or required to do that thing under:
(a) the family assistance law; or
(b) the Social Security Act 1991 ; or