A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 30 Protection of confidentiality of information
A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 30
Protection of confidentiality of information(1) This section restricts what a * person (the entrusted person ) may do with * protected information, or * protected documents, that the person has obtained in the course of * official employment.
(2) The * entrusted person:
(a) must not make a record of * protected information; and
(b) must not disclose it to anyone else;
if the recording or disclosure is not done in accordance with subsection (3).
Penalty: Imprisonment for 2 years.
(3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of this Act;
(b) the recording or disclosure happens in the course of the performance of the duties of the * entrusted person's * official employment;
(c) the entrusted person is the * Registrar and the disclosure is to:
(i) an Agency Head (within the meaning of the Public Service Act 1999 ) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
(ii) the accountable authority of a non - corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
(iii) another * person for the purpose of that other person carrying out functions under a * taxation law; or
(iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or
(vi) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
(vii) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
(viii) a prescribed body for the prescribed purposes;
(d) the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:
(i) an Agency Head (within the meaning of the Public Service Act 1999 ) for the purposes of carrying out functions of the Agency (within the meaning of that Act); or
(ii) the accountable authority of a non - corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013 for the purposes of carrying out functions conferred on the entity by a law of the Commonwealth; or
(iii) another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation; or
(iv) the head (however described) of a Department of State of a State or Territory for the purposes of carrying out functions of the Department; or
(v) the head (however described) of a body established for a public purpose by or under a law of a State or Territory (including a local governing body) for the purposes of carrying out functions conferred on the body by a law of the State or Territory; or
(vi) a prescribed body for the prescribed purposes;
(e) the entrusted person is the Registrar and the disclosure:
(i) is of information relating to an individual who is, or who has been, registered as an * entity's representative in the * Australian Business Register; and
(ii) is for the purposes of facilitating the entity's electronic dealings with * government entities or for maintaining details in the Register.
Note: A disclosure under paragraph (3)(e) could, for example, be for the purpose of administering or cancelling the representative's registration.
(4) Subsection (3) does not authorise the disclosure of information to:
(a) a Commonwealth Minister; or
(b) a Minister of a State or Territory; or
(c) an elected member of a body established under a law of a State or Territory.
(5) Except where it is necessary to do so for the purpose of giving effect to a * taxation law, the * entrusted person is not to be required:
(a) to produce any * protected document to a court; or
(b) to disclose * protected information to a court.
"disclose" means divulge or communicate.