Commonwealth Consolidated Acts

CUSTOMS ADMINISTRATION ACT 1985 - SECT 16A

             (1)  The CEO may disclose information disclosed to the CEO under section 3F of the Taxation Administration Act 1953 only:

                     (a)  to a person or body having a responsibility in connection with the administration of a law of customs for a purpose connected with the exercise of that responsibility; or

                     (b)  to a court or tribunal for a purpose of a proceeding relating to the determination of a matter under a law of customs.

             (2)  Nothing in subsection (1) permits a person to disclose information in any circumstances where that disclosure would be contrary to section 16 or any other provision of a law of customs that prohibits the disclosure of information.

             (3)  In this section, a reference to the disclosure of information includes a reference to the production of, or the granting of access to, a document.