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DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 15 Confidentiality

DATA-MATCHING PROGRAM (ASSISTANCE AND TAX) ACT 1990 - SECT 15

Confidentiality

  (1)   An officer of an agency who has information only because of performing functions or duties under this Act, must not make a record of, or disclose, any of the information.

Penalty:   Imprisonment for 2 years.

  (1A)   Subsection   (1) does not apply if the information is recorded or disclosed:

  (a)   in the course of carrying out functions or duties under this Act; or

  (b)   with the consent of the person to whom the information relates.

  (2)   Where:

  (a)   an officer of a source agency has information because of Step 1, 4 or 6 in a data matching cycle; and

  (b)   there is a law that relates to the recording or disclosure by the officer of information obtained by the officer (however the law is expressed);

that law applies to the information referred to in paragraph   (a).

  (3)   A law referred to in subsection   (2) does not prevent the giving of a notice under section   11.

  (4)   For the purposes of this section, the Commissioner of Taxation is an officer of the tax agency.