Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.