Commonwealth Consolidated Acts

INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 37

Definitions

             (1)  In this section:

"person to whom this section applies" means a person who is or was:

                     (a)  the Inspector‑General; or

                     (b)  a member of the Inspector‑General's staff.

"protected document" means a document that:

                     (a)  is obtained or made by a person to whom this section applies in the course of, or because of, the person's functions, powers or duties under or in relation to this Act; and

                     (b)  contains information relating to a taxpayer's affairs.

"protected information" means information that:

                     (a)  is disclosed to, or obtained by, a person to whom this section applies in the course of, or because of, the person's functions, powers or duties under or in relation to this Act; and

                     (b)  relates to a taxpayer's affairs.

Protected information may be recorded or disclosed only for purposes of this Act

             (2)  A person to whom this section applies commits an offence if:

                     (a)  the person:

                              (i)  makes a copy or other record of any protected information or of all or part of any protected document; or

                             (ii)  discloses any protected information to another person or to a court or tribunal; or

                            (iii)  produces all or part of a protected document to another person or to a court or tribunal; and

                     (b)  in doing so, the person is not acting in the course of performing or exercising functions, powers or duties under or in relation to this Act.

Penalty:  Imprisonment for 2 years.

Courts generally cannot require protected information to be disclosed etc.

             (3)  A person to whom this section applies cannot be required to:

                     (a)  disclose any protected information to a court or tribunal; or

                     (b)  produce all or part of a protected document to a court or tribunal;

unless that disclosure or production is necessary for the purpose of carrying into effect the provisions of this Act.