Commonwealth Consolidated Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 - SECT 18

             (1)  Subject to this section, this Part applies as if section 20 did not form part of this Act.

             (2)  Nothing in subsection 17(3) shall be taken to prohibit the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner from communicating, for the purposes of section 20, any information to the certifying Minister or an officer of the Department of Primary Industries and Energy authorised by the certifying Minister.

             (3)  Where information is communicated under subsection (2) to an officer authorised by the certifying Minister, that officer and any other officer of that Department shall, in respect of that information, be subject to the same rights, privileges, obligations and liabilities under subsections 17(3) and (4) as if the officer were an officer within the meaning of those subsections and the information were information to which those subsections applied.