TAXATION ADMINISTRATION ACT 1953 - SECT 8XA Unauthorised access to taxation records

TAXATION ADMINISTRATION ACT 1953 - SECT 8XA

    A person must not take action with the intention of obtaining information about another person's affairs that:

  (a)   is contained in records in the possession of the Commissioner; and

  (b)   is held or was obtained by the Commissioner under or for the purposes of a taxation law;

unless the person takes the action:

  (c)   under the Freedom of Information Act 1982 ; or

  (d)   in accordance with the processes of a court or the Tribunal; or

  (e)   in the course of exercising powers or performing functions under or in relation to a taxation law.

Penalty:   100 penalty units or imprisonment for 2 years, or both.