if the recording or disclosure is not done in accordance with subsection (3).

Penalty: Imprisonment for 2 years.

(3)

It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:

(a)

the recording or disclosure is for the purposes of this Act;

(b)

the recording or disclosure happens in the course of the performance of the duties of the ^* entrusted person's ^* official employment;

(c)

the entrusted person is the ^* Registrar and the disclosure is to:

(i)

the Secretary of a Department of the Australian Public Service for the purposes of legislation administered by the Minister for that Department; or

(ii)

the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or

(iii)

another ^* person for the purpose of that other person carrying out functions under a ^* taxation law; or

(iv)

the Administrative Appeals Tribunal in connection with proceedings under a taxation law;

(d)

the disclosure is by a person authorised by the Registrar to disclose the information and the disclosure is made to:

(i)

the Secretary of a Department of the Australian Public Service for the purposes of legislation administered by the Minister for that Department; or

(ii)

the Chief Executive of a prescribed agency within the meaning of the Financial Management and Accountability Act 1997 for the purposes of carrying out functions conferred on the agency by a law of the Commonwealth; or

(iii)

another person for the purpose of that other person carrying out functions under an Act administered by the Commissioner of Taxation.

(4)

Subsection (3) does not authorise the disclosure of information to a Minister.

(5)

Except where it is necessary to do so for the purpose of giving effect to a ^* taxation law, the ^* entrusted person is not to be required:

(a)

to produce any ^* protected document to a court; or

(b)

to disclose ^* protected information to a court.

(6)

In this section: