FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 5 Secrecy

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 5

5. (1) In this section, "officer" means a person-

   (a)  who is or has been appointed or employed by the Commonwealth; or

   (b)  to whom powers or functions have been delegated by the Commissioner,
        and who, by reason of the appointment or employment or in the course
        of the employment, or by reason of, or in the course of the exercise
        of powers or the performance of functions under, the delegation, as
        the case may be, may acquire or has acquired information with respect
        to the affairs of any other person disclosed or obtained under or for
        the purposes of this Act.

(2) For the purposes of this section, a person who, although not appointed or
employed by the Commonwealth, performs services for the Commonwealth shall be
taken to be employed by the Commonwealth.

(3) Subject to sub-section (5), a person who is or has been an officer shall
not, except for the purposes of this Act or otherwise than in the performance
of the person's duties as an officer, directly or indirectly-

   (a)  make a record of any information with respect to the affairs of a
        second person; or

   (b)  divulge or communicate to a second person any information with respect
        to the affairs of a third person, being information disclosed or
        obtained under or for the purposes of this Act and acquired by the
        person by reason of the person's appointment or employment by the
        Commonwealth or in the course of such employment, or by reason of the
        delegation to the person of powers or functions by the Commissioner,
        or in the course of the exercise of such powers or performance of such
        functions, as the case may be.
Penalty: $5,000 or imprisonment for 12 months, or both.

(4) Except where it is necessary to do so for the purpose of carrying into
effect the provisions of this Act, a person who is or has been an officer
shall not be required-

   (a)  to produce in court any document made or given under or for the
        purposes of this Act; or

   (b)  to divulge or communicate to a court a matter or thing with respect to
        information disclosed or obtained under or for the purposes of
        this Act, being a document or information acquired by the person by
        reason of the person's appointment or employment by the Commonwealth
        or in the course of such employment, or by reason of the delegation to
        the person of powers or functions by the Commissioner, or in the
        course of the exercise of such powers or the performance of such
        functions, as the case may be.

(5) Nothing in sub-section (3) shall be taken to prohibit the Commissioner, a
Deputy Commissioner or a person authorised by the Commissioner or a Deputy
Commissioner from communicating any information to a person performing, as an
officer, duties arising under an Act administered by the Commissioner or
regulations under such an Act for the purpose of enabling the person to
perform those duties.

(6) For the purposes of sub-section (3), an officer shall be deemed to have
communicated information to another person in contravention of that
sub-section if the officer communicates the information to any Minister.

(7) An officer shall, if and when required by the Commissioner or a Deputy
Commissioner to do so, make an oath or declaration, in a manner and form
specified by the Commissioner in writing, to maintain secrecy in conformity
with the provisions of this section.