FIRST HOME SAVER ACCOUNTS ACT 2008 (NO. 44, 2008) - SECT 70 Secrecy
FIRST HOME SAVER ACCOUNTS ACT 2008 (NO. 44, 2008) - SECT 70
SecrecyPersons covered by this section
(1) This section applies to a person who is or has been:
(a) the Commissioner, a Second Commissioner or a Deputy Commissioner; or
(b) a person engaged under the Public Service Act 1999 in the Agency (within the meaning of that Act) of which the Commissioner is the Agency Head; or
(c) otherwise appointed or employed by, or a provider of services for, the Commonwealth.
Information may be recorded or divulged only for purposes of Act
(2) A person to whom this section applies commits an offence if:
(a) the person:
(i) makes a record of any protected information; or
(ii) whether directly or indirectly, divulges or communicates to a person any protected information about another person; and
(b) the record is not made, or the information is not divulged or communicated:
(i) under or for the purposes of this Act or the regulations; or
(ii) in the performance of duties, as a person to whom this section applies, under or in relation to this Act or the regulations.
Penalty: Imprisonment for 2 years.
Information may be divulged to persons performing duties under taxation law
(3) Subsection (2) does not prohibit the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by any of them, from divulging or communicating any protected information to a person performing, as a person to whom this section applies, duties under, or in relation to, a taxation law for the purpose of enabling the person to perform the duties.
Note: In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).
Divulging information to Minister
(4) A person divulges or communicates protected information to a person in contravention of subsection (2) if the person divulges or communicates the information to a Minister.
Court may not require information or documents
(5) A person to whom this section applies is not required:
(a) to divulge or communicate protected information to a court; or
(b) to produce a protected document in court;
except where it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.
Information may be divulged to persons performing duties under this Act
(6) Nothing in this Act or any other taxation law prohibits the Commissioner, a Second Commissioner or a Deputy Commissioner, or a person authorised by any of them, from divulging or communicating any information to a person performing, as a person to whom this section applies, duties under or in relation to this Act or the regulations for the purpose of enabling the person to perform the duties.
Note: In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).
Information may be divulged to court for purposes of this Act
(7) Nothing in this Act or any other taxation law prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner, or a person authorised by any of them, from:
(a) divulging or communicating to a court any information obtained under or for the purposes of such an Act; or
(b) producing in court a document obtained or made under or for the purposes of such an Act;
if it is necessary to do so for the purpose of carrying into effect the provisions of this Act or the regulations.
Note: In a prosecution for an offence against subsection (2), the defendant bears an evidential burden in relation to the matters in this subsection (see subsection 13.3(3) of the Criminal Code ).
Oath, or affirmation, or declaration, of secrecy
(8) A person to whom this section applies must, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath, or affirmation, or declaration, in a manner and form determined by the Commissioner in writing, to maintain secrecy in accordance with this section.