Commonwealth Numbered Acts

OCCUPATIONAL SUPERANNUATION STANDARDS ACT 1987 No. 97, 1987 - SECT 18

18. (1) In this section, "this Act" includes the regulations.

(2) Subject to this section, a person who is or has been a superannuation
standards officer shall not, either directly or indirectly, except for the
purposes of this Act:

   (a)  make a record of, or communicate to any person, any protected
        information acquired by the first-mentioned person in the course of
        his or her duties as a superannuation standards officer; or

   (b)  produce to any person any protected document.
Penalty: $1,000 or imprisonment for 6 months, or both.

(3) Nothing in subsection (2) prohibits a superannuation standards officer
from communicating protected information, or producing a protected document,
to: (a) the Commissioner of Taxation or a taxation officer authorised by the
Commissioner of Taxation for the purposes of this section;

   (b)  the Minister, the Secretary of the Department or an officer of the
        Department authorised by the Secretary of the Department for the
        purposes of this section;

   (c)  a court for the purposes of this Act; or

   (d)  a person to whom, in the opinion of the Minister, it is in the public
        interest that the information be communicated or the document
        produced.

(4) A person who is or has been a superannuation standards officer shall not
be required to communicate to a court any protected information, or to produce
in a court any protected document, except when it is necessary to do so for
the purposes of this Act.

(5) Where protected information is communicated, or a protected document is
produced, under paragraph (3) (a) to the Commissioner of Taxation or to a
taxation officer, the information, or the information contained in the
document, shall, for the purposes of section 16 of the Tax Act, be taken to be
information acquired by the Commissioner of Taxation or taxation officer in
the manner mentioned in the definition of "officer" in subsection 16 (1) of
that Act.

(6) Where protected information is communicated, or a protected document is
produced, under paragraph (3) (b) to the Secretary of the Department or to an
officer of the Department, the Secretary or officer shall not, either directly
or indirectly, except for the purpose of advising the Minister in connection
with the administration of this Act, make a record of, or divulge or
communicate to any person, the information, or the information contained in
the document, as the case may be.
Penalty: $1,000 or imprisonment for 6 months, or both.

(7) Section 38 of the Freedom of Information Act 1982 does not apply in
relation to a protected document or a document containing protected
information.