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SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 32 Secrecy

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 32

Secrecy
Definitions
32. (1) In this section:
court includes any tribunal, authority or person having power to require the
production of documents or the answering of questions.
person to whom this section applies means a person who is or has been:

   (a)  the Commissioner, a Second Commissioner or a Deputy Commissioner; or

   (b)  an officer or employee of the branch of the Australian Public Service
        under the direct control of the Commissioner; or

   (c)  otherwise appointed or employed by, or a provider of services for, the
        Commonwealth.
produce includes permit access to.
protected document means a document that:

   (a)  contains information about a person; and

   (b)  is obtained or made by a person to whom this section applies in the
        course of, or because of, the person's duties under or in relation to
        this Act.
protected information means information that:

   (a)  concerns a person; and

   (b)  is disclosed to, or obtained by, a person to whom this section applies
        in the course of, or because of, the person's duties under or in
        relation to this Act.

Information may be recorded or divulged only for purposes of Act

(2) A person to whom this section applies must not:

   (a)  make a record of any protected information; or

   (b)  whether directly or indirectly, divulge or communicate to a person any
        protected information about another person; unless the record is made,
        or the information is divulged or communicated:

   (c)  under or for the purposes of this Act; or

   (d)  in the performance of duties, as a person to whom this section
        applies, under or in relation to this Act. Penalty: Imprisonment for 2
        years. Note: Chapter 2 of the Criminal Code sets out the general
        principles of criminal responsibility.

Information may be divulged to persons performing duties under Acts
administered by Commissioner

(3) Subsection (2) does not prohibit the Commissioner, a Second Commissioner
or a Deputy Commissioner, or a person authorised by the Commissioner, a Second
Commissioner or a Deputy Commissioner, 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 an Act of which the Commissioner has
the general administration, or under regulations made under such an Act, for
the purpose of enabling the person to perform the duties.

Divulging of 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.

Information may be divulged to persons performing duties under this Act

(6) Nothing in this or any other Act of which the Commissioner has the general
administration prohibits the Commissioner, a Second Commissioner or a Deputy
Commissioner, or a person authorised by the Commissioner, a Second
Commissioner or a Deputy Commissioner, 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 for the purpose of enabling the person
to perform the duties.

Information may be divulged to court for purposes of this Act

(7) Nothing in this or any other Act of which the Commissioner has the general
administration prohibits the Commissioner, a Second Commissioner, a Deputy
Commissioner, or a person authorised by the Commissioner, a Second
Commissioner or a Deputy Commissioner, 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; where it is necessary to do so for the
        purpose of carrying into effect the provisions of this Act.

Information may be divulged to Insurance and Superannuation Commissioner

(8) Nothing in this section prohibits the Commissioner, a Second Commissioner
or a Deputy Commissioner, or a person authorised by the Commissioner, a Second
Commissioner or a Deputy Commissioner, from divulging or communicating any
protected information to the Insurance and Superannuation Commissioner, for
the purpose of the administration of the
Superannuation Industry (Supervision) Act 1993.

Oath or declaration of secrecy

(9) 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 declaration, in a manner and form determined by the Commissioner in
writing, to maintain secrecy in accordance with this section.