DUTIES ACT 1997 - SECT 312 Disclosures of information in connection with ELN transactions

DUTIES ACT 1997 - SECT 312

312 Disclosures of information in connection with ELN transactions

(1) A tax officer (within the meaning of the Taxation Administration Act 1996 ) is authorised to disclose information relating to the assessment of a dutiable transaction or mortgage, or the payment of duty in respect of a dutiable transaction or mortgage, if--

(a) the disclosure is made in connection with a dutiable transaction or mortgage that is effected or partially effected by use of an Electronic Lodgment Network, and

(b) the disclosure is made to the Electronic Lodgment Network Operator or by use of the Electronic Lodgment Network, and

(c) the disclosure is made in connection with the administration or execution of this Act.

(2) Section 84 of the Taxation Administration Act 1996 does not apply to information obtained from a tax officer under this section.

(3) In this section,
"Electronic Lodgment Network" and
"Electronic Lodgment Network Operator" have the same meanings as they have in the Electronic Conveyancing National Law (NSW) .