TAXATION ADMINISTRATION ACT 1996 - SECT 84
Prohibition on secondary disclosures of information
TAXATION ADMINISTRATION ACT 1996 - SECT 84
Prohibition on secondary disclosures of information
84 Prohibition on secondary disclosures of information
(1) A person must not disclose any information obtained from a tax officer in
accordance with this Part unless the disclosure is made with the consent of
the Chief Commissioner or so as to enable the person to exercise a function
conferred on the person by law for the purpose of the enforcement of a law or
protecting the public revenue.
: Maximum penalty--100 penalty units.
(2) This
section does not limit the operation of section 85AA.
