New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 85

85 Further restrictions on disclosure

(1) A person who is or was a tax officer is not required to disclose or produce in any court any information obtained under or in relation to the administration of a taxation law except:

(a) if it is necessary to do so for the purposes of the administration or execution of a taxation law, or

(b) if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law.

(2) In this section:
"authorised recipient" means a person to whom information may be disclosed under section 82.