TAXATION ADMINISTRATION ACT 1996 - SECT 85A Disclosures under other laws

TAXATION ADMINISTRATION ACT 1996 - SECT 85A

85A Disclosures under other laws

(1) This Division does not prevent the disclosure of information obtained under or in relation to the administration of a non-taxation law, in the exercise of functions conferred or imposed by or under that law, even if those functions are exercised in conjunction with functions exercised under a taxation law.

Note : Section 80B makes it clear that functions exercised by authorised officers under a taxation law may be exercised in conjunction with functions exercised by them under non-taxation laws.

(2) However, this section does not authorise the disclosure of any such information in contravention of the non-taxation law under which the functions are exercised.

(3) In this section--


"non-taxation law" means any law of this State that is not a taxation law.