South Australian Consolidated Acts South Australian Consolidated Acts (1) A person appointed
or employed under or for the purposes of this Act or whose services are made
use of pursuant to section 7 of this Act shall not, either directly or
indirectly, except in the exercise or performance of any power or function
under this Act and, either while he is or after he ceases to be so appointed
or employed or his services cease to be so used, make a record of or divulge
or communicate to any person any information acquired respecting the affairs
of any other person disclosed or obtained under the provisions of this Act.
(2) Nothing in this
section prohibits a person appointed or employed under or for the purposes of
this Act or whose services are made use of pursuant to section 7 of this
Act from producing in any court any return, assessment, or notice of
assessment or from divulging or communicating to any court any information
acquired respecting the affairs of any other person disclosed or obtained
under the provisions of this Act.
(3) Any person
appointed or employed under or for the purposes of this Act or whose services
are made use of pursuant to section 7 of this Act shall, if and when
required by the Commissioner to do so, make an oath or declaration in the
manner and form required by the Commissioner to maintain secrecy in conformity
with the provisions of this section.
(4) Nothing in this
section prevents the Commissioner or any person authorised in that behalf by
the Commissioner from divulging or communicating any information acquired by
him respecting the affairs of any person in the exercise or performance of his
powers or functions under this Act to—
(a) any
person performing, in pursuance of any appointment or employment by the
Commonwealth or by a State, any duty arising under any Act administered by
the Commissioner, for the purpose of enabling that person to carry out any
such duty; or
(b) the
authority administering any Act of the Commonwealth or a State relating to
income tax, stamp duty, estate duty, death, probate or succession duty or
gift duty or any law of the Commonwealth relating to pensions.
(5) Any person
referred to in subsection (4) of this section to whom information is
communicated by virtue of that subsection, and any person or employee under
his control shall, in respect of that information, have the same rights and
privileges under subsection (2) of this section as if he were a person
appointed under this Act.
(6) Any person who
contravenes or fails to comply with any of the provisions of this section
shall be guilty of an offence and liable to a penalty not exceeding two
hundred dollars.