Document ID: chunk:federal_register_of_legislation:C2004A00789:clause:2_159:p1
Version: federal_register_of_legislation:C2004A00789
Segment Type: clause
Provision Reference: sch 2 cl 159 (pt 1/2)
Character Range: 65780–68533

159  Protection of confidentiality of information

 (1) This section restricts what a person (the entrusted person) may do with protected information, or protected documents, that the person has obtained in the course of official employment.

 (2) The entrusted person:
 (a) must not make a record of protected information; and
 (b) must not disclose it to anyone else;
if the recording or disclosure is not in accordance with subsection (3).

Penalty: Imprisonment for 2 years or 500 penalty units.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

 (3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
 (a) the recording or disclosure is for the purposes of an excise law;
 (b) the recording or disclosure happens in the course of the performance of the duties of the entrusted person's official employment;
 (c) the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to:
 (i) the Chief Executive Officer of Customs; or
 (ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905; or
 (iii) another person for the purpose of that other person carrying out functions under a taxation law; or
 (iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law;
 (d) the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is to:
 (i) the Chief Executive Officer of Customs; or
 (ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905; or
 (iii) another person for the purpose of that other person carrying out functions under a taxation law.

 (4) Subsection (3) does not authorise the disclosure of information to a Minister.

 (5) Unless it is necessary for the purposes of an excise law, the entrusted person is not to be required:
 (a) to produce any protected document to a court; or
 (b) to disclose protected information to a court.

 (6) In this section:

Customs diesel fuel rebate provision means:
 (a) section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6), of the Customs Act 1901; or
 (b) any regulation made under the Customs Act 1901 for the purposes of a provision referred to in paragraph (a).

disclose means divulge or communicate.

excise law means:
 (a) any Excise Act; or
 (b) the Fuel (Penalty Surcharges) Administration Act 1997, and any regulations made under that Act; or
 (c) the Customs diesel fuel rebate provisions.

official employment means:
 (a) appointment or employment by the Commonwealth, or the performance of services