Document ID: chunk:federal_register_of_legislation:C2004C01337:clause:1_252c:p2
Version: federal_register_of_legislation:C2004C01337
Segment Type: clause
Provision Reference: sch 1 cl 252C (pt 2/3)
Character Range: 40216–42795

the person directly or indirectly:
 (i) discloses information acquired in the course of his or her duties as an officer to any person or to a court; or
 (ii) produces a document to any person or to a court; and
 (b) the information is protected information, or the document is a protected document; and
 (c) the disclosure or production is not in accordance with subsection (3), (4), (5), (6) or (7).

Maximum penalty: Imprisonment for 2 years.

 (3) It is not an offence if the disclosure of protected information or the production of a protected document by a person is for the purposes of this Act or an Act covered by this section.

 (4) It is not an offence if the disclosure of protected information or the production of a protected document by a person:
 (a) is by an employee of the person to whose affairs the information or document relates; or
 (b) occurs after the person to whose affairs the information or document relates has agreed in writing to the disclosure or production.

 (5) It is not an offence if the disclosure of protected information or the production of a protected document by a person:
 (a) occurs when the person is satisfied that the disclosure of the information, or the production of the document, will assist a financial sector supervisory agency, or any other agency (including foreign agencies), specified in the regulations, to perform its functions or exercise its powers and the disclosure or production is to that agency; or
 (b) is to another person and is approved by the Commissioner of Taxation by instrument in writing.

Note: See subsection (9) for conditions that may be imposed on people making disclosures under this subsection.

 (6) It is not an offence if the disclosure of protected information or the production of a protected document is to:
 (a) the Commissioner of Taxation; or
 (b) a taxation officer;
for the purposes of the performance of the functions or the exercise of the powers of the Commissioner of Taxation under a law of the Commonwealth or of a State or Territory.

 (7) It is not an offence if the information, or the information contained in the document, as the case may be, is in the form of a summary or collection of information that is prepared so that information relating to any particular person cannot be found out from it.

 (8) A person who is, or has been, an officer cannot be required to disclose to a court any protected information or to produce in a court a protected document, except when it is necessary to do so for the purposes of this Act or an Act covered by this section.

 (9) The