Document ID: chunk:federal_register_of_legislation:C2025C00083:section:37
Version: federal_register_of_legislation:C2025C00083
Segment Type: section
Provision Reference: s 37
Character Range: 29709–31549

37  Secrecy

Definitions
 (1) In this section:
person to whom this section applies means a person who is or was:
 (a) the Inspector‑General; or
 (b) a member of the Inspector‑General's staff.
protected document means a document that:
 (a) is obtained or made by a person to whom this section applies in the course of, or because of, the person's functions, powers or duties under or in relation to this Act; and
 (b) contains information relating to an entity's affairs.
protected information means information that:
 (a) is disclosed to, or obtained by, a person to whom this section applies in the course of, or because of, the person's functions, powers or duties under or in relation to this Act; and
 (b) relates to an entity's affairs.

Protected information may be recorded or disclosed only for purposes of this Act
 (2) A person to whom this section applies commits an offence if:
 (a) the person:
 (i) makes a copy or other record of any protected information or of all or part of any protected document; or
 (ii) discloses any protected information to another person or to a court or tribunal; or
 (iii) produces all or part of a protected document to another person or to a court or tribunal; and
 (b) in doing so, the person is not acting in the course of performing or exercising functions, powers or duties under or in relation to this Act.
Penalty: Imprisonment for 2 years.

Courts generally cannot require protected information to be disclosed etc.
 (3) A person to whom this section applies cannot be required to:
 (a) disclose any protected information to a court or tribunal; or
 (b) produce all or part of a protected document to a court or tribunal;
unless that disclosure or production is necessary for the purpose of carrying into effect the provisions of this Act.

Division 2—Powers relating to tax file numbers