Document ID: chunk:federal_register_of_legislation:C2004A00552:clause:6_3ec
Version: federal_register_of_legislation:C2004A00552
Segment Type: clause
Provision Reference: sch 6 cl 3EC
Character Range: 61381–63054

3EC  Use by IGIS officers of tax information provided by ASIO

 (1) Subject to this section, if a person who is or has been an IGIS officer obtained tax information under section 3EA or subsection (2) of this section, the person must not communicate or divulge the information to another person, or make a record of the information.

Penalty: Imprisonment for 2 years.

 (2) In relation to a person who is an IGIS officer, each of the following is an exception to the prohibition in subsection (1):
 (a) making a record of the information for the purposes of, or in connection with, the performance of the IGIS officer's duties in relation to ASIO or employees or ASIO;
 (b) divulging or communicating the information to another IGIS officer for the purposes of, or in connection with, the performance of that IGIS officer's duties in relation to ASIO or employees of ASIO;
 (c) divulging or communicating the information to the Director‑General of Security:
 (i) in a draft report under section 21 of the Inspector‑General of Intelligence and Security Act 1986; or
 (ii) in a report under section 22 or 25A of that Act;
  in relation to ASIO or employees of ASIO.

 (3) f a person who is or has been an IGIS officer obtained tax information under section 3EA or subsection (2) of this section, the person must not:
 (a) be required to divulge or communicate the information to a court; or
 (b) voluntarily give the information in evidence in proceedings before a court.

 (4) In this section:

tax information has the meaning given by section 3EA.

[Minister's second reading speech made in—
House of Representatives on 25 March 1999
Senate on 30 August 1999]

(51/99)