Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8zk
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8ZK
Character Range: 194506–195074

8ZK  Protection of witnesses
  A witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled:
 (a) to disclose:
 (i) the fact that the witness received any information;
 (ii) the nature of any information received by the witness; or
 (iii) the name of any person from whom the witness received any information; or
 (b) if the witness is an officer, to produce any reports:
 (i) made or received by the witness confidentially in the witness' official capacity; or
 (ii) containing confidential information.