Document ID: chunk:federal_register_of_legislation:C2024A00037:clause:2_4
Version: federal_register_of_legislation:C2024A00037
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 15637–16412

4  After subsection 14ZZT(3)
Insert:
 (3A) A disclosure of information by an individual (the discloser) qualifies for protection under this Part if the disclosure is made:
 (a) to an entity (within the meaning of the Income Tax Assessment Act 1997) that has one or more members, if:
 (i) the entity is prescribed by the regulations; and
 (ii) the discloser is a member of the entity; and
 (b) for the purpose of obtaining assistance in relation to the operation of this Part.
 (3B) A disclosure of information by an individual (the discloser) qualifies for protection under this Part if the disclosure is made to a medical practitioner or psychologist for the purpose of obtaining medical or psychiatric care, treatment or counselling (including psychological counselling).