Document ID: chunk:federal_register_of_legislation:C2024C00578:section:14:p2
Version: federal_register_of_legislation:C2024C00578
Segment Type: section
Provision Reference: s 14 (pt 2/2)
Character Range: 30905–32455

or information acquired by the person because of the person's appointment or employment by the Commonwealth or in the course of such employment, or because of the delegation to the person of powers or functions by the Commissioner of Taxation, or in the course of the exercise of such powers or the performance of such functions, as the case may be.
 (5) Nothing in subsection (3) prohibits the Commissioner of Taxation, a Second Commissioner of Taxation, a Deputy Commissioner of Taxation, or a person authorised by any of them, from communicating any information to a person performing, as an officer, duties in relation to a taxation law, for the purpose of enabling the person to perform those duties.
 (6) For the purposes of subsection (3), an officer is taken to have communicated information to another person in contravention of that subsection if:
 (a) the officer communicates that information to any Minister of State of the Commonwealth, any Minister of the Crown of a State, any Minister for the Australian Capital Territory or any Minister of the Northern Territory; and
 (b) the information was acquired by the officer otherwise than for the purposes of Part II of the Taxation Administration Act 1953.
 (7) An officer must, if and when required by the Commissioner of Taxation, a Second Commissioner of Taxation or a Deputy Commissioner of Taxation to do so, make an oath or declaration, in a manner and form specified by the Commissioner of Taxation by writing, to maintain secrecy in conformity with the provisions of this section.