Document ID: chunk:federal_register_of_legislation:C2024C00832:section:15
Version: federal_register_of_legislation:C2024C00832
Segment Type: section
Provision Reference: s 15
Character Range: 33194–34185

15  Confidentiality
 (1) An officer of an agency who has information only because of performing functions or duties under this Act, must not make a record of, or disclose, any of the information.
Penalty: Imprisonment for 2 years.
 (1A) Subsection (1) does not apply if the information is recorded or disclosed:
 (a) in the course of carrying out functions or duties under this Act; or
 (b) with the consent of the person to whom the information relates.
 (2) Where:
 (a) an officer of a source agency has information because of Step 1, 4 or 6 in a data matching cycle; and
 (b) there is a law that relates to the recording or disclosure by the officer of information obtained by the officer (however the law is expressed);
that law applies to the information referred to in paragraph (a).
 (3) A law referred to in subsection (2) does not prevent the giving of a notice under section 11.
 (4) For the purposes of this section, the Commissioner of Taxation is an officer of the tax agency.