Document ID: chunk:federal_register_of_legislation:C2025C00163:section:12zu:p2
Version: federal_register_of_legislation:C2025C00163
Segment Type: section
Provision Reference: s 12ZU (pt 2/2)
Character Range: 130710–133015

section 6.1 of the Criminal Code.
 (5) Except when it is necessary to do so for the purpose of carrying into effect the provisions of this Division, an officer cannot be required:
 (a) to produce to a court any document made or given under or for the purposes of this Division; or
 (b) to disclose to a court a matter or thing in relation to information disclosed or obtained under or for the purposes of this Division;
being a document or information acquired by the officer:
 (c) because of the officer's appointment or employment by the Commonwealth or in the course of such employment; or
 (d) because of the delegation to the officer of powers or functions by the Commissioner or in the course of the exercise of such powers or the performance of such functions.
 (6) Subsection (4) does not prohibit the Commissioner, or a person authorised by the Commissioner, from disclosing any information to the ART in connection with proceedings under this Act or any other Act of which the Commissioner of Taxation has the general administration.
 (7) No Act of which the Commissioner of Taxation has the general administration prohibits the Commissioner, or a person authorised by the Commissioner, from disclosing any information to a person performing, as an officer, duties arising under this Division for the purpose of enabling the person to perform those duties.
 (8) Subsection (4) does not prohibit an officer (the relevant officer) from disclosing any information to an officer of the Department for the purpose of assisting the relevant officer in the performance of duties arising under this Division.
 (9) For the purposes of subsection (4), an officer is taken to have disclosed information to another person in contravention of that subsection if the officer discloses the information to a Minister.
 (10) An officer must, if and when required by the Commissioner to do so, make an oath or declaration, in a manner and form specified by the Commissioner in writing, to maintain secrecy in accordance with the provisions of this section.
 (11) In this section:
court includes a tribunal, authority or person having power to require the production of documents or the answering of questions.
disclose, in relation to information, means give, reveal or communicate in any way.

Division 7—General