Document ID: chunk:federal_register_of_legislation:C2025C00163:section:12zu:p1
Version: federal_register_of_legislation:C2025C00163
Segment Type: section
Provision Reference: s 12ZU (pt 1/2)
Character Range: 128254–130929

12ZU  Secrecy
 (1) In this section:
Commissioner includes a Second Commissioner of Taxation and a Deputy Commissioner of Taxation.
officer means a person:
 (a) who is or has been appointed or employed by the Commonwealth and, because of the appointment or employment or in the course of the performance of the duties of the appointment or in the course of the employment, may acquire or has acquired confidential information; or
 (b) to whom powers or functions have been delegated by the Commissioner and who, because of, or in the course of the exercise of powers or the performance of functions under, the delegation, may acquire or has acquired confidential information.
 (2) A reference in this section to the acquisition by a person of confidential information is a reference to the acquisition of information in relation to the affairs of another person disclosed or obtained under or for the purposes of this Division.
 (3) For the purposes of this section, a person who performs services for the Commonwealth, although not appointed or employed by the Commonwealth, is taken to be employed by the Commonwealth.
 (4) A person who is or has been an officer must not, directly or indirectly:
 (a) make a record of any information in relation to the affairs of a second person; or
 (b) disclose to a second person any information in relation to the affairs of a third person;
being information disclosed or obtained under or for the purposes of this Division and acquired by the person:
 (c) because of the person's appointment or employment by the Commonwealth or in the course of such employment; or
 (d) because of the delegation to the person of powers or functions by the Commissioner or in the course of the exercise of such powers or performance of such functions.
Penalty: Imprisonment for 2 years or 100 penalty units, or both.
 (4A) Subsection (4) does not apply to the extent that the person makes the record of the information, or discloses the information, for the purposes of this Division or in the performance of the person's duties as an officer.
Note: A defendant bears an evidential burden in relation to the matters in subsection (4A), see subsection 13.3(3) of the Criminal Code.
 (4B) For the purposes of an offence against subsection (4), strict liability applies to the physical element of circumstance, that the information was disclosed or obtained under or for the purposes of this Division.
Note: For strict liability, see 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