Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zzt:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZZT (pt 2/2)
Character Range: 283110–284511

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).
 (4) In this section:
medical practitioner means a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.
psychologist means a person registered or licensed as a psychologist under a law of a State or Territory that provides for the registration or licensing of psychologists.
tax affairs means affairs relating to any tax imposed by or under, or assessed or collected under, a law administered by the Commissioner.
Note: There is no requirement for a discloser to identify himself or herself in order for a disclosure to qualify for protection under this Part.